accounting standards and information: inferences from cross
... from -314 percent to +117 percent for the insurance companies and from -226 percent to +57 percent for the banks. The median difference is -18 percent, with a majority of the firms reporting lower net income under U.S. GAAP. The tendency for lower figures under U.S. GAAP appears to arise mainly from ...
... from -314 percent to +117 percent for the insurance companies and from -226 percent to +57 percent for the banks. The median difference is -18 percent, with a majority of the firms reporting lower net income under U.S. GAAP. The tendency for lower figures under U.S. GAAP appears to arise mainly from ...
PLG Prospectus
... By their nature, forward-looking statements involve risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. The Company cautions that forward-looking statements are not guarantees of future performance. Actual results, financial and ...
... By their nature, forward-looking statements involve risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. The Company cautions that forward-looking statements are not guarantees of future performance. Actual results, financial and ...
annual report 2015 - RHB Banking Group
... The diamond represents RHB’s clarity of focus towards achieving its vision of being a leading multinational financial services group. The wire links further symbolise our commitment to fostering greater ties with our customers and key stakeholders by placing them at the centre of what we do, as desc ...
... The diamond represents RHB’s clarity of focus towards achieving its vision of being a leading multinational financial services group. The wire links further symbolise our commitment to fostering greater ties with our customers and key stakeholders by placing them at the centre of what we do, as desc ...
KDE Capital Asset Guide
... The Department of Education originally prepared this Capital Asset Guide to help districts implement the reporting requirements of Governmental Accounting Standards Board (GASB) Statement No. 34 Basic Financial Statements and Management’s Discussion in 2003. The challenge for local school districts ...
... The Department of Education originally prepared this Capital Asset Guide to help districts implement the reporting requirements of Governmental Accounting Standards Board (GASB) Statement No. 34 Basic Financial Statements and Management’s Discussion in 2003. The challenge for local school districts ...
ACCOUNTING POLICIES APPLIED IN DETERMINING CASH FLOW
... In the same paper we find also a definition of the Treasury Flows, which reflect the available cash that are successively in different stages, starting from liqui dities, stocks, claims, which ultimately will be transformed in cash. Univ. Prof. Dr. Petru Stefea from the West University in Timisoara ...
... In the same paper we find also a definition of the Treasury Flows, which reflect the available cash that are successively in different stages, starting from liqui dities, stocks, claims, which ultimately will be transformed in cash. Univ. Prof. Dr. Petru Stefea from the West University in Timisoara ...
Joint Stock Company “NORVIK BANKA” Consolidated and Separate
... common pattern across the Latvian banking sector in 2016 for those banks serving international clients. The global economic situation is still unclear, with significant changes in 2016 that will have long-term impacts that are hard to predict: In 2016 financial markets globally were driven primarily ...
... common pattern across the Latvian banking sector in 2016 for those banks serving international clients. The global economic situation is still unclear, with significant changes in 2016 that will have long-term impacts that are hard to predict: In 2016 financial markets globally were driven primarily ...
Financial Year 2015
... Mr. Premnarayen is on the Board of FirstRand Limited, Africa’s No.1 financial services group listed on the Johannesburg Stock Exchange. He is also a member of FirstRand’s Directors’ Affairs and Governance Committee and Triangle Real Estate India Fund LLC, a FDI compliant fund for India, raised in co ...
... Mr. Premnarayen is on the Board of FirstRand Limited, Africa’s No.1 financial services group listed on the Johannesburg Stock Exchange. He is also a member of FirstRand’s Directors’ Affairs and Governance Committee and Triangle Real Estate India Fund LLC, a FDI compliant fund for India, raised in co ...
The Role of Operating Leverage in Asset Pricing
... of DOL and demand beta both are positive and significant, while the coefficient of DFL is positive but not significant. Approximately 20 percent of the cross-sectional variation in systematic risk is explained by the model. When using the instrumental variable technique, the significance of all thre ...
... of DOL and demand beta both are positive and significant, while the coefficient of DFL is positive but not significant. Approximately 20 percent of the cross-sectional variation in systematic risk is explained by the model. When using the instrumental variable technique, the significance of all thre ...
Are IFRS for SMEs Irresistible Juggernaut for US Financial
... and the WTO. The term small and medium-sized businesses or SMBs has become more standard in a few other countries. EU Member States traditionally had their own definition of what constitutes an SME. But now the EU has started to standardize the concept. Its current definition categorizes companies w ...
... and the WTO. The term small and medium-sized businesses or SMBs has become more standard in a few other countries. EU Member States traditionally had their own definition of what constitutes an SME. But now the EU has started to standardize the concept. Its current definition categorizes companies w ...
What is financial exclusion - European Commission
... credit unions and microfinance institutions) and not-for-profit financial services providers ....................................................................................................................... 73 ...
... credit unions and microfinance institutions) and not-for-profit financial services providers ....................................................................................................................... 73 ...
Why were there fire sales of mortgage
... securities. However, financial institutions such as banks and insurance companies have risk-sensitive capital requirements. We demonstrate that, with such capital requirements, financial institutions that become capital constrained have strong incentives to sell securities that have become substant ...
... securities. However, financial institutions such as banks and insurance companies have risk-sensitive capital requirements. We demonstrate that, with such capital requirements, financial institutions that become capital constrained have strong incentives to sell securities that have become substant ...
Transfers and Servicing (Topic 860)
... Additionally, under current U.S. GAAP, a repurchase financing (a type of repurchase agreement) executed contemporaneously with an initial transfer with the same counterparty generally is accounted for as a derivative if the two transactions are required to be linked in their accounting. The amendmen ...
... Additionally, under current U.S. GAAP, a repurchase financing (a type of repurchase agreement) executed contemporaneously with an initial transfer with the same counterparty generally is accounted for as a derivative if the two transactions are required to be linked in their accounting. The amendmen ...
CSL Limited Financial Report 1999-2000
... Miss Alexander was appointed to the CSL Board in July 1991. She is a Partner of PricewaterhouseCoopers, and a Director of Amcor Limited and Boral Limited. She is National Vice President of the Australian Institute of Company Directors, a Member of the Corporations and Securities Panel of the Austral ...
... Miss Alexander was appointed to the CSL Board in July 1991. She is a Partner of PricewaterhouseCoopers, and a Director of Amcor Limited and Boral Limited. She is National Vice President of the Australian Institute of Company Directors, a Member of the Corporations and Securities Panel of the Austral ...
Components of Target Capital for Life Companies
... • It is a challenge to stay principle-based, since explicit rules are desired by some of those who have to implement the SST • The possibility of analyzing the contributions of different risks to required capital are seen as a big advantage in particular for companies not yet using a full internal m ...
... • It is a challenge to stay principle-based, since explicit rules are desired by some of those who have to implement the SST • The possibility of analyzing the contributions of different risks to required capital are seen as a big advantage in particular for companies not yet using a full internal m ...
Planning for Retirement Terrance K Martin Jr.* and Michael Finke
... a tradeoff between the time and transaction costs of acquiring financial knowledge and the costs (including direct, indirect and agency costs) of hiring an advisor. A professional financial advisor makes an investment in specific human capital related to individual financial planning. Households sh ...
... a tradeoff between the time and transaction costs of acquiring financial knowledge and the costs (including direct, indirect and agency costs) of hiring an advisor. A professional financial advisor makes an investment in specific human capital related to individual financial planning. Households sh ...
VaR Exceedances at Large Financial Institutions
... and Exchange Commission (SEC) filings. The precise methodology varies from firm to firm, but most firms report 1-day VaR at either the 95% or 99% confidence interval. In recent years, most firms have also included a backtesting summary, which indicates how accurate their VaR models were in the most ...
... and Exchange Commission (SEC) filings. The precise methodology varies from firm to firm, but most firms report 1-day VaR at either the 95% or 99% confidence interval. In recent years, most firms have also included a backtesting summary, which indicates how accurate their VaR models were in the most ...
DOMINO`S PIZZA ENTERPRISES LIMITED ANNUAL REPORT 2010
... The journey to improve our ingredients and raise the quality of all of our products is well underway, but 2009-10 presented us with a bigger road map to navigate. While we will always have pizza sauce running through our veins, we made a bold decision to introduce new categories to our menu to ensur ...
... The journey to improve our ingredients and raise the quality of all of our products is well underway, but 2009-10 presented us with a bigger road map to navigate. While we will always have pizza sauce running through our veins, we made a bold decision to introduce new categories to our menu to ensur ...
Intermediary Asset Pricing
... role in financial crises. The first scenario we present is a hedge-fund crisis episode where we parameterize the model so that the marginal investor during a crisis resembles a hedge fund with leverage. This calibration is explained in Section 4. The striking feature of financial crises is the sudde ...
... role in financial crises. The first scenario we present is a hedge-fund crisis episode where we parameterize the model so that the marginal investor during a crisis resembles a hedge fund with leverage. This calibration is explained in Section 4. The striking feature of financial crises is the sudde ...
Model Special Purpose Financial Statements
... Investments in Associates and Joint Ventures and AASB 10 Consolidated Financial Statements and clarify that in a transaction involving an associate or joint venture the extent of gain or loss recognition depends on whether the assets sold or contributed ...
... Investments in Associates and Joint Ventures and AASB 10 Consolidated Financial Statements and clarify that in a transaction involving an associate or joint venture the extent of gain or loss recognition depends on whether the assets sold or contributed ...
Global Financial Systems Chapter 4 Liquidity
... → securities are more attractive to investors → firms and banks can more easily withstand mismatches between their assets and liabilities → central bankers can conduct open-market operations and ...
... → securities are more attractive to investors → firms and banks can more easily withstand mismatches between their assets and liabilities → central bankers can conduct open-market operations and ...
united states securities and exchange commission - corporate
... Hemophilia B: As of the end of the first quarter 2015, the Company has initiated the first clinical trial site in Germany for its clinical trial in Hemophilia B patients and anticipates providing top-line data and initial results on this trial in the second half of 2015. Sanfilippo B: The Company ex ...
... Hemophilia B: As of the end of the first quarter 2015, the Company has initiated the first clinical trial site in Germany for its clinical trial in Hemophilia B patients and anticipates providing top-line data and initial results on this trial in the second half of 2015. Sanfilippo B: The Company ex ...
global markets - Boustead Singapore Limited
... exclusively distribute Esri geo-spatial technology – the world’s leading geographic information system – to major markets across Australia and parts of South East Asia. Our intelligent mapping platform and digital infrastructure are essential to create smart nations, smart cities and smart communiti ...
... exclusively distribute Esri geo-spatial technology – the world’s leading geographic information system – to major markets across Australia and parts of South East Asia. Our intelligent mapping platform and digital infrastructure are essential to create smart nations, smart cities and smart communiti ...
Futurization of Swaps
... neither the CFTC nor the SEC have addressed. First, margins on futures contracts are calculated differently from and are lower than those for swaps. This is a strong reason by itself for the migration from swaps to futures. But as this migration continues and volumes of transactions cleared on futur ...
... neither the CFTC nor the SEC have addressed. First, margins on futures contracts are calculated differently from and are lower than those for swaps. This is a strong reason by itself for the migration from swaps to futures. But as this migration continues and volumes of transactions cleared on futur ...
Total Produ let`s grow to
... The business has performed well across its broad geographic regions although some specific areas experienced more difficult conditions as the result of a decrease in economic activity. Total revenue of €2.43 billion represents a decline of 3.3% on prior year. Adjusted earnings per share for the year ...
... The business has performed well across its broad geographic regions although some specific areas experienced more difficult conditions as the result of a decrease in economic activity. Total revenue of €2.43 billion represents a decline of 3.3% on prior year. Adjusted earnings per share for the year ...
Basel III Leverage Ratio Framework and Disclosure Requirements
... should . . . take into account the effects of capital requirements on banks’ risk-taking incentives, e.g. when faced with regulatory constraints on their capital (and therefore the size of their balance sheet), to seek higher-risk assets as a means of boosting expected returns; and promote improved ...
... should . . . take into account the effects of capital requirements on banks’ risk-taking incentives, e.g. when faced with regulatory constraints on their capital (and therefore the size of their balance sheet), to seek higher-risk assets as a means of boosting expected returns; and promote improved ...