Sentences with phrase «many balance sheet items»

This time, they collected Tier 1 capital - equivalent * numbers, as well as other balance sheet items, across 17 countries since the 19th century.

Quality investors argue the usage of non-current balance sheet items, or the loss of effectiveness in investing on changes in analyst estimates.

The financial regulatory system operates de facto on a national basis monitoring major financial institutions operating within the national territory, deciding on detailed rules and interpretations governing inter alia the definition of riskiness of assets, the computation of capital, on and off balance sheet items and so on; it also in principle takes a view of the systemic risks which may arise within the national financial system.

The cost of running the canal runs about $ 87 million annually for operations and debt — a balance sheet item the Thruway Authority could do without.

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.

Since the mid-1980s, when a number of cranks argued that the balance sheet of the US needed to be laid bare, including off balance sheet items like Social Security and Medicare, there came a statutory requirement that there would be a Financial Report of the US Government.

Since the mid-1980s, when a number of cranks argued that the balance sheet of the US needed to be laid bare, including off balance sheet items like Social Security and Medicare, there came a statut...

(Please ignore the treatment of goodwill, advertising, R&D, you get the idea though...) To soften the blow on the income statement, changes in the value of many balance sheet items don't get run through net income, but through accumulated other comprehensive income, so that income can reflect sustainable earnings power, in theory.

So the conclusion seems to be for each company book value must be calculated to account for off balance sheet items (capitalize operating leases, bring SPE's on sheet) and remove goodwill that can't be sold off separately.

They are thinking of it as a balance sheet item, but many have not yet considered that it needs to become an income statement item upon retirement.

From the case of Fuxing, one of the apparent measures is based on the opportunistic shifting or deferring of operating expenses out of the income statement to boost profits artificially — often into the balance sheet items.

A balance sheet item.

A balance sheet item that represents the excess of the company's assets over its liabilities and shows shareholder's interest in the company.

Let's tot this up with the other key Balance Sheet items, plus the secondary listing cash raised.

I like the business model and understand the basic business, but am not yet well versed with reading and deciphering balance sheet items and insurance industry specific metrics - although I'm getting there

Note I'll only comment on balance sheet items (& Scenarios) where my value adjustment (s) exceed EUR 5 million.

It levels the playing field when dealing with institutional defendants where a negative cost award is simply a balance sheet item not bankruptcy.

An extensive review of the sales records, reconciling them to purchases and stock, analysing work in progress and long term contracts, modelling customer purchasing patterns, and an analytical review of debtors and creditors, showed that the directors had fraudulently inflated sales by recording sales before goods despatched, hid increases in debtors in fixed assets and other balance sheet items, and had double counted invoices and proformas relating to the same sales.

Not exact matches

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.

One of the biggest line items on a New York entrepreneur's balance sheet is office space.

«Since the purchase price was heavily tied to asset value, we needed to focus on the accuracy of balance - sheet items such as inventory and accounts receivable,» Nasberg says.

Line items that can be found in the income statement vary much more than on the balance sheet.

The Fed could mitigate the effect of that on the money supply by selling items on its balance sheet, which at this point is large enough to support this approach for quite a while.

In such cases, minority interest shows as either a liability or an equity item on the consolidated balance sheet, and the income, or loss, owed to the minority owners.

Fundamental analysis examines balance sheets, earnings, assets, and other items associated with a business.

The off - balance - sheet items in this measure cover all direct contractual exposures to credit risk â $ «including letters of credit and guarantees, transaction - related contingencies, trade - related contingencies, and sale and repurchase agreements.

Companies are not required to include this item in liabilities on the balance sheet.

The American regulatory system, with the British system not far behind, allowed major investment banks to move to very high levels of leverage; if off balance - sheet items were correctly assessed and if dubious accounting practices corrected, the leverage levels were higher still.

For example, the line item «Cash» on the balance sheet has a very specific meaning: It's the cash the company has, either in the bank or under its mattress.

The balance sheet in our example had a really big line item called «other assets».

The Capital Asset Note is quite simply an elaboration of the capital asset line item from the balance sheet.

They're all really the same calculation but for different items on the balance sheet.

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

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Now, technically, a negative liability to the Treasury would mean that the Treasury owes the Fed money, which would be, well, a fraudulent claim, and certainly not a budget item approved by Congress, but we've established in recent quarters that nobody cares about misleading balance sheets, Constitutional prerogative, or the rule of law as long as speculators can get a rally going, so I'll leave it at that.

Many items on the balance sheet are tradable, and prices often move materially before the items are used or sold.

Few items on the balance sheet were traded, or would have prices that would adjust materially before they would be used or sold.

What an item means on the balance sheet of one company may be considerably different than the value at another company.

But the FED's balance sheet show items the FED has purchased with money it has created.

In essence, these firms sell at a price that allows the investor to pay nothing for the fixed assets (any buildings, machinery, land, etc.) and any goodwill items that appear on the balance sheet.

Net operating accruals measures the total amount of asset accrual items on the balance sheet, net of debt and equity.

In consolidated financial statements (i) the item in the balance sheet of the parent company representing that portion of the assets of a consolidated subsidiary considered as accruing to the shares of the subsidiary not owned by the parent; and (ii) the item deducted in the earnings statement of the parent and representing that portion of the subsidiary's earnings considered as accruing to the subsidiary's shares not owned by the parent.

Remember, once all B shares convert to A shares, this P&L (and balance sheet) item will disappear.

Other items in the Reserves that I can identify include balance sheet liabilities.

Again, there's no easy way to do this — I'll work my way down through each balance sheet line item (with specific comments), then summarise with actual & pro-forma balance sheet tables below (you may want to print them out first):

However, I have been having some difficulty reconciling the changes in working capital items as per the balance sheet with that stated in the cash flow statement.

The unprecedented collapse in interest rates has meant net financial derivative liabilities has evolved into a significant item on many balance sheets.

Rather than do it that way, I asked about the two least certain items on their balance sheet — their loss reserves, and the value of their assets.

But you might also get a line item on your balance sheet that's tough to erase.