Janus Capital Funds Plc Prospectus
... Share Classes may charge certain fees and expenses to capital rather than income, which may result in an increased risk that Shareholders in these Share Classes may not receive back the full amount invested when redeeming their holding. With respect to the Distributions Out of Capital Share Classes, ...
... Share Classes may charge certain fees and expenses to capital rather than income, which may result in an increased risk that Shareholders in these Share Classes may not receive back the full amount invested when redeeming their holding. With respect to the Distributions Out of Capital Share Classes, ...
US Masters Residential Property Fund
... not based on historical facts, but are based on current expectations of future results or events. These forward looking statements are subject to risks, uncertainties and assumptions which could cause actual results or events to differ materially from the expectations described in such forward looki ...
... not based on historical facts, but are based on current expectations of future results or events. These forward looking statements are subject to risks, uncertainties and assumptions which could cause actual results or events to differ materially from the expectations described in such forward looki ...
THE ECONOMY OF BRANDS Jan Lindemann
... The wider view is more holistic and expands the brand across all business activities and beyond that to other entities and organizations such as people and countries. Traditional marketing definitions of brand have focused on its function of identifying and differentiating a company’s products and ...
... The wider view is more holistic and expands the brand across all business activities and beyond that to other entities and organizations such as people and countries. Traditional marketing definitions of brand have focused on its function of identifying and differentiating a company’s products and ...
Basics of US GAAP for Life Insurers - aktuariat
... •The technical reserves were strengthened for the existing (deferred and in payment) annuity portfolio in the local statutory accounting system, but not in US GAAP, because a Loss Recognition Test (see below) showed that in US GAAP it was not necessary to strengthen the reserves •So, the difference ...
... •The technical reserves were strengthened for the existing (deferred and in payment) annuity portfolio in the local statutory accounting system, but not in US GAAP, because a Loss Recognition Test (see below) showed that in US GAAP it was not necessary to strengthen the reserves •So, the difference ...
Study on the remuneration provisions applicable to credit institutions
... excessive risk-taking behaviour. The present research investigates the impact of the Capital Requirement Directive and Regulation (CRD IV package) on this type of behaviour. The research shows that the Directive has had a significant effect on risk management. Deferral of variable pay, malus arrange ...
... excessive risk-taking behaviour. The present research investigates the impact of the Capital Requirement Directive and Regulation (CRD IV package) on this type of behaviour. The research shows that the Directive has had a significant effect on risk management. Deferral of variable pay, malus arrange ...
2012 Form 20-F ING Groep N.V.
... ING presents its consolidated financial statements in Euros, the currency of the European Economic and Monetary Union. Unless otherwise specified or the context otherwise requires, references to “$”, “US$” and “Dollars” are to the United States dollars and references to “EUR” are to euros. Solely fo ...
... ING presents its consolidated financial statements in Euros, the currency of the European Economic and Monetary Union. Unless otherwise specified or the context otherwise requires, references to “$”, “US$” and “Dollars” are to the United States dollars and references to “EUR” are to euros. Solely fo ...
Prospectus db x-trackers II
... Unless otherwise specified in the relevant Product Annex (as defined below), the purpose of the Company is for each of its Sub-Funds through having its Shares listed on one or more stock exchanges to qualify as an exchange traded fund ("ETF"). As part of those listings there is an obligation on one ...
... Unless otherwise specified in the relevant Product Annex (as defined below), the purpose of the Company is for each of its Sub-Funds through having its Shares listed on one or more stock exchanges to qualify as an exchange traded fund ("ETF"). As part of those listings there is an obligation on one ...
threadneedle investment funds icvc - Columbia Threadneedle Investments
... The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investments, in compliance with FRS 102 and in accordance with the Statement of Recommended Practice for Authorised Funds (SORP) issued by the Investment Management Association in May 2014. (b ...
... The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investments, in compliance with FRS 102 and in accordance with the Statement of Recommended Practice for Authorised Funds (SORP) issued by the Investment Management Association in May 2014. (b ...
a quantitative study
... ES4 The purpose of the study is not to draw conclusions from the data presented and EFRAG does not take a position on the accounting treatment of goodwill. EFRAG acknowledges that this type of quantitative study has a number of limitations. However, the study includes suggestions to relate the main ...
... ES4 The purpose of the study is not to draw conclusions from the data presented and EFRAG does not take a position on the accounting treatment of goodwill. EFRAG acknowledges that this type of quantitative study has a number of limitations. However, the study includes suggestions to relate the main ...
Apago PDF Enhancer
... slowing down—perhaps in anticipation of a recession. On the other hand, high levels of raw materials and low levels of finished goods probably indicate that management is planning to step up production. Many companies have significantly lowered inventory levels and costs using just-in-time (JIT) inv ...
... slowing down—perhaps in anticipation of a recession. On the other hand, high levels of raw materials and low levels of finished goods probably indicate that management is planning to step up production. Many companies have significantly lowered inventory levels and costs using just-in-time (JIT) inv ...
Overview of Investment Management Fees
... – Strategies may have higher implicit and explicit costs versus others (i.e., external research, larger broker/dealer spreads (e.g., EMD), high legal costs (e.g., high yield bonds), etc.) – May require specialized expertise in market segment or industry (biotech, information technology, etc.) etc. t ...
... – Strategies may have higher implicit and explicit costs versus others (i.e., external research, larger broker/dealer spreads (e.g., EMD), high legal costs (e.g., high yield bonds), etc.) – May require specialized expertise in market segment or industry (biotech, information technology, etc.) etc. t ...
Form ADV Part 2
... Assets of Wealthfront are managed as part of the Wealthfront Program (See Wealthfront Program Brochure attached). A Wealthfront Program account (technically known as a “wrap account”) is a professionally managed investment plan in which all expenses, including brokerage commissions, management fees, ...
... Assets of Wealthfront are managed as part of the Wealthfront Program (See Wealthfront Program Brochure attached). A Wealthfront Program account (technically known as a “wrap account”) is a professionally managed investment plan in which all expenses, including brokerage commissions, management fees, ...
annual report 2016 - Berjaya Corporation Berhad
... of consulting services relating to the various aspects of human resource development and management for organisations in Malaysia, Australia, United States of America, Indonesia and the Middle East. Currently, she is a Director of Berjaya Food Berhad, Uzma Berhad, Tioman Island Resort Berhad and sev ...
... of consulting services relating to the various aspects of human resource development and management for organisations in Malaysia, Australia, United States of America, Indonesia and the Middle East. Currently, she is a Director of Berjaya Food Berhad, Uzma Berhad, Tioman Island Resort Berhad and sev ...
Form N-30D HARTFORD LIFE INSURANCE CO
... We believe all of these sub-sectors benefit from aging demographics, technology breakthroughs, internet and information technology developments, and geographic expansion. Given future changes in absolute and relative price performance for stocks in the different sub-sectors, the Portfolio's weights ...
... We believe all of these sub-sectors benefit from aging demographics, technology breakthroughs, internet and information technology developments, and geographic expansion. Given future changes in absolute and relative price performance for stocks in the different sub-sectors, the Portfolio's weights ...
Griffin Institutional Access Real Estate Fund
... The Adviser . The Fund’s investment adviser is Griffin Capital Advisor, LLC (the “Adviser”), a registered investment adviser under the Investment Advisers Act of 1940, as amended (the “Advisers Act”). The Adviser has engaged Aon Hewitt Investment Consulting, Inc. (“Aon Hewitt”, “AHIC” or the “Priva ...
... The Adviser . The Fund’s investment adviser is Griffin Capital Advisor, LLC (the “Adviser”), a registered investment adviser under the Investment Advisers Act of 1940, as amended (the “Advisers Act”). The Adviser has engaged Aon Hewitt Investment Consulting, Inc. (“Aon Hewitt”, “AHIC” or the “Priva ...
printmgr file
... Global equity markets declined modestly for the 12 months ended July 31, 2016 (the “reporting period”). The MSCI ACWI, a broad global equity index that includes both developed and emerging markets, returned -0.44% for the reporting period. The modest overall decline in global stock markets masked si ...
... Global equity markets declined modestly for the 12 months ended July 31, 2016 (the “reporting period”). The MSCI ACWI, a broad global equity index that includes both developed and emerging markets, returned -0.44% for the reporting period. The modest overall decline in global stock markets masked si ...
Study on Monitoring and Enforcement - European Commission
... Figure I-2-1: Adoption of corporate governance guidelines and codes .................................... 23 Figure I-2-2: Origin of the initial corporate governance code initiatives .................................. 24 Figure I-2-3: Categorisation of corporate governance systems ................... ...
... Figure I-2-1: Adoption of corporate governance guidelines and codes .................................... 23 Figure I-2-2: Origin of the initial corporate governance code initiatives .................................. 24 Figure I-2-3: Categorisation of corporate governance systems ................... ...
Fair Value Measurement (Topic 820)
... There are different accounting requirements in U.S. GAAP and IFRSs for measuring the fair value of investments in investment companies. Topic 946, Financial Services—Investment Companies, requires an investment company to recognize its underlying investments at fair value at each reporting period. T ...
... There are different accounting requirements in U.S. GAAP and IFRSs for measuring the fair value of investments in investment companies. Topic 946, Financial Services—Investment Companies, requires an investment company to recognize its underlying investments at fair value at each reporting period. T ...
Legal Investor Protection and Takeovers
... offer is successful, the bidder incurs a monetary execution cost c > 0 that cannot be imposed on either the target or its shareholders—that is, unless the target is fully owned by the bidder, in which case the assumption is irrelevant.6 Even if a control transfer is efficient (v > c), it may not tak ...
... offer is successful, the bidder incurs a monetary execution cost c > 0 that cannot be imposed on either the target or its shareholders—that is, unless the target is fully owned by the bidder, in which case the assumption is irrelevant.6 Even if a control transfer is efficient (v > c), it may not tak ...
3 trade policies and practices by measure
... necessary to reduce the bottlenecks in the economy, strengthen its resilience to shocks, foster competitiveness, improve the investment climate, and raise potential GDP growth. It is hoped that Fiji's first ever Trade Policy Framework 2015-2025, launched in July 2015, will help address some of these ...
... necessary to reduce the bottlenecks in the economy, strengthen its resilience to shocks, foster competitiveness, improve the investment climate, and raise potential GDP growth. It is hoped that Fiji's first ever Trade Policy Framework 2015-2025, launched in July 2015, will help address some of these ...
Investment Returns from Responsible Property Investments: Energy
... changes in valuations for properties close to light rail stations in the Dallas area. They found that from 1997-2001, median valuations for office properties around transit stations increased by more than twice the rate of other properties. Meanwhile, McGreal et al. (2006) looked at properties in ur ...
... changes in valuations for properties close to light rail stations in the Dallas area. They found that from 1997-2001, median valuations for office properties around transit stations increased by more than twice the rate of other properties. Meanwhile, McGreal et al. (2006) looked at properties in ur ...
Words - Nasdaq`s INTEL Solutions
... This is our initial public offering of our shares of common stock. All of the shares of common stock offered by this prospectus are being sold by us. We are an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as amended. Our shares of common stock have no history of publi ...
... This is our initial public offering of our shares of common stock. All of the shares of common stock offered by this prospectus are being sold by us. We are an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as amended. Our shares of common stock have no history of publi ...
the first six decades - International Finance Corporation
... private enterprise in member countries, particularly in the less developed areas, thus supplementing the activities of the International Bank for Reconstruction and Development (hereinafter called the Bank). In carrying out this purpose, the Corporation shall: (i) in association with private investo ...
... private enterprise in member countries, particularly in the less developed areas, thus supplementing the activities of the International Bank for Reconstruction and Development (hereinafter called the Bank). In carrying out this purpose, the Corporation shall: (i) in association with private investo ...
Summary Note dated 3 November 2014
... the test conducted by any licensed financial intermediary, when providing an investment service (other than investment advice or portfolio management) in relation to the subscription for and the trading of Bonds, for the purpose of such licensed financial intermediary determining (after collecting t ...
... the test conducted by any licensed financial intermediary, when providing an investment service (other than investment advice or portfolio management) in relation to the subscription for and the trading of Bonds, for the purpose of such licensed financial intermediary determining (after collecting t ...
(PDF 4.7 MB)
... for safe custody and administration must in any case request the required certification in writing from any of the Bank’s branches during the hours they are open to the public. Alternatively they may go in person to the Members’ Secretariat in Piazza Filippo Meda 4, Milan between 9:00 a.m. and 1:30 ...
... for safe custody and administration must in any case request the required certification in writing from any of the Bank’s branches during the hours they are open to the public. Alternatively they may go in person to the Members’ Secretariat in Piazza Filippo Meda 4, Milan between 9:00 a.m. and 1:30 ...
Land banking
Land banking is the practice of aggregating parcels of land for future sale or development.While in many countries land banking may refer to various private real-estate investment schemes, in the United States it refers to the establishment of quasi-governmental county or municipal authorities purposed with managing an inventory of surplus land.