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CATERPILLAR INC (Form: 10-K, Received: 02/22
CATERPILLAR INC (Form: 10-K, Received: 02/22

... locomotives, marine, petroleum, construction, industrial, agricultural and other applications. In addition, Caterpillar provides industrial turbines and turbine-related services for oil and gas and power generation applications. The global competitive environment for reciprocating engines in marine, ...
0001574815-17-000016
0001574815-17-000016

... We plan to continue to grow our net sales by increasing our share of our existing customers’ business. By growing our scale and expanding the products and services we offer in each of our local markets, we believe that we can continue to enhance the value offering for, and relationships with, our ex ...
Firm-specific attributes and the cross-section of
Firm-specific attributes and the cross-section of

... without such growth options. The rationale is as follows: Firms that performed well in the recent past are better poised to exploit their growth options. Because these options are risky assets that now account for a larger fraction of firm value, such firms are riskier. In turn, they are associated wi ...
2008 annual report - Investor Relations
2008 annual report - Investor Relations

Nuveen Build America Bond Fund
Nuveen Build America Bond Fund

... Currently, bonds issued after December 31, 2010 will not qualify as BABs unless the relevant provisions of the Act are extended. The Obama administration and Congress are considering a variety of proposals to extend or modify the BABs program, including changes that would make it permanent, reduce t ...
FORM 10-K - corporate
FORM 10-K - corporate

... CĪON Investment Corporation, or the Company, was incorporated under the general corporation laws of the State of Maryland on August 9, 2011. When used in this Annual Report on Form 10-K, the terms “we,” “us,” “our” or similar terms refer to the Company and its consolidated subsidiaries. In addition, ...
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... Basis of Preparation and Consolidation These unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of t ...
FORM 10-K - Barchart.com
FORM 10-K - Barchart.com

... This Annual Report on Form 10-K (including certain information incorporated herein by reference) contains forward-looking statements made pursuant to Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the safe harbor provisions of the Private Securities Litigati ...
ACCOUNTING FOR MANAGERIAL DECISIONS 2023 UNIVERSITY OF CALICUT
ACCOUNTING FOR MANAGERIAL DECISIONS 2023 UNIVERSITY OF CALICUT

... Role and Position of Management Accountant Management accountant is a person responsible for the supply of accounting information to the management. He may be known as financial controller, financial advisor, chief accounts officer etc. The organizational status or position of a management accountan ...
PROSEGUR COMPAÑIA DE SEGURIDAD, SA AND SUBSIDIARIES
PROSEGUR COMPAÑIA DE SEGURIDAD, SA AND SUBSIDIARIES

... (hereinafter EU-IFRS) and other applicable financial reporting regulations to present fairly the consolidated equity and consolidated financial position of Prosegur Compañía de Seguridad, S.A. and subsidiaries at 31 December 2012, as well as the consolidated results from its operations and consolida ...
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Financial Accounting and Accounting Standards

... receivables to Federal Factors, Inc. Federal Factors assesses a service charge of 2% of the amount of receivables sold. ...
Endowment and Similar Funds
Endowment and Similar Funds

... where a donor does not explicitly instruct that it be used as either a current gift or an endowment. At its own discretion, the University may create a fund functioning as endowment. These funds are invested as if they were a true endowment; however, unlike a true endowment, the institution may auth ...
united states securities and exchange commission ally
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... For consumers, we provide retail automotive financing for new and used vehicles and leasing for new vehicles. In the United States, retail financing for the purchase of vehicles takes the form of installment sales financing. During 2013, we originated a total of 1.4 million automotive loans and leas ...
SIFMA Submits Comments to FINRA on FINRA`s Markup Proposal
SIFMA Submits Comments to FINRA on FINRA`s Markup Proposal

Financial Accounting and Accounting Standards
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... receivables to Federal Factors, Inc. Federal Factors assesses a service charge of 2% of the amount of receivables sold. ...
ORRS 2011 (Text)
ORRS 2011 (Text)

... Standards that apply to the Global Database. As one of the strategic initiative for ORX is the development of Sector Databases it is important that the relationship between these Operational Risk Reporting Standards and the Sector Databases is clearly understood and appreciated. Sector Databases may ...
Nike 10K
Nike 10K

... electronically filed with or furnished to the United States Securities and Exchange Commission (the “SEC”): our annual report on Form 10-K, our quarterly reports on Form 10-Q, our current reports on Form 8-K and any amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of ...
Vanguard Fixed Income Securities Funds Statement of Additional
Vanguard Fixed Income Securities Funds Statement of Additional

... comply with certain requirements. If a Fund fails to meet these requirements in any taxable year, the Fund will, in some cases, be able to cure such failure, including by paying a fund-level tax, paying interest, making additional distributions, or disposing of certain assets. If the Fund is ineligi ...
Nordea Annual Report 2016
Nordea Annual Report 2016

united states securities and exchange commission
united states securities and exchange commission

... forward-looking statement. The forward-looking statements may use the words “expect,” “anticipate,” “plan,” “intend,” “project,” “may,” “believe,” “forecast,” and similar expressions. Forward-looking statements involve known or unknown risks, uncertainties and other factors, including changes in est ...
LIBBEY INC - cloudfront.net
LIBBEY INC - cloudfront.net

... The markets for our products are highly competitive in all our geographic segments. Our competitors include: other glass tableware manufacturers, including large multinational companies such as Arc International (a French company) and Paşabahçe (a unit of Şişecam Holdings, a Turkish company), the On ...
Are Share Repurchases and Dividends Substitute
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... For decades, US corporations have overwhelmingly preferred to pay out cash in the form of dividends rather than share repurchases, despite the relative tax advantage of capital gains over ordinary income. However, over the last twenty years or so share repurchase activity has experienced an extraord ...
Annual Report 2014 - British American Tobacco
Annual Report 2014 - British American Tobacco

... effect of foreign exchange, adjusted profit from operations would have increased by an estimated further £90 million or 1.5%. Exchange rates continue to be volatile and in the current year, if rates were to stay where they are today, we would face a substantially larger transactional exchange headwi ...
Lafarge - Annual Report 2014 (Cover)
Lafarge - Annual Report 2014 (Cover)

... Business Development, HRD. He was Head of the Unilever Overseas Audit based in London, Commercial Director for Brooke Bond Kenya & Tanzania and Headed the Unilever business in India for Edible Fats, Dairy & Animal Feeds. He joined Lafarge India in 2001 as CFO and held additional responsibilities for ...
NEWMONT MINING CORP /DE/ (Form: 10-K/A
NEWMONT MINING CORP /DE/ (Form: 10-K/A

... Newmont Mining Corporation is primarily a gold producer with significant assets or operations in the United States, Australia, Peru, Indonesia, Ghana, Canada, Uzbekistan, Bolivia, New Zealand and Mexico. As of December 31, 2005, Newmont had proven and probable gold reserves of 93.2 million equity ou ...
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Mark-to-market accounting

Mark-to-market or fair value accounting refers to accounting for the ""fair value"" of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another objectively assessed ""fair"" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the ""gold standard"" in some circles.Mark-to-market accounting can change values on the balance sheet as market conditions change. In contrast, historical cost accounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value. It summarizes past transactions instead. Mark-to-market accounting can become volatile if market prices fluctuate greatly or change unpredictably. Buyers and sellers may claim a number of specific instances when this is the case, including inability to value the future income and expenses both accurately and collectively, often due to unreliable information, or over-optimistic or over-pessimistic expectations of cash flow and earnings.
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