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Westpac Trust Preferred Securities
Westpac Trust Preferred Securities

... neither the Issuer, Westpac nor any other person warrants the future performance of the Trust or Westpac or any return on any investment made under this PDS. The pro-forma financial information provided in this PDS is for information purposes only and is not a forecast of operating results to be exp ...
Consolidated Profit and Loss Statement
Consolidated Profit and Loss Statement

... fundamental drivers of the industry, and in particular of Eurofins, are plain to see and understand. ...
Notice of General Meeting for Shareholders
Notice of General Meeting for Shareholders

... Commerzbank, nor any of their respective affiliates, directors, officers, employees and advisers as to the contents of this document including its accuracy, completeness or verification, in connection with the Company, the New Informa Shares, the Rights Issue or the Acquisition and nothing in this d ...
Taiwan Stock Exchange Market Observation Post System: http
Taiwan Stock Exchange Market Observation Post System: http

... on consolidated revenue of US$26.61 billion, compared with net income of US$8.71 billion on consolidated revenue of US$25.17 billion in 2014. Gross profit margin was 48.7 percent compared with 49.5 percent in 2014, and operating profit margin was 37.9 percent compared with 38.8 percent a year earlie ...
Net Present Value is better than Internal Rate of Return Asma Arshad
Net Present Value is better than Internal Rate of Return Asma Arshad

... From the project’s NPV and IRR it is cleared that NPV is better than IRR and investor will choose vineyard project with more NPV. Thus it’s cleared that for mutually exclusive project NPV is used to determine the profitability (Gallagher & Andrew, 2007). In another case it was shown that both NPV an ...
threadneedle investment funds icvc - Columbia Threadneedle Investments
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 ...
profit and loss account - State Bank of Pakistan
profit and loss account - State Bank of Pakistan

... Note: Dealing securities are marketable securities that are acquired and held with the intention of reselling them in the short term. Investment securities are acquired and held for yield or capital growth purposes and are usually held maturity 2. ADVANCE: Advances (Net of Provisions) Rupees in ‘000 ...
0001053532-15-000012 - Lasalle Hotel Properties
0001053532-15-000012 - Lasalle Hotel Properties

... This report, together with other statements and information publicly disseminated by LaSalle Hotel Properties (the “Company”), contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securi ...
CA Clarity PPM Financial Management User Guide
CA Clarity PPM Financial Management User Guide

... Financial Management User Guide v13.0.00 ...
Departamento de Mercados Primarios Dirección
Departamento de Mercados Primarios Dirección

... at an offering price range of between €2.6 and €3.2 per share The Comisión Nacional del Mercado de Valores (the "CNMV"), which is the Spanish competent authority for the purposes of Directive 2003/71/EC, as amended (the "Prospectus Directive") and relevant implementing measures in Spain, has approve ...
ALUMINA LTD (Form: 20-F, Received: 05/27/2011 08
ALUMINA LTD (Form: 20-F, Received: 05/27/2011 08

... transactions made to effect this reduction. “ Hedge Accounting ” means the practice of deferring accounting recognition of gains and losses on financial market hedges until the corresponding gain or loss of the underlying exposure is recognized. “ HSRA ” means the Australian/US dollar Hedge Settleme ...
Accounting for Gifts and Endowments
Accounting for Gifts and Endowments

... Format” option of Microsoft Excel 97-2000 – Data Only (XLS) and leaving the ALL button selected in the “Page Range” area. To prepare this file for use in GL Reconciliation (see below), delete all non-data lines and columns (generally, this consists of the first two and last two lines) then save it a ...
dollar cost averaging - the role of cognitive error
dollar cost averaging - the role of cognitive error

... Greenhut (2006) takes issue with the particular return assumptions which are often used in such “demonstrations” of the superiority of DCA. However, there is a much more general issue here. The average purchase cost for DCA investors gives greater weight to periods when the price is relatively low, ...
Download attachment
Download attachment

... securitised mortgages). A risk relating to sukuk class one purchases arises owing to the “waterfall” effect—if payments slow, delinquencies rise and defaults increase. For example, nothing will be paid to the holders of a class of notes until all amounts owing to the holders of every class of notes ...
GENCORP INC (Form: SC 13D/A, Received: 10/26/2010 14:01:42)
GENCORP INC (Form: SC 13D/A, Received: 10/26/2010 14:01:42)

... GAMCO, a wholly-owned subsidiary of GBL, is an investment adviser registered under the Investment Advisers Act of 1940, as amended (“Advisers Act”). GAMCO is an investment manager providing discretionary managed account services for employee benefit plans, private investors, endowments, foundations ...
06 Admin Plan Income
06 Admin Plan Income

... data has been received in such cases where the family does not dispute the EIV employer data and where the PHA does not determine it is necessary to obtain additional third-party data. PHA Policy When EIV is obtained and the family does not dispute the EIV employer data, the PHA will use current ten ...
Annual report
Annual report

... After two record years in 2004 and 2005, Bekaert again had a good year in 2006. These are some of the highlights. Geographically, there are many changes under way. The BRIC countries – Brazil, Russia, India and China – are playing an increasingly important role in the growth of the world economy. Wi ...
Book CHI IPE 141 13628.indb
Book CHI IPE 141 13628.indb

... to raise $100,000, promising contributors a watch for every $120 (approximately) they pledged. To his surprise, he raised the required capital in two hours. After 37 days he closed his campaign, having raised more than $10 million from 68,929 people and committed to producing 85,000 watches with exp ...
Annual Report 2016
Annual Report 2016

... fee of US$3 billion being payable if these clearances are not achieved. The agreed cash offer represents a significant premium and cash return for our shareholders, securing early delivery of the company’s long-term value potential. At the time of writing, the transaction is going through the regulat ...
Mind the gap: the arms length principle and MNE value
Mind the gap: the arms length principle and MNE value

... and in Australia on addressing this issue. In particular, this paper examines the likely effect of the agreed OECD BEPS Actions5 and Australia’s existing and new transfer pricing laws, including the approach of the Australian Federal Court in the Chevron6 case on these issues. Finally, the paper add ...
Progressive Waste Solutions Ltd. (Form: 6-K
Progressive Waste Solutions Ltd. (Form: 6-K

... distance from the ultimate disposal site. Waste is received at the transfer station from collection trucks, sometimes sorted, and then transferred in large volumes to landfills or other waste disposal or recycling facilities. This consolidation reduces the costs associated with transporting the wast ...
Intel Capital Presentation
Intel Capital Presentation

... • Investment strategies complement successful teams ...
Earnings Release 1Q17
Earnings Release 1Q17

... We will also propose to revise our dividend policy beginning in 2017 by discontinuing the use of a scrip alternative at the option of shareholders and by proposing to pay a cash dividend at a similar level, on a per share basis, to recent years, subject to performance and to the decision of our Boar ...
Best Practice Clamp Management - Reduce your losses whilst
Best Practice Clamp Management - Reduce your losses whilst

... It’s essential to remove silage without disturbing the remaining silage in the clamp. Oxygen is the enemy of silage quality and the friend of the yeasts that start the heating process. When silage heats it’s the yeasts that are growing and consuming the energy, leaving less for your stock, so a shar ...
May 2016 EU Prospectus - Coca
May 2016 EU Prospectus - Coca

... complying with English law and the Prospectus Rules and the information disclosed may not be the same as that which would have been disclosed if the document had been prepared in accordance with the laws of jurisdictions outside of the United Kingdom (the ‘‘UK’’). It is the responsibility of any per ...
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Capital gains tax in Australia

Capital gains tax (CGT) in the context of the Australian taxation system applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most significant is transfers to beneficiaries on death, so that the CGT is not a quasi death duty.CGT operates by having net gains treated as taxable income in the tax year an asset is sold or otherwise disposed of. If an asset is held for at least 1 year then any gain is first discounted by 50% for individual taxpayers, or by 33.3% for superannuation funds. Capital losses can be offset against capital gains, and net capital losses in a tax year may be carried forward indefinitely. Capital losses cannot be offset against normal income.Personal use assets and collectables are treated as separate categories and losses on those are quarantined so they can only be applied against gains in the same category, not other gains. This works to stop taxpayers subsidising hobbies from their investment earnings.
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