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Shareholders` Guide
Shareholders` Guide

... HKEX normally holds its AGM in April. The date of the AGM is usually announced in the final results announcement and set out in the Notice of AGM, both of which are normally posted on the HKEXnews website as well as the HKEX website in February/March every year. Information about AGM(s) held in the ...
Chapter 14A
Chapter 14A

... Connected transactions include both capital and revenue nature transactions. They may be one-off transactions or continuing transactions. ...
RITCHIE BROS AUCTIONEERS INC (Form: 40-F
RITCHIE BROS AUCTIONEERS INC (Form: 40-F

... There were no significant changes in Ritchie Bros.’ internal controls or in other factors that could significantly affect these controls subsequent to the date of the evaluation. The Company’s principal executive officer and principal financial officer do not expect that Ritchie Bros.’ disclosure co ...
2008 annual report - Investor Relations
2008 annual report - Investor Relations

... American Music and International Music revenue, comprised primarily of gross concert-related revenue, increased from $3.1 billion to $3.7 billion, a compound annual growth rate of 10%. We believe this growth was primarily due to increasing ticket prices for top-grossing acts and the desire of these ...
Skandia Annual Report
Skandia Annual Report

... amounted to SEK -0.1 million (0.5). Payment of structural costs had a negative impact on cash flow during the year. This was partially offset by higher fees from customer in pace with growth in funds under management. Payments attributable to American Skandia are not expected to take place until aut ...
VEECO INSTRUMENTS INC (Form: 10-K, Received
VEECO INSTRUMENTS INC (Form: 10-K, Received

... The further reduction or elimination of foreign government subsidies and economic incentives may adversely affect the future order rate for our metal organic chemical vapor deposition (“MOCVD”) equipment; ...
Target 2014 Annual Report
Target 2014 Annual Report

... the  year.  Comparable­store  sales,  digital  channel  growth  and  year­over­year  gross  margin  performance  all  improved  as  we  moved through 2014. Traffic recovered as well, in our stores and  online, which was critically important because the guest, above  all, indicates when Target is on  ...
Investment in the Baltic States
Investment in the Baltic States

... successful in attracting foreign direct investment (FDI). This development of FDI stock vividly demonstrates the economic potential of Estonia. Countries that are more successful at attracting FDI will achieve more rapid convergence towards the EU’s average economic development level. An influx of F ...
Rosetta Stone Inc. - corporate
Rosetta Stone Inc. - corporate

... definition of the Adjusted Purchase Price) and the Accounting Referee is not to make any other determination. The Accounting Referee shall deliver to Seller and Purchaser, as promptly as practicable (but in any case no later than thirty (30) days from the date of engagement of the Accounting Referee ...
expatriate return on investment: past, present, and
expatriate return on investment: past, present, and

... ‘expatriate return on investment’ (ROI) being increasingly used to represent the full range of costs and benefits attributable to global staffing activities, including international assignments and expatriate programs. And yet empirical research on this important topic remains inadequate, if not gro ...
0001047469-11-001850 - Douglas Dynamics Investor Relations
0001047469-11-001850 - Douglas Dynamics Investor Relations

... Broadest and Most Innovative Product Offering. We provide the industry's broadest product offering with a full range of snowplows, sand and salt spreaders and related parts and accessories. We believe we maintain the industry's largest and most advanced in-house new product development program, hist ...
Report of the Implementation Group of Ind AS in
Report of the Implementation Group of Ind AS in

... direct method under Ind AS 7, Statement of Cash Flows, is recommended even though the option of preparing cash flow statement as per indirect method is available under Ind AS 7. However, IRDAI may consider allowing the option of the indirect method to reinsurance companies. 4. Products where the dea ...
Annual Report 2016
Annual Report 2016

... Our foray into international brewing was bold, in that it focused on the rapidly developing economies of central Europe, China and Africa. Where others saw risk, we saw opportunity. And our long experience in South Africa had given us considerable experience in running multicultural operations in de ...
Prowess
Prowess

... to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. ...
Review of a Company`s Accounting System
Review of a Company`s Accounting System

... Stockholders' equity is the owners' residual interest in the corporate assets. Residual can be defined as the quantity left over at the end of a process and this is the key to the residual equity theory. The residual (stockholders’ equity) is what is left over after obligations to the creditors (lia ...
FREE Sample Here - Find the cheapest test bank for your
FREE Sample Here - Find the cheapest test bank for your

... 10. The primary role of accounting is to determine the amount of taxes a business will be required to pay to taxing entities. True False ...
Using Strategy Mapping to Drive Performance
Using Strategy Mapping to Drive Performance

... together with liberal use of focus groups, market assessments and company retreats to revisit and refine strategy are common practices on the business landscape.While strategic planning exercises will always have room for improvement and new insight, it is clear that considerable resources, in the f ...
Duty of Care—Overcoming Business Judgment Rule
Duty of Care—Overcoming Business Judgment Rule

... have to pay any more than what she invests. a. Assume Sister invests on the “understanding” that she will share in profits, will help Brigg run business, & will not be liable beyond her investment. Is her liability exposure limited? b. What forms of business organization might accommodate Pearl’s mu ...
Empirical evidence on liability caps and earnings management in
Empirical evidence on liability caps and earnings management in

... by liability caps, because of higher liability risks associated with them. Figure 1 portrays the causal chain of how liability regime affects financial reporting quality through liability risk. For an auditor, liability risk constitutes a part of every audit engagement. Changes in the existence and ...
Does the Big-4 Effect Exist when Reputation and
Does the Big-4 Effect Exist when Reputation and

... are held constant and when both the Big-4 firms and the non-Big-4 firms face low and similar litigation and reputational risks. This setting and our research design offer several advantages compared to previous studies. Auditing standards and regulatory oversight (e.g., the Public Company Accounting ...
Index Methodology Template w_Cover
Index Methodology Template w_Cover

... The primary accounting standard followed by MSCI is the local GAAP. If the company does not report in local GAAP but reports in other GAAPs, such as IAS or US GAAP, then MSCI will follow the latter. For a large number of European countries and some other countries in the Asia-Pacific, MSCI started f ...
QSC AG GB 2005_eng
QSC AG GB 2005_eng

... benefit of QSC, it was necessary for us to exclude the preemptive subscription rights of all shareholders. However, following the capital increase in December, the share price increase led to significant value creation for all shareholders. This share price rise also marked the end of QSC shares’ si ...
FSA001 – Balance sheet
FSA001 – Balance sheet

... issued by the firm which are, or are to be, collateralised by the underlying shipment, ie where the credit provides for the firm to retain title to the underlying shipment. Letters of credit issued by the firm without provision for the firm to retain title to the underlying shipment or where the tit ...
2014 Blue Book (Boston) - Global Research Symposium on
2014 Blue Book (Boston) - Global Research Symposium on

... that look ahead to future revenue include R&D, human resources development, and procurement (particularly the building of supply relationships that enhance quality, reliability, and cost control). These indirect activities are likely to be very important in startup situations because they are critic ...
Dean Foods 2001 Annual Report
Dean Foods 2001 Annual Report

... functions, and eliminating duplicative costs. A lower cost structure will enable us to offer even greater value to our customers. We do not underestimate the job of integrating the operations of our companies – but we’re up to the task. ...
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Mergers and acquisitions

Mergers and acquisitions are both aspects of strategic management, corporate finance and management dealing with the buying, selling, dividing and combining of different companies and similar entities that can help an enterprise grow rapidly in its sector or location of origin, or a new field or new location, without creating a subsidiary, other child entity or using a joint venture.M&A can be defined as a type of restructuring in that they result in some entity reorganization with the aim to provide growth or positive value. Consolidation of an industry or sector occurs when widespread M&A activity concentrates the resources of many small companies into a few larger ones, such as occurred with the automotive industry between 1910 and 1940.The distinction between a ""merger"" and an ""acquisition"" has become increasingly blurred in various respects (particularly in terms of the ultimate economic outcome), although it has not completely disappeared in all situations. From a legal point of view, a merger is a legal consolidation of two companies into one entity, whereas an acquisition occurs when one company takes over another and completely establishes itself as the new owner (in which case the target company still exists as an independent legal entity controlled by the acquirer). Either structure can result in the economic and financial consolidation of the two entities. In practice, a deal that is an acquisition for legal purposes may be euphemistically called a ""merger of equals"" if both CEOs agree that joining together is in the best interest of both of their companies, while when the deal is unfriendly (that is, when the target company does not want to be purchased) it is almost always regarded as an ""acquisition"".
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