Sentences with phrase «operating balance sheet items»

Not exact matches

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.

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.

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.

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

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.