Sentences with phrase «balance sheet records»

A separate balance sheet records the transactions in the lightning network which then gets stored within the individual payment channel.

Not exact matches

Underlying market conditions, such as rising earnings estimates, strong corporate balance sheets and record profit margins, remain favorable, he said.

Elford points out that Secure Energy has a track record of «substantial» growth on an absolute and per - share basis; it has a relatively clean balance sheet and it's in an industry with high barriers to entry.

A Bank of America Merrill Lynch note out Tuesday said that according to its global equity fund manager survey, equity investors are asking companies to strengthen their balance sheets after «recent record volumes of re-leveraging transactions.»

Several of Canada's biggest lenders have indicated they expect to record a write down to reduce the value of deferred tax assets already held on company balance sheets as a result of tax changes under U.S. President Donald Trump, but expect a lift to earnings in the long term.

One of the line entries on your balance, intangible assets are probably one of the hardest items to put an actual value to and are only recorded on the balance sheet if purchased and are ignored if internally generated.

The best way to prevent payroll fraud is to reconcile all balance sheet accounts and payroll records monthly or, at the very least, quarterly.

It also doesn't hurt that American corporations have record - breaking stockpiles of cash on their balance sheets.

The following may be true of a potential takeover: • the company has fewer than 50 million shares outstanding; • management is dominated by persons near retirement age; • management's record on innovations and improving returns has been poor; • the company owns assets whose market values are potentially higher than those shown on the balance sheet; • outside investors have been steadily buying the stock.

Companies that have used these methods record DTLs on their balance sheets to account for the higher taxes they expect to pay in the future.

Last week, the Financial Accounting Standards Board (FASB) voted to update standards on operating lease accounting that would force companies to record as much as $ 2 trillion worth of lease obligations on their balance sheets.

In contrast, operating leases accounting requires no record of debt or the value of the leased asset on a company's balance sheet.

Bellwether only invests in high quality, compelling opportunities with companies that have strong balance sheets, proven sustainable earnings growth and a track record of regularly increasing their dividend or distribution.

Discipline refers to the rigorous quantitative and qualitative methodologies used in the identification and selection of companies that have: better than average relative valuations; a track record of dividend growth and a sustainable payout level; and balance sheet strength.

As of September 30, 2014, this amount is also recorded as a long term liability in our consolidated balance sheet.

Because the restricted shares are accounted for as options, the Notes are not recorded in the accompanying consolidated balance sheets, the shares are excluded in the totals for common stock outstanding as of April 30, 2012 and 2013 and December 31, 2013, and compensation cost is recognized over the requisite service period with an offsetting credit to additional paid - in capital.

At Franklin Resources, Inc. (operating as Franklin Templeton Investments), our track record of fiscal responsibility includes conservative balance sheet management practices, substantial liquid cash and investments, and access to additional liquidity.

The solid financial global track record of Fiduciary Trust and that of our parent company, Franklin Templeton Investments, includes conservative balance sheet management practices and over $ 742.8 billion in combined assets under management.

These liabilities are recorded on the balance sheet.

BlackBerry's ability to manage inventory and asset risk; BlackBerry's reliance on suppliers of functional components for its products and risks relating to its supply chain; BlackBerry's ability to obtain rights to use software or components supplied by third parties; BlackBerry's ability to successfully maintain and enhance its brand; risks related to government regulations, including regulations relating to encryption technology; BlackBerry's ability to continue to adapt to recent board and management changes and headcount reductions; reliance on strategic alliances with third - party network infrastructure developers, software platform vendors and service platform vendors; BlackBerry's reliance on third - party manufacturers; potential defects and vulnerabilities in BlackBerry's products; risks related to litigation, including litigation claims arising from BlackBerry's practice of providing forward - looking guidance; potential charges relating to the impairment of intangible assets recorded on BlackBerry's balance sheet; risks as a result of actions of activist shareholders; government regulation of wireless spectrum and radio frequencies; risks related to economic and geopolitical conditions; risks associated with acquisitions; foreign exchange risks; and difficulties in forecasting BlackBerry's financial results given the rapid technological changes, evolving industry standards, intense competition and short product life cycles that characterize the wireless communications industry, and the company's previously disclosed review of strategic alternatives.

Many factors could cause BlackBerry's actual results, performance or achievements to differ materially from those expressed or implied by the forward - looking statements, including, without limitation: BlackBerry's ability to enhance its current products and services, or develop new products and services in a timely manner or at competitive prices, including risks related to new product introductions; risks related to BlackBerry's ability to mitigate the impact of the anticipated decline in BlackBerry's infrastructure access fees on its consolidated revenue by developing an integrated services and software offering; intense competition, rapid change and significant strategic alliances within BlackBerry's industry; BlackBerry's reliance on carrier partners and distributors; risks associated with BlackBerry's foreign operations, including risks related to recent political and economic developments in Venezuela and the impact of foreign currency restrictions; risks relating to network disruptions and other business interruptions, including costs, potential liabilities, lost revenues and reputational damage associated with service interruptions; risks related to BlackBerry's ability to implement and to realize the anticipated benefits of its CORE program; BlackBerry's ability to maintain or increase its cash balance; security risks; BlackBerry's ability to attract and retain key personnel; risks related to intellectual property rights; BlackBerry's ability to expand and manage BlackBerry ® World ™; risks related to the collection, storage, transmission, use and disclosure of confidential and personal information; BlackBerry's ability to manage inventory and asset risk; BlackBerry's reliance on suppliers of functional components for its products and risks relating to its supply chain; BlackBerry's ability to obtain rights to use software or components supplied by third parties; BlackBerry's ability to successfully maintain and enhance its brand; risks related to government regulations, including regulations relating to encryption technology; BlackBerry's ability to continue to adapt to recent board and management changes and headcount reductions; reliance on strategic alliances with third - party network infrastructure developers, software platform vendors and service platform vendors; BlackBerry's reliance on third - party manufacturers; potential defects and vulnerabilities in BlackBerry's products; risks related to litigation, including litigation claims arising from BlackBerry's practice of providing forward - looking guidance; potential charges relating to the impairment of intangible assets recorded on BlackBerry's balance sheet; risks as a result of actions of activist shareholders; government regulation of wireless spectrum and radio frequencies; risks related to economic and geopolitical conditions; risks associated with acquisitions; foreign exchange risks; and difficulties in forecasting BlackBerry's financial results given the rapid technological changes, evolving industry standards, intense competition and short product life cycles that characterize the wireless communications industry.

While we have strengthened our balance sheet, prioritized efficient capital allocation and taken a disciplined approach to costs, we have continued to invest in a broad set of institutionally focused businesses that have a track record of providing higher returns than many other businesses within financial services.

Upon closing of this offering, we will record $ million as an increase to the liabilities due to existing owners under certain of the TRAs, see «Notes to Unaudited Pro Forma Consolidated Balance Sheets,» and in the future we may record additional amounts as additional liabilities due to existing owners under the five TRAs, such amounts collectively representing our estimate of our requirement to pay approximately 85 % of the estimated realizable tax benefit resulting from (i) any existing tax attributes associated with interests in Desert Newco, LLC acquired in the Reorganization Transactions and the exchanges described above, the benefit of which is allocable to us as a result of the same, (ii) the increase in the tax basis of tangible and intangible assets of Desert Newco, LLC resulting from the exchanges as described above and (iii) certain other tax benefits related to entering into the TRAs, including tax benefits related to imputed interest and tax benefits attributable to payments under the

Both amendments are effective and will be applied prospectively by the company on January 1, 2010... Under these accounting standards, the company will record the underlying mortgage loans in these single - family PC trusts and some of its Structured Transactions on its balance sheet.

From a fiscal perspective, providing loans to Bombardier allows Ottawa to offer assistance without hurting the fiscal balance, as they would be recorded on the balance sheet as an asset.

But give credit where credit's due — Woodside was the only large oil & gas company in Australia to record a profit in 2015 and continues to operate with a strong balance sheet and sufficient buffer at a break - even point of US$ 28.40 a barrel.

To the extent that the first chart above (SPX futures) reflects a combination of Central Bank money printing and investors going «all - in» on stocks (record low cash levels), IF the Central Banks simply stop printing money and do not shrink their balance sheets, who will be left to buy stocks when the selling begins?

They failed to take credit or make the case for the economic upturn, and how their policies have much to do with lower unemployment (5.8 %), significant debt reduction, healthy corporate balance sheets, greater financial stability (Dodds - Frank), record stock market numbers, as well as reducing the gap between high earners and the middle class through Obamacare and reducing the Bush tax cuts.

Additionally, investors looking to invest in this space should seek out companies with a long track record and a healthy balance sheet that would be capable of weathering a sustained period of above - average catastrophe claims.

When combined with the industry's lowest payout ratio and one of the strongest balance sheets (ensuring plentiful access to low cost debt growth capital), STORE's dividend appears to be on very solid ground, even despite its rather limited dividend track record.

When the standard becomes effective, an asset called a «Right of Use Asset» will be calculated and recorded on the company's balance sheet along with a liability referred to as «Lease Liability.»

We've saddled ourselves with an unambitious, balance sheet oriented, taciturn businessman who has a really poor track record in every sport he's set his hand to.

«We still have that balance of wanting to expand on our attacking football and to be creating chances and scoring, but never forgetting we have to get our clean - sheet record back on track.

The club was both able and willing to pay so much more for a Neymar than any other athlete in recorded human history, and that makes it seem like they're operating on a financial plane where concepts like «budgets» and «balance sheets» don't matter.

Participants were given a fitness challenge score sheet to record the fitness feats achieved at the Easter Egg Roll and again in two weeks after practicing their balance, strength, flexibility, and cardio skills each day.

After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method

Meaning and Characteristics of Not - for - Profit Organisation Accounting Records of Not - for - Profit Organisations Receipt and Payment Account Income and Expenditure Account Balance Sheet Some Peculiar Items Income and Expenditure Account based on Trial Balance Incidental Trading Activity

In summary, the distinction in accounting treatment under IAS 17 is that for an operating lease, the customer lessee records only expenses, not a balance sheet item.

For a finance lease, it records both expenses and the asset on its balance sheet.

10) Are you concerned that the Fed's balance sheet is a record 16 - 17 % of US GDP?

A consumer lender must have at least $ 50,000 in working capital on its balance sheet, and financial records must be audited on an annual basis after a license is granted.

WBA has a better than average balance sheet and a solid profitability & growth record.

Andrew Roberts, the bank's credit chief, said both global trade and loans are contracting, a nasty cocktail for corporate balance sheets and equity earnings, and uncharted waters given that debt ratios have reached record highs.

Businesses have strict regulations for the selling and purchasing of discount bonds; they must keep detailed expense records of the discount bonds bought and sold on a balance sheet.

Whenever a bank accepts a deposit from you, whether in a checking account, savings account, certificate of deposit (CD), or otherwise, the bank records the deposit as a liability on its balance sheet.

Book value refers to the accounting standard of recording an asset's value at its historical cost on the balance sheet.

These are companies with long track records of earnings per share growth well over 10 % annually, steady management, entrenched moats and other competitive advantages, moderate or conservatively financed balance sheets, and current execution that suggests more wealth will be minted for shareholders in the year ahead.

This is done by amortizing the debt, which involves calculating the interest and principal portions of the debt separately, allowing for the recording of interest expense and the making of adjustments to the debt's carrying value on the balance sheet.

Long - term debt is recorded on a company's balance sheet to reflect any lending agreements the company has entered into as the borrower, under which payments are due after the upcoming fiscal year.

Worse yet, record high leverage coupled with close - to - record low interest coverage indicate stress within corporate balance sheets.