In the divorce process an actuary may be called upon to calculate
the current assets of marital property and project what the worth would be at some future date, the enduring period if equally split, or financial result of dividing current assets.
In addition, under the Bankruptcy and Insolvency Act «s «limited super-priority» provision, the employee's unpaid wage claim is put ahead of secured creditors over
the current assets of the bankrupt employer's estate.
The BIA gives unpaid employees a limited super-priority against
the current assets of the employer, for an amount up to $ 2000 (ss 81.3 & 81.4 BIA).
The balance sheet looks terrible with
current assets of $ 25M versus total liabilities of $ 346M.
Their assets have salvage value that isn't in
the current assets of $ 25M... it is over $ 100M according to the MD&A.
They are based on a percentage of the value of
the current assets of the business.
This analysis does not even take into account the value of Aviat's long - term assets of $ 61 million, or $ 1.02 per share, which, when added to net
current assets of $ 3.35 per share, equates to tangible book value of $ 4.37 per share.
Graham loved «net - nets ``, stocks trading substantially less than
the current assets of the company minus all its liabilities.
Current ratio, also known as liquidity ratio and working capital ratio, shows the proportion of
current assets of a business in relation to its current liabilities.
Alpholio ™ identified only 18 active ETFs, each with
current assets of at least $ 100M (generally considered a minimum for a long - term viability of a fund), listed here in the descending order of assets:
The net
current assets of an academy trust are one area that trustees should be monitoring to give them comfort that the trust is in a sound financial position.
The accounts were prepared on a going concern basis and also outlined there had been an excess of current liabilities over
current assets of $ 14.8 million.
The year in the balance sheet for manufacturing service and retailing operation shows total
current assets of $ 28.6 billion, of which cash and equivalents are $ 6.8 billion.
Company ABC has
current assets of $ 500,000 and current liabilities of $ 350,000.
Not exact matches
Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability
of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost
of accommodating, announced increases in the build rates
of certain aircraft; 6) the effect on aircraft demand and build rates
of changing customer preferences for business aircraft, including the effect
of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result
of global economic uncertainty or otherwise; 8) the effect
of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution
of key milestones such as the receipt
of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation
of our announced acquisition
of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability
of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk
of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production
of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts
of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak
of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan
assets and the impact
of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition
of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect
of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect
of changes in tax law, such as the effect
of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations
of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect
of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability
of raw materials and purchased components; 23) our ability to recruit and retain a critical mass
of highly - skilled employees and our relationships with the unions representing many
of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment
of interest on, and principal
of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness
of any interest rate hedging programs; 28) the effectiveness
of our internal control over financial reporting; 29) the outcome or impact
of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition
of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result
of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks
of doing business internationally, including fluctuations in foreign
current exchange rates, impositions
of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.
I am on the lookout for the CBOE, CME and even NASDAQ and New York Stock Exchange to shift from the
current method
of asset tracking to one based in blockchain, the technology behind Bitcoin and other digital currencies.
Investors simply need to adjust to the
current environment rather than ditch their equity portfolios amid geopolitical concerns and fears
of a market correction, a U.S.
asset manager told CNBC Wednesday.
Under its
current asset - buying and lending tool, the BOJ limits the duration
of government bonds it buys to three years because it wants to push down the cost
of borrowing for companies, many
of whom work in three - year investment cycles.
The difference between the two approaches is a subtle one in that the central bank's
current policy tool - a 101 trillion yen ($ 1 trillion) program
of asset buying and lending - also expands the BOJ's balance sheet, which at a third
of GDP is a bigger proportion
of the economy compared with those
of the U.S. and European Union's central banks.
Discussing the
current state
of the markets with David Katz, Matrix
Asset Advisors; Jim Cahn, Wealth Enhancement Group; Peter Costa, Empire Executions; and CNBC's Rick Santelli.
Besides listing obvious information such as revenues and
assets, Weiss also evaluates the riskiness
of various types
of insurer investments, then draws conclusions about the insurer's
current level
of financial strength as well as its ability to withstand a severe recession.
Patrick Chovanec
of Silvercrest
Asset Management says concerns around issues such as inflation and trade tensions have «eclipsed» the good news around the
current market performance.
Current franchisee criteria include at least $ 500,000 in liquid
assets, a net worth
of at least $ 1 million and $ 50,000 for the initial franchise fee and $ 40,000 for each additional location.
Discussing the
current state
of the markets with Scott Colyer, Advisors
Asset Management; Stephen Guilfoyle, TheStreet.com; and CNBC's Rick Santelli.
Principal documents that should be submitted by the entrepreneur who hopes to start a new business include: resume (and resumes
of any other key people involved in the proposed enterprise);
current financial statement
of all personal
assets and liabilities; summary
of collateral; proposed operating plan; and statement detailing revenue projections.
«The opportunity for Toys is difficult given the amount
of leverage it had when it entered bankruptcy, as well as its
current operating trends,» said George Schultze, distressed specialist and head
of Schultze
Asset Management.
In March, Goldilocks filed a lawsuit with the Singapore High Court against the commodities trader and some
of its former and
current senior executives, alleging the company inflated its
assets, Reuters reported.
But Moonves said there's one thing he's sure
of in this
current deal - making environment: «Content
assets are incredibly valuable.»
Constellation's Mexican - produced beers, which it acquired in a side deal after InBev bought the international
assets of Mexican brewer Grupo Modelo for $ 20.1 billion in 2013, are selling well and stealing market share in the U.S. Beer net sales at Constellation jumped 13 % for the first six months
of the
current fiscal year, while the company's wine and spirits unit — which includes Svedka vodka and Robert Mondavi wine — posted flat sales over the same period.
Examine your
current assets and draft budgets for several scenarios, such as extended periods
of unemployment, part - time employment and landing your dream job.
Subtracting the company's
current liabilities from these
current assets shows how much working capital (your firm's truest measure
of liquidity) is on hand and its ability to pay for decisions in the short - term.
That's why Kaplan suggests that business owners looking for appreciation beyond the growing value
of their companies speak to an investment advisor about assembling a portfolio composed
of a combination
of equities, real estate and hard
assets and generating
current income through bonds and dividend - paying stocks.
When an employee takes a government job that requires divesting
of assets in order to prevent conflicts
of interest — as the role
of Treasury Secretary certainly would, and did for the
current holder
of that office, Steven Mnuchin — J.P. Morgan's policy fast - tracks the vesting
of the employee's stock awards.
Following the financial crisis, I argued that regulators should look into whether or not the mutual fund rules and
current accounting rules were appropriately structured given the growing presence
of firms like Berkshire Hathaway (BRKA), which get a pass from daily net
asset value calculations and other requirements.
A major
asset swap in the German energy sector lifted Europe stocks Monday, as two behemoths
of the industry restructured their firms to adjust to the
current political climate.
If
current activists view online support as an
asset, rather than with resentment because it is different from «traditional» methods, they can mobilize vast numbers
of people.
Following BallPark's fill - in - the - blanks format, he plugged in Muckler's anticipated ROI, the company's fixed costs, and such variables as sales, profits, cost
of new
assets, and value
of current assets.
In a closely - watched keynote speech at a banking conference in Frankfurt, Draghi dropped his clearest hint yet that the ECB will expand its program
of asset purchases, which depresses interest rates by injecting money into the financial system, and may also push its official deposit rate even further into negative territory, from its
current record low
of -0.20 %.
For Fortune «s annual investment roundtable in our
current issue, I talked to Russ Koesterich
of Blackrock, Henry Ellenbogen
of T. Rowe Price, Sarah Ketterer
of Causeway Capital, Rajiv Jain
of Vontobel
Asset Management, and Mario Gabelli
of Gabelli
Asset Management about what they expect for the next year.
Executives who made that blunder
of an acquisition are gone, and
current CEO Laurenco Goncalves has sold off those
assets, focused operations around its iron ore mines in the U.S. and Australia, and trimmed Cliffs net debt load to a manageable $ 1.35 billion.
However, at nearly 63 times
current earnings - a whopping p / e ratio, to be sure - even if the firm were to grow its profit to the level
of Berkshire - $ 8.5 billion - it would still lack the liquid
assets and marketable securities the house that Warren Buffett built has, and it would not have a diversified income stream, making it far more vulnerable to changes in the competitive landscape; a major concern when you contemplate that Google operates in an industry where dramatic shifts consumer behavior can happen overnight.
This approach isn't as efficient as Amazon's giant fulfillment centers filled with robots, but Best Buy's plan used its
current assets, turning its network
of stores into an advantage.
Also included in this portion
of your cash flow analysis should be non-cash expenses such as depreciation, adjustments made for losses or gains, and changes in all
of your
current assets and liabilities.
Debt leveraging inflates property prices, creating (6) hopes for capital gains, prompting buyers to take on even more debt in the speculative hope that rising
asset prices will more than cover the added interest, which is paid out
of capital gains, not out
of current income.
If Chinese investment is on the whole productive, and the value
of assets is growing as fast as the value
of debt, then we can assume that
current growth rates are not driven mainly by excessive debt and that Chinese growth is sustainable without the need to bring down investment growth.
Cash Flow Return on Invested Capital (CFROIC) is defined as consolidated cash flow from operating activities minus capital expenditures, the difference
of which is divided by the difference between total
assets and non-interest bearing
current liabilities.
Long - term debt should be less than 40 %
of total capital, and the
current ratio (
current assets divided by
current liabilities) should exceed 2.0.
Whether through direct connections that the Edison Awards facilitates to these audiences, or as a part
of educational
assets developed by Edison Universe, award winners are encouraged to give back to
current and future innovators through storytelling, mentorship programs, direct teaching and communication in a variety
of media.
To calculate working capital, a company would deduct the value
of its
current liabilities from its
current assets.
Another disturbing feature
of the
current picture is the widespread use
of «extraordinary» items to charge off bad investments, excessive inventory, worthless receivables and other
assets that were supposedly being accumulated for the benefit
of shareholders.