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Comments Template QRT Assets final - eiopa
Comments Template QRT Assets final - eiopa

... Insurance Association, Deloitte Touche Tohmatsu, European Captive Insurance and Reinsurance Owners, Federation of Finnish Financial Services, FEE, FNMF - Fédération Nationale de la Mutualité, Foyer S.A., German Insurance Association (GDV), Groupe Consultatif, HSBC Securities Services, ICMA Asset Man ...
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Broad-Based Stock Options and Company

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... far-reaching process of capital account liberalization. To a large extent, this process has been aimed at attracting foreign capital flows to spur economic development. However, due to a combination of policy failures and exogenous abrupt shifts in investors’ appetite for risk, the world economy has ...
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The Accruals Anomaly: A 50/50 chance game? Evidence from the

... the difference between earnings and accruals, the cash flow component of earnings. Other authors, namely Richardson et al. (2005), decided to expand the accruals’ definition. Differently from Healy (1985) and Sloan (1996), they include in their definition accruals related with non-current operating ...
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DELIVERING VALUE GROWTH

... economic environment for development. The Australian Treasurer announced recently that the Government would be undertaking a review of Australia’s petroleum tax regime in response to declining fiscal revenues. It is critical that any such review takes account of the long-term nature of investments, ...
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An Examination of Primary and Secondary Market Returns in Equity

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MSCI Equity Indexes February 2016 Index Review

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PROSEGUR COMPAÑIA DE SEGURIDAD, SA AND SUBSIDIARIES

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ANSWERS TO QUESTIONS

... carrying amount of such assets may not be recoverable, then the carrying amount of the asset should be assessed. The assessment or review takes the form of a recoverability test that compares the sum of the expected future cash flows from the asset (undiscounted) to the carrying amount. If the cash ...
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Investment management

Investment management is the professional asset management of various securities (shares, bonds and other securities) and other assets (e.g., real estate) in order to meet specified investment goals for the benefit of the investors. Investors may be institutions (insurance companies, pension funds, corporations, charities, educational establishments etc.) or private investors (both directly via investment contracts and more commonly via collective investment schemes e.g. mutual funds or exchange-traded funds).The term asset management is often used to refer to the investment management of collective investments, while the more generic fund management may refer to all forms of institutional investment as well as investment management for private investors. Investment managers who specialize in advisory or discretionary management on behalf of (normally wealthy) private investors may often refer to their services as money management or portfolio management often within the context of so-called ""private banking"".The provision of investment management services includes elements of financial statement analysis, asset selection, stock selection, plan implementation and ongoing monitoring of investments. Coming under the remit of financial services many of the world's largest companies are at least in part investment managers and employ millions of staff.Fund manager (or investment advisor in the United States) refers to both a firm that provides investment management services and an individual who directs fund management decisions.According to a Boston Consulting Group study, the assets managed professionally for fees reached an all-time high of US$62.4 trillion in 2012, after remaining flat-lined since 2007. Furthermore, these industry assets under management were expected to reach US$70.2 trillion at the end of 2013 as per a Cerulli Associates estimate.The global investment management industry is highly concentrated in nature, in a universe of about 70,000 funds roughly 99.7% of the US fund flows in 2012 went into just 185 funds. Additionally, a majority of fund managers report that more than 50% of their inflows go to just three funds.
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