9 consolidated and separate financial statements
International Accounting Standard 27 Consolidated and Separate Financial Statements doc
... prepares separate financial statements, those separate financial statements shall disclose: (a) the fact that the statements are separate financial statements and the reasons why those statements ... International Financial Reporting Standards A parent that elects in accordance with paragraph 10 not to present consolidated financial statements, and presents only separate financial statements, ... the consolidated financial statements for like transactions and events in similar circumstances, appropriate adjustments are made to its financial statements in preparing the consolidated financial...
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Indian Accounting Standard (Ind AS) 27 Consolidated and Separate Financial Statements potx
... (IAS) 27, Consolidated and Separate Financial Statements and SIC 12, Consolidation––Special Purpose Entities Paragraphs 8, 10 and 42 have been deleted and paragraphs 9, 11, 39 and 43 have been modified ... Appendix 1) 11 A parent presents separate financial statements in compliance with paragraphs 38– 43 Scope of Consolidated Financial Statements 12 Consolidated financial statements shall include all ... in the consolidated financial statements along with the reasons of not consolidating shall be disclosed 43 Appendix Comparison with IAS 27, Consolidated and Separate Financial Statements and SIC...
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WILLERFUNDS Rapport annuel et états financiers audités Annual report and audited financial statements au 31/12/10 at 31/12/10 pptx
... Willerequity Russia and Eastern Europe 85 - Willerequity Trade Winds 94 - Willerequity Italy 103 - Willer Absolute Return 112 Notes aux états financiers Notes to the financial statements 1 19 125 Informations ... the accompanying financial statements of WILLERFUNDS and of each of its sub-funds, which comprise the statement of net assets and the securities portfolio as at 31 December 2010, and the statement ... statement of operations and changes in net assets for the year then ended and a summary of significant accounting policies and other explanatory notes to the financial statements Board of Directors...
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Tài liệu AUDIT REPORT, CONSOLIDATED ANNUAL FINANCIAL STATEMENTS, AND CONSOLIDATED MANAGEMENT REPORT ALL FOR THE YEAR ENDED DECEMBER 31, 2011 pptx
... income and expenses OIBDA Telefónica Telefónica Spain Latin America 19, 703 22,7 09 19, 354 22,600 3 49 1 09 (9, 946) (13,668) 1,124 Total Group 56,731 56,731 301 (7 59) (9, 955) (5 59) (34,128) - 3 ,99 9 ( 194 ) ... 15,724 71 FIXED ASSETS 14,1 79 45,4 59 29, 3 29 TOTAL ALLOCATED ASSETS 23, 291 64 ,96 3 36, 199 5,322 1 29, 775 TOTAL ALLOCATED LIABILITIES 11,021 29, 093 10,333 47,644 98 , 091 Revised to present, for comparative ... in service 29, 143 1 ,95 6 (6,1 59) (97 ) 4,2 69 1,607 1,655 ( 69) 32,305 2,6 19 4,781 - (3) (4,370) 1 39 100 (7) 3,2 59 10 - - (5) - - - 227 1 39 - (16) (143) 18 - - 225 6,8 79 (6,1 59) (116) (2 49) 1,764 1,755...
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bien hoa sugar joint stock company and its subsidiary consolidated interim financial statements for the six month period ended 30 june 2012
... Treasury 9, 791 , 890 ,757 282, 893 ,786 ,99 4 59, 3 49, 838, 697 10,418,220,202 19, 883,815, 299 23, 294 ,183,054 9, 791 , 890 ,757 282, 893 ,786 ,99 4 59, 3 49, 838, 697 10,418,220,202 19, 883,815, 299 23, 294 ,183,054 9, 791 , 890 ,757 ... Authorised and issued share capital- Par value Ordinary shares 29, 997 ,580 299 ,97 5,800,000 29, 997 ,580 299 ,97 5,800,000 Shares in circulation Par value Ordinary shares 29, 997 ,580 299 ,97 5,800,000 29, 997 ,580 ... ended 3111212011 Number of shares VND 29, 997 ,580 299 ,97 5,800,000 299 ,97 5,800,000 18,531,620 185,316,200,000 11,465 ,96 0 29, 997 ,580 114,6 59, 600,000 29, 997 ,580 299 ,97 5,800,000 24 Dividends The General...
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fraud and errors in auditing financial statements
... standard: SAS 16 in 197 7, SAS 53 in 198 9, SAS 82 in 199 7 and most recently SAS 99 released in 2002 in stead of SAS 82 The International Standards on Auditing (ISA) No 240 in 199 4 was also replaced ... Co., 27 F.3d 1151 (6th Cir 199 4); In re NationsMart Corp Sec Litig., 130 F.3d 3 09 (8th Cir 199 7); Desai v Deutsche Bank Sec Ltd., 573 F.3d 93 1 (9th Cir 20 09) - Page 16 - and timesaving‖ to apply ... fraud and errors causing mistakes to financial statements To reduce risks of not discovering frauds which seriously affect financial statements and to give right opinions about financial statements, ...
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Standard Chartered Bank - Reference Number ZC18 Directors'''' Report and Financial Statements docx
... $million 39 (1 69) (42) 43 195 91 5 1,514 186 500 1,132 503 494 290 355 180 320 499 7 29 545 257 353 221 784 486 413 199 336 91 136 18 291 50 (1,170) Operating profit before impairment losses and taxation ... 32,724 18,131 14, 593 Loans and advances to banks 52,057 50,884 1,173 198 , 292 42,066 21 240,358 Loans and advances to customers (1,8 59) (28 4,8 29 6,688 3 29, 968 273 ,99 5 55 ,97 3 70 ,96 7 Investment securities ... 102, 199 39, 741 48,162 15 ,98 8 118,245 (57,381) 516,263 55,504 79, 634 28, 798 31,318 12,543 76,775 (38,718) 383,3 59 1,172 598 735 8,547 3.7 4.8 1.0 2.2 81 ,97 5 55,530 1,272 821 1, 099 1,885 96 5 1.6...
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Annual Reports and Financial Statements 2011 docx
... £m £m 90 6 2007 98 7 2008 891 20 09 121 718 695 2010 2011 126 89 2007 2008 89 20 09 2010 110 2011 Reed Elsevier Annual Reports and Financial Statements 2011 Overview Corporate responsibility 29 Business ... Businesses are on pages 46 and 47 and in note 18 to the Combined Financial Statements Term debt maturity profile $m 102% 99 % 98 % 93 % 92 1 1,015 95 0 620 594 551 500 286 2007 2008 20 09 2010 2011 2012 2013 ... Reports and Financial Statements 2011 Overview Financial review 39 Business review Financial review Governance 40 Chief Financial Officer’s report 48 Principal risks Financial statements and other...
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FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part1 docx
... salaries and benefits $ 174,250 30 ,97 5 Housing $ 427, 191 93 ,448 $ 1, 095 , 291 215,566 584 ,99 3 $ 27,212 5,062 39, 153 2,837 1 ,95 5 4 ,94 6 10,043 888 1,033 20 5,124 67,227 16 ,91 7 8,150 26,227 43, 594 1, 899 ... Services 2, 099 3,780 17,636 94 2,475 94 2,475.00 $ 300,535 300,535.00 $ 699 ,216 1,310,857 54,281 199 ,716 164,265 32,144 18,0 39 40,3 69 74,324 9, 685 7, 797 (760) 13,873 $ 1 ,94 2,226 699 ,216.00 This ... 1, 899 3,182 297 2,242 298 ,436 695 ,436 1 ,92 4, 590 11,757 Depreciation 520,6 39 930,718 Total expenses before depreciation 205,225 22,007 199 ,716 57,885 12, 390 7 ,93 4 9, 196 20,687 6, 898 3,582 (1,077)...
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FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part2 pdf
... depreciation Property and equipment, net $ 2 59, 416 213,581 96 ,97 4 53,045 52,642 33,253 708 ,91 1 (453,030) $ 255,881 20 09 $ 2 59, 416 213,581 96 ,97 4 53,045 52,642 33,253 708 ,91 1 (411,040) $ 297 ,871 Depreciation ... 01 191 0 20100213 LA-10-35 A72 A 19 20100010 NC-10A-31 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 14.Unknown Unknown 10/1/ 09- 6/30/11 69, 612 ... June 30, 2010 and 20 09 was $41 ,99 0 and $48,001, respectively Depreciation expense for equipment under capital leases for the years ended June 30, 2010 and 20 09 totaled $2,708 and $9, 408 respectively...
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FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part3 docx
... 44,316 9, 0 69 40,635 72,000 64,523 44,316 9, 0 69 40,635 230,543 230,543 30,000 7/1/ 09- 6/30/10 3/1/ 09- 2/28/10 3/1/ 09- 2/28/11 9/ 1/08-8/31/ 09 9/1/ 09- 8/31/10 107,165 62,000 49, 728 83,1 89 55,000 79, 593 ... 1,075, 891 N/A N/A N/A N/A N/A 107,165 62,000 49, 728 83,1 89 55,000 79, 593 34,676 72,000 113,073 105,645 46,410 46,410 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 7/1/ 09- 6/30/10 ... Upfront Services Office of Women's Policy 184 ,96 8 $ 184 ,96 8 107,167 62,000 49, 728 83,1 89 55,000 79, 593 40,708 SH0 29 17622 743 09 74507 75035 N/A N/A 7/1/ 09- 6/30/10 TOTAL NON-FEDERAL ASSISTANCE TOTAL...
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Accountants’ Report and Financial Statements June 30, 2007_part1 docx
... Changes in Net Assets Revenues $ 41,502,5 19 $ 37, 692 ,844 Expenses 35,023,053 33,703, 592 6,4 79, 466 3 ,98 9,252 95 ,91 4, 194 91 ,92 4 ,94 2 $ 102, 393 ,660 $ 95 ,91 4, 194 Change in net assets Net Assets, Beginning ... 57,006,838 57,736,4 69 $ 43 ,98 6, 594 54,267,407 Total assets 114,743,307 98 ,254,001 Current liabilities Long-term liabilities 3,038,7 49 9,310, 898 2,161,610 178, 197 12,3 49, 647 2,3 39, 807 56,604 ,90 5 45,788,755 ... Library’s basic financial statements The Library’s basic financial statements include: (1) government-wide financial statements, (2) fund financial statements, and (3) notes to the financial statements...
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Accountants’ Report and Financial Statements June 30, 2007_part2 doc
... 110,712, 298 6,458,031 8,587,107 278,747 196 ,94 6 — 263, 293 71,238 (98 ,013,6 69) 241,436 47,175,560 2,873,050 4,218, 797 8,672,628 4 79, 2 09 1,6 49, 702 $ 54,267,407 $10,801,5 39 Decreases $ Transfers 438,045 ... 30, 2007 Useful Life $ 29, 487,766 35 years 117,170,3 29 10 years 8,865,854 5-10 years 196 ,94 6 5-7 years 316,126 years (104,602, 698 ) 51,434,323 4 79, 2 09 5,822 ,93 7 $ 57,736,4 69 17 ... investments and maturities: Maturities in Years Fair Value 1-5 $46,087,338 2, 497 ,5 49 1,321,574 $33,860,872 2, 497 ,5 49 1,321,574 $12,226,466 — — $ — — — $ — — — $ 49, 906,461 Type U.S agency and instrumentality...
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Accountants’ Report and Financial Statements June 30, 2007_part3 potx
... $ 37 ,96 5,025 $ 4,080,588 $ 15,080,872 1,133,777 1 ,97 2,5 39 1,867,138 53,7 09 8,167 4,6 59 $ 15, 098 ,070 1,236, 394 2,165,314 2, 193 ,054 72,4 19 8,167 10,000 $ (17, 198 ) (102,617) ( 192 ,775) (325 ,91 6) ... (2,3 49) 1,685 (98 ,403) (117,620) 3,888,268 4,337,500 (4 49, 232) $ Bond Issuance 39, 056,147 $ $ 41 ,98 7,026 $ (2 ,93 0,8 79) — $ 9, 984,016 9, 984,016 This is trial version www.adultpdf.com 21 Consolidated ... 845,000 880,000 91 0,000 94 0,000 97 5,000 5,450,000 $ 10,000,000 Interest $ Total 376,345 345 ,90 3 313343 2 796 73 244 893 644,503 $ 1,221,345 1,225 ,90 3 1,223,343 1,2 19, 673 1,2 19, 893 6, 094 ,503 $ 2,204,660...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part1 potx
... year 199 5 was due and repaid as of September 30, 199 6, and the remaining half was due and repaid at the end of fiscal year 199 7 Likewise, of the $8 million waived in fiscal 199 6, half was due and ... waived during fiscal years 199 5 and 199 6 For fiscal years 199 5 and 199 6, the District will have to repay temporarily waived amounts of approximately $2.2 million and $8 million, respectively.8 ... (GAO/AIMD -97 -14R, November 4, 199 6) and Status of Information Needed to Complete Financial Audit of the District of Columbia’s Dedicated Highway Fund for Fiscal Year 199 6 (GAO/AIMD -97 -73R, April 3, 199 7)...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part2 docx
... tax revenue for September 199 6 totaling $2.5 million was received in October 199 6 and the District incorrectly recorded it in fiscal year 199 7 instead of fiscal year 199 6 Fuel tax receipts received ... revenue assumptions and estimates from 199 8 through 2001 (provided by transmittal dated September 3, 199 7), and gasoline consumption statistics for each month from 198 1 through 199 6, they did not ... B-278524 • • • Objectives, Scope, and Methodology were reported for December 199 5 and 199 6, and 13,443,221 for August 198 0 and 198 1 In addition, the District stated that they assumed a 10 percent decline...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part3 ppt
... September 4, 199 7 This is trial version www.adultpdf.com Page 23 GAO/AIMD -98 -30 D.C Highway Trust Fund Financial Statements Balance Sheet This is trial version www.adultpdf.com Page 24 GAO/AIMD -98 -30 ... Fund Financial Statements Statement of Revenues, Expenditures, and Change in Fund Balance This is trial version www.adultpdf.com Page 25 GAO/AIMD -98 -30 D.C Highway Trust Fund Financial Statements ... the Financial Statements This is trial version www.adultpdf.com Page 26 GAO/AIMD -98 -30 D.C Highway Trust Fund Financial Statements This is trial version www.adultpdf.com Page 27 GAO/AIMD -98 -30...
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Report to Congressional Committees and Subcommittees FINANCIAL AUDIT District of Columbia Highway Trust Fund’s 1996 Financial Statements_part4 docx
... service and not from the District (91 3 796 ) This is trial version www.adultpdf.com Page 33 GAO/AIMD -98 -30 D.C Highway Trust Fund Ordering Information The first copy of each GAO report and testimony ... 20, 199 7 GAO Comments The report has been modified to include the $1.7 million of construction engineering cost overruns that the District stated it received from FHWA during fiscal year 199 7 The ... modified to reflect the District’s statement that the remaining $90 0,000 will be submitted for reimbursement from FHWA in fiscal year 199 8 The report has been modified to clarify that the certified...
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