Ballard Power Systems Inc.
... audits. We conducted our audits in accordance with Canadian generally accepted auditing standards and the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial ...
... audits. We conducted our audits in accordance with Canadian generally accepted auditing standards and the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial ...
NBER WORKING PAPER SERIES THE VARIABILITY OF IPO INITIAL RETURNS Michelle Lowry
... auction IPO sample limits our power to draw strong conclusions about the relative advantages of the two IPO-placement methods available to issuers, but the evidence suggests that the efficacy of the pricesetting process cannot explain the dominance of the bookbuilding method for IPOs in the U.S. Per ...
... auction IPO sample limits our power to draw strong conclusions about the relative advantages of the two IPO-placement methods available to issuers, but the evidence suggests that the efficacy of the pricesetting process cannot explain the dominance of the bookbuilding method for IPOs in the U.S. Per ...
united states securities and exchange commission - corporate
... representations and warranties made by and to the parties thereto as of specific dates. Such representations and warranties may be subject to exceptions and qualifications contained in separate disclosure schedules, may represent the parties’ risk allocation in the particular transaction, or may be ...
... representations and warranties made by and to the parties thereto as of specific dates. Such representations and warranties may be subject to exceptions and qualifications contained in separate disclosure schedules, may represent the parties’ risk allocation in the particular transaction, or may be ...
Nomad Foods Ltd (Form: POS AM, Received: 04/20/2016
... If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securi ...
... If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securi ...
The Initial Public Offering Handbook
... An initial public offering is the realization of a dream for many entrepreneurs, executives, board members and stockholders, a singular achievement that demonstrates their success in building a strong business and creating value for owners, employees and customers. However, an initial public offerin ...
... An initial public offering is the realization of a dream for many entrepreneurs, executives, board members and stockholders, a singular achievement that demonstrates their success in building a strong business and creating value for owners, employees and customers. However, an initial public offerin ...
NBER WORKING PAPER SERIES AMBIGUITY AVERSION AND HOUSEHOLD PORTFOLIO CHOICE: EMPIRICAL EVIDENCE
... We find evidence consistent with both predictions. Ambiguity aversion is negatively related to foreign stock ownership, but positively related to own-company stock ownership. This pattern holds both in the overall sample, and within the subset of equity holders. The results for equity owners are of ...
... We find evidence consistent with both predictions. Ambiguity aversion is negatively related to foreign stock ownership, but positively related to own-company stock ownership. This pattern holds both in the overall sample, and within the subset of equity holders. The results for equity owners are of ...
Keeping BT ahead of the game
... in one of Delhi’s slums. We recognise that we have a responsibility to the environment and aim to be a leader in the new low-carbon economy. Ben Verwaayen chaired a recent CBI task force which was set up to make recommendations on combating climate change. And we are very conscious of the importan ...
... in one of Delhi’s slums. We recognise that we have a responsibility to the environment and aim to be a leader in the new low-carbon economy. Ben Verwaayen chaired a recent CBI task force which was set up to make recommendations on combating climate change. And we are very conscious of the importan ...
CHINA LIFE INSURANCE CO LTD (Form: 20-F
... The following tables set forth our selected consolidated financial information. We have derived the consolidated financial information as of and for the years ended December 31, 2006, 2007 and 2008 from our audited consolidated financial statements included elsewhere in this annual report. For conso ...
... The following tables set forth our selected consolidated financial information. We have derived the consolidated financial information as of and for the years ended December 31, 2006, 2007 and 2008 from our audited consolidated financial statements included elsewhere in this annual report. For conso ...
Annual report
... The good development of the HOMAG Group in 2014 was also reflected in the share price. Even before we announced the planned acquisition of the majority of our shares by Dürr in July 2014, our share price had increased by 30 percent compared to the beginning of the year. After that, the share price i ...
... The good development of the HOMAG Group in 2014 was also reflected in the share price. Even before we announced the planned acquisition of the majority of our shares by Dürr in July 2014, our share price had increased by 30 percent compared to the beginning of the year. After that, the share price i ...
Venture Capitalists on the Seed Stage Arena
... Result: Several factors make seed stage investing unattractive compared to later stages. Important difficulties are higher risks, high costs for fund management, goal incongruence in the investor – venture capitalist relation and lack of bargaining power for seed venture capitalists. Environmental f ...
... Result: Several factors make seed stage investing unattractive compared to later stages. Important difficulties are higher risks, high costs for fund management, goal incongruence in the investor – venture capitalist relation and lack of bargaining power for seed venture capitalists. Environmental f ...
Why Firms Issue Targeted Stock
... to save U S West $200 million in potential taxes over a few years (Reingold (1995)). However, there is some doubt whether targeted stock issues will continue to be tax-free. The Treasury department has proposed legislation to tax companies on their gain if they sell targeted stock. Congress is sched ...
... to save U S West $200 million in potential taxes over a few years (Reingold (1995)). However, there is some doubt whether targeted stock issues will continue to be tax-free. The Treasury department has proposed legislation to tax companies on their gain if they sell targeted stock. Congress is sched ...
unit 7 financial and operating leverage module - 2
... EPS is greater under the debt-equity plan for two reasons. First, under this plan, the firm is able to borrow half of its funds requirements at a cost (15 per cent) lower than its rate of return on total investment (24 per cent). Thus, it pays a 15 per cent (or 7.5 per cent after tax) interest on th ...
... EPS is greater under the debt-equity plan for two reasons. First, under this plan, the firm is able to borrow half of its funds requirements at a cost (15 per cent) lower than its rate of return on total investment (24 per cent). Thus, it pays a 15 per cent (or 7.5 per cent after tax) interest on th ...
Adverse Selection in Reinsurance Markets
... c. Other non-US (unaffiliated) insurers (e.g., Lloyds syndicates) - codes 08000010899998 2. Unauthorized reinsurance a. Other US unaffiliated insurers - codes 1400001-1499998 b. Voluntary pools - codes 1600001-1699998 c. Other non-US (unaffiliated) insurers - codes 1700001-1799998 While theory does ...
... c. Other non-US (unaffiliated) insurers (e.g., Lloyds syndicates) - codes 08000010899998 2. Unauthorized reinsurance a. Other US unaffiliated insurers - codes 1400001-1499998 b. Voluntary pools - codes 1600001-1699998 c. Other non-US (unaffiliated) insurers - codes 1700001-1799998 While theory does ...
Prospectus View the prospectus
... Ordinary Shares to any person in any jurisdiction to whom or in which jurisdiction such offer or solicitation is unlawful and, in particular, is not for distribution in Australia, Canada, Japan or South Africa. Neither the Company nor any of the Managers nor Rothschild accepts any legal responsibili ...
... Ordinary Shares to any person in any jurisdiction to whom or in which jurisdiction such offer or solicitation is unlawful and, in particular, is not for distribution in Australia, Canada, Japan or South Africa. Neither the Company nor any of the Managers nor Rothschild accepts any legal responsibili ...
THIS DOCUMENT IS IMPORTANT AND REQUIRES
... WH Ireland Limited, which is authorised and regulated in the United Kingdom by the FCA, is acting as nominated adviser and broker to the Company for the purposes of the AIM Rules for Companies and, as such, its responsibilities are owed solely to the London Stock Exchange and are not ...
... WH Ireland Limited, which is authorised and regulated in the United Kingdom by the FCA, is acting as nominated adviser and broker to the Company for the purposes of the AIM Rules for Companies and, as such, its responsibilities are owed solely to the London Stock Exchange and are not ...
Effect of Dividend Policies on Firm Value
... through assets diversion, transfer prices and theft, even holding the investment policy constant. In so far as dividend is paid on a pro-rata-basis, they benefit outside shareholders relative to alternative of expropriable retained earnings.(Kapoor, 2009)[14]Lease et al (2000) states that other stak ...
... through assets diversion, transfer prices and theft, even holding the investment policy constant. In so far as dividend is paid on a pro-rata-basis, they benefit outside shareholders relative to alternative of expropriable retained earnings.(Kapoor, 2009)[14]Lease et al (2000) states that other stak ...
Negotiating an Equity Capital Infusion from Outside Investors
... from outside investors. To facilitate this understanding, this guide includes a sample annotated equity offering Term Sheet (the document that is often used by an MFI in the early stages of an equity infusion negotiation) as well as a Shareholders Agreement and an annotated Share Subscription Agreem ...
... from outside investors. To facilitate this understanding, this guide includes a sample annotated equity offering Term Sheet (the document that is often used by an MFI in the early stages of an equity infusion negotiation) as well as a Shareholders Agreement and an annotated Share Subscription Agreem ...
Model financial statements for the year ended 31
... financial statements that comply with IFRSs, the requirements of IAS 27 Separate Financial Statements (as revised in 2011) will apply. Separate statements of profit or loss and other comprehensive income, financial position, changes in equity and cash flows for the parent will generally be required, ...
... financial statements that comply with IFRSs, the requirements of IAS 27 Separate Financial Statements (as revised in 2011) will apply. Separate statements of profit or loss and other comprehensive income, financial position, changes in equity and cash flows for the parent will generally be required, ...
Word - corporate
... Annual Incentive Payment Criteria for Executive Officers (Effective for Awards in 2017 in Respect of 2016 and for Subsequent Years) Annual Incentives for executive officers, including the CEO, are primarily based on an assessment of Company performance relative to key financial objectives. Each seni ...
... Annual Incentive Payment Criteria for Executive Officers (Effective for Awards in 2017 in Respect of 2016 and for Subsequent Years) Annual Incentives for executive officers, including the CEO, are primarily based on an assessment of Company performance relative to key financial objectives. Each seni ...
The Development of Microfinance Institutions in a Multi
... Main funding sources of early MFIs were grants and subsidies provided by donors and development institutions. With microfinance expanding into new segments and growing into a more commercialized industry, the landscape of both the institutions and investors evolved as well. The global microfinance i ...
... Main funding sources of early MFIs were grants and subsidies provided by donors and development institutions. With microfinance expanding into new segments and growing into a more commercialized industry, the landscape of both the institutions and investors evolved as well. The global microfinance i ...
Skandia Annual Report
... On 15 February 2006, Old Mutual plc announced that 89.54% of Skandia’s shareholders had accepted Old Mutual’s public offer, which had been declared unconditional on 26 January 2006. On 22 March 2006, Old Mutual announced that the acceptance level was 98.7% of the total number of shares outstanding. ...
... On 15 February 2006, Old Mutual plc announced that 89.54% of Skandia’s shareholders had accepted Old Mutual’s public offer, which had been declared unconditional on 26 January 2006. On 22 March 2006, Old Mutual announced that the acceptance level was 98.7% of the total number of shares outstanding. ...
Canada Deposit Insurance Corporation
... the cost of running CDIC, interest and debt repayment, insurance losses, and provisions for future losses. The cost of running CDIC has remained the same, at about $14 to $15 million, for the past six years. CDIC’s debt has been fully repaid, and CDIC has not had any insurance losses for almost thre ...
... the cost of running CDIC, interest and debt repayment, insurance losses, and provisions for future losses. The cost of running CDIC has remained the same, at about $14 to $15 million, for the past six years. CDIC’s debt has been fully repaid, and CDIC has not had any insurance losses for almost thre ...
