Corporate Actions_doc swift coordination_2015_Online
... a proposal by the issuer or a third party without convening a meeting. For example, consent to change the terms of a bond. INTR: Interest payment distributed to holders of an interest bearing asset. NOOF: if qualifier is CAEV for NOOF Offers that are not supervised or regulated by an official entity ...
... a proposal by the issuer or a third party without convening a meeting. For example, consent to change the terms of a bond. INTR: Interest payment distributed to holders of an interest bearing asset. NOOF: if qualifier is CAEV for NOOF Offers that are not supervised or regulated by an official entity ...
ASIC Market Integrity Rules - Federal Register of Legislation
... (1) Subject to Rule 1.2.3, ASIC may relieve any person or class of persons from the obligation to comply with a provision of these Rules, either generally or in a particular case or category, and either unconditionally or subject to such conditions as ASIC thinks fit. (2) If any conditions on a waiv ...
... (1) Subject to Rule 1.2.3, ASIC may relieve any person or class of persons from the obligation to comply with a provision of these Rules, either generally or in a particular case or category, and either unconditionally or subject to such conditions as ASIC thinks fit. (2) If any conditions on a waiv ...
Financial Accounting and Accounting Standards
... Compute earnings per share in a complex capital structure. ...
... Compute earnings per share in a complex capital structure. ...
ASIC Market Integrity Rules (Securities Markets – Capital) 2017
... (1) If for the purposes of these Rules in respect of conduct engaged in by a person, it is necessary to establish the state of mind of the person, it is sufficient to show that an officer, Employee, or other agent of the person, being an officer, Employee, or other agent by whom the conduct was enga ...
... (1) If for the purposes of these Rules in respect of conduct engaged in by a person, it is necessary to establish the state of mind of the person, it is sufficient to show that an officer, Employee, or other agent of the person, being an officer, Employee, or other agent by whom the conduct was enga ...
The Tax Treatment of Contingent Options
... at annual intervals. Premiums payable before 1935 would reduce the amount of the purchase price due under the option, while premiums payable after 1934 would not reduce the purchase price. The option holder was not obligated to continue to pay the premiums, but it could not recover premiums already ...
... at annual intervals. Premiums payable before 1935 would reduce the amount of the purchase price due under the option, while premiums payable after 1934 would not reduce the purchase price. The option holder was not obligated to continue to pay the premiums, but it could not recover premiums already ...
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... Standard setters are still not in agreement on a number of key issues: - IFRS requires consolidation of controlled PE investments - IFRS permits additional macro cash flow hedging possibilities - IFRS is less stringent in the forming of restructuring/onerous lease ...
... Standard setters are still not in agreement on a number of key issues: - IFRS requires consolidation of controlled PE investments - IFRS permits additional macro cash flow hedging possibilities - IFRS is less stringent in the forming of restructuring/onerous lease ...
ACCOUNTING FOR FINANCIAL INSTRUMENTS
... (a) trade accounts receivable and payable; (b) notes receivable and payable; (c) loans receivable and payable; and (d) bonds receivable and payable. In each case, one party’s contractual right to receive (or obligation to pay) cash is matched by the other party’s corresponding obligation to pay (or ...
... (a) trade accounts receivable and payable; (b) notes receivable and payable; (c) loans receivable and payable; and (d) bonds receivable and payable. In each case, one party’s contractual right to receive (or obligation to pay) cash is matched by the other party’s corresponding obligation to pay (or ...
Superannuation splitting frequently asked questions [PDF 497KB]
... What happens if either the member spouse or the non-member spouse dies and there is a payment split agreement or order in place? ......................................................... 37 What if I want to actually split my spouse's superannuation interest and get a new superannuation interest for ...
... What happens if either the member spouse or the non-member spouse dies and there is a payment split agreement or order in place? ......................................................... 37 What if I want to actually split my spouse's superannuation interest and get a new superannuation interest for ...
Superannuation splitting laws – frequently asked questions
... What happens if either the member spouse or the non-member spouse dies and there is a payment split agreement or order in place? ......................................................... 37 What if I want to actually split my spouse's superannuation interest and get a new superannuation interest for ...
... What happens if either the member spouse or the non-member spouse dies and there is a payment split agreement or order in place? ......................................................... 37 What if I want to actually split my spouse's superannuation interest and get a new superannuation interest for ...
Prudential Standard CPS 226 Margining and risk mitigation for non
... repurchase agreements, reverse repurchase agreements, and securities lending and borrowing transactions where the value of the transactions depends on the market valuation of securities and the transactions are typically subject to margin agreements; (x) ...
... repurchase agreements, reverse repurchase agreements, and securities lending and borrowing transactions where the value of the transactions depends on the market valuation of securities and the transactions are typically subject to margin agreements; (x) ...
Leases - Endunamoo School Of Accounting
... A specific asset is subject to a lease if the fulfilment of the arrangement is dependent on the use of such asset However, if the supplier (the party conveying the right to use the asset) has the right and ability to provide goods or services using other assets not specified in the arrangement, then ...
... A specific asset is subject to a lease if the fulfilment of the arrangement is dependent on the use of such asset However, if the supplier (the party conveying the right to use the asset) has the right and ability to provide goods or services using other assets not specified in the arrangement, then ...
Tax Treatment of Derivatives
... holds corporate stock and certain offsetting positions. See generally section 1092(c)(4) and the discussion following Case Study (4) below. Section 1092(d)(1) and the regulations thereunder. To determine whether property is “actively traded”, the regulations set forth a number of factors that a taxp ...
... holds corporate stock and certain offsetting positions. See generally section 1092(c)(4) and the discussion following Case Study (4) below. Section 1092(d)(1) and the regulations thereunder. To determine whether property is “actively traded”, the regulations set forth a number of factors that a taxp ...
Prudential Standard CPS 226 Margining and risk mitigation for non
... (ii) net gains and losses on transactions, including the value of any collateral, terminated and closed out under the netting agreement so that the parties to the agreement would have either a claim to receive or an obligation to pay only the net sum of the close-out values of individual transaction ...
... (ii) net gains and losses on transactions, including the value of any collateral, terminated and closed out under the netting agreement so that the parties to the agreement would have either a claim to receive or an obligation to pay only the net sum of the close-out values of individual transaction ...
Margin and capital requirements for options, futures contracts and
... a) Short call – long underlying (or convertible) combination Where, in the case of equity or equity participation unit options, a call option is carried short in an approved participant's account and the account is also long an equivalent position in the underlying interest or in the case of equity ...
... a) Short call – long underlying (or convertible) combination Where, in the case of equity or equity participation unit options, a call option is carried short in an approved participant's account and the account is also long an equivalent position in the underlying interest or in the case of equity ...
Options on Futures: The Exercise and Assignment
... Pin risk: Suppose the option series is about to expire out of the money, but that it looks likely that the daily settlement price of the underlying futures contract will be very close to the option strike price. In this circumstance some long position holders may elect to exercise, despite the optio ...
... Pin risk: Suppose the option series is about to expire out of the money, but that it looks likely that the daily settlement price of the underlying futures contract will be very close to the option strike price. In this circumstance some long position holders may elect to exercise, despite the optio ...
What is Arbitrage? - Palladium Capital Advisors
... This strategy involves the purchase of odd-lot asset-backed securities. Institutions purchase new issues in full-lot allocations, then reduce them over time by amortizing the assets. Odd lots trade at a discount to full lots because of a lack of institutional appeal, and thus present profit opportun ...
... This strategy involves the purchase of odd-lot asset-backed securities. Institutions purchase new issues in full-lot allocations, then reduce them over time by amortizing the assets. Odd lots trade at a discount to full lots because of a lack of institutional appeal, and thus present profit opportun ...
An Empirical Analysis of Counterparty Risk in CDS Prices
... event that a bond issued by a corporation or sovereign entity defaults. In the event of default, the protection seller (CDS writer) pays a certain amount to the protection buyer (CDS holder). CDS contracts can be settled either in cash or in a physical settlement and the default payment is designed ...
... event that a bond issued by a corporation or sovereign entity defaults. In the event of default, the protection seller (CDS writer) pays a certain amount to the protection buyer (CDS holder). CDS contracts can be settled either in cash or in a physical settlement and the default payment is designed ...
Guidance Note on the Calculation of Capital Requirement for Market
... pertaining to interest rate-related instruments and equities in the trading book and foreign exchange risk and commodity risk throughout the bank for estimating capital requirement for market risk. The capital requirement, takes into account both on- and off‐balance sheet positions that are subject ...
... pertaining to interest rate-related instruments and equities in the trading book and foreign exchange risk and commodity risk throughout the bank for estimating capital requirement for market risk. The capital requirement, takes into account both on- and off‐balance sheet positions that are subject ...
INSURANCE CODE TITLE 4. REGULATION OF SOLVENCY
... subject to this section, an insurer may invest the insurer's funds in excess of minimum capital and surplus in a foreign commonwealth, territory, or possession of the United States or a foreign country other than Canada, or invest in debt obligations and investments within a foreign commonwealth, te ...
... subject to this section, an insurer may invest the insurer's funds in excess of minimum capital and surplus in a foreign commonwealth, territory, or possession of the United States or a foreign country other than Canada, or invest in debt obligations and investments within a foreign commonwealth, te ...
new jersey turnpike authority interest rate swap management plan
... iii. Collateral shall be deposited with a third party trustee, or as mutually agreed upon between the Authority and each counterparty. iv. A list of acceptable securities that may be posted as collateral and the valuation of such collateral will be determined and mutually agreed upon during negotiat ...
... iii. Collateral shall be deposited with a third party trustee, or as mutually agreed upon between the Authority and each counterparty. iv. A list of acceptable securities that may be posted as collateral and the valuation of such collateral will be determined and mutually agreed upon during negotiat ...
form s-3 registration statement - Investor Relations
... CareTrust REIT, Inc. files annual, quarterly and current reports, proxy statements and other information with the SEC. The public may read and copy the information we file with the SEC at the SEC’s Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. The public may obtain information ...
... CareTrust REIT, Inc. files annual, quarterly and current reports, proxy statements and other information with the SEC. The public may read and copy the information we file with the SEC at the SEC’s Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. The public may obtain information ...
Derivatives and Risk Management Made Simple
... a publicly available price source. For example, under an equity swap the amount that is paid or received will be the difference between the equity price at the start and end date of the contract. Swaptions: These are non-standard contracts giving the owner the right but not the obligation to enter i ...
... a publicly available price source. For example, under an equity swap the amount that is paid or received will be the difference between the equity price at the start and end date of the contract. Swaptions: These are non-standard contracts giving the owner the right but not the obligation to enter i ...
Title – Times New Roman 28pt, Line spacing 28pt Title 2 – Times
... the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should i ...
... the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should i ...
1 Re: Comments in Response to the Consultative Document
... settlement ensures that, at all times, the bank has either the security or the cash associated with buying or selling that security. 3. Certain notional cash pooling arrangements are treated as a single unit of account for accounting purposes across the accounting standards. Under such circumstances ...
... settlement ensures that, at all times, the bank has either the security or the cash associated with buying or selling that security. 3. Certain notional cash pooling arrangements are treated as a single unit of account for accounting purposes across the accounting standards. Under such circumstances ...
Institutional Investors in Corporate Loans
... banks, revolving credit, and in some cases, some additional forms of debt. In order to properly identify the demand elasticities, I employ two empirical strategies. First, I examine time series patterns of corporate bond and syndicated loan issuance and estimate the elasticity of issuance with respe ...
... banks, revolving credit, and in some cases, some additional forms of debt. In order to properly identify the demand elasticities, I employ two empirical strategies. First, I examine time series patterns of corporate bond and syndicated loan issuance and estimate the elasticity of issuance with respe ...