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Trends in the European Investment Fund Industry in the Second Quarter of 2011 and Results for the First Half of 2011 potx
... (excl Ireland & Netherlands) of w hich guaranteed funds Total (incl Ireland & Netherlands) 36,733 in No in % (3) in No (1 No full data breakdo wn is available fo r Ireland and the Netherlands; (2) ... Balanced Money Market Other Funds Funds Funds Funds Funds (2) Q2 2011 YTD Q2 2011 YTD Q2 2011 YTD Q2 2011 Total YTD Q2 2011 YTD Q2 2011 YTD Austria 22 -63 -1,386 -1,719 143 20 90 -187 -271 -407 ... in 2010 This reduction reflects the change in investor confidence from a high level at the beginning of 2010 to lower levels in 2011, when a constant stream of events from the Arab uprisings and...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... Schafer • Accounting for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards and Financial Reporting Update ... control and assurance frameworks • Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client profile Enhanced audit standards and ... important? Report items in A-G Reports to Parliament • Report No for 2010 - Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... (Australian and New Zealand Institute of Insurance and Finance) This is trial version www.adultpdf.com Queensland Audit Office 2010- 11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ... Policy Documents (mandated under legislation) Financial Accountability Act 2009 Financial Accountability Regulation 2009 Financial and Performance Management Standard 2009 Subsidiary Policy Documents ... management policy – provides advice on accounting, commercial and governance matters – administers and maintains financial management legislation This is trial version www.adultpdf.com Queensland’s Legislative...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... Local Government Act 2009 (Effective July 2010) Local Government (Beneficial Enterprises and Business Activities) Regulation 2010 Australian Accounting Standards Guidance – Tropical Council Financial ... Plans and Reporting) Regulation 2010 Local Government (Operations) Regulation 2010 A guide to asset accounting in Local Government s Legislation administered by Department of Local Government and ... Queensland’s Accounting & Reporting Framework – Government Owned Corporations (GOCs) Financial Management Framework for Government Owned Corporations Corporations Act 2001 Australian Accounting Standards...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
... up after the Queensland floods and Cyclone Yasi • Some donated services, while useful, may not be central to the delivery of services • Case by case basis as to whether agency would purchase the ... recognised when they would be purchased if not donated and when their fair value can be measured reliably – Recognise services at fair value and as income and expenses (i.e bottom line neutral) This is ... 1004.26): – ONLY in event of an obligation arising to return all or part of the contribution • Need evidence that obligation has arisen (eg such as invoice from grantor demanding an amount to...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... during 2010/ 11 – DET recognises the full $2M as grant income for 2010/ 11 This is trial version www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2010 -2011) ... that has arisen as a result of a past event (para AASB 1004.26) Considered a separate event and transaction to the initial receipt of grant monies during 2010/ 11 This is trial version www.adultpdf.com ... expense and a liability (payable) – Advance grant payments (and transaction is conditional), • Recognise a prepayment (i.e asset) and amortisation (i.e expense) over grant period, as and when...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... physical assets Grants and other forms of assistance Operational impacts Financial statements and audit visits Potential impact on audit opinions Communication of issues and impacts This is trial ... Write-offs and repairs – At what stage are assets so damaged that they no longer represent assets? – Decisions made to repair or replace assets – Capital v maintenance – Replacement of parts and significant ... infrastructure assets This is trial version www.adultpdf.com Non-current physical assets • Useful lives and residual values – Annual assessment required under AASB 116 – Have remaining useful lives been...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
... appropriate understanding of the basis for any modified opinions – Consistency of opinions issued This is trial version www.adultpdf.com Communication of issues and impacts • Need for regular and timely ... Parliament – Inform This is trial version www.adultpdf.com Accounting and Auditing Standards Update Patrick Flemming Manager – Audit Policy and Quality This is trial version www.adultpdf.com Overview • ... policies and where documented • Mandatory emphasis of matter on basis of accounting This is trial version www.adultpdf.com Leases • Changes to AASB 117 for 2010- 11: – Default classification of land...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
... revised standard possibly around September • Issues paper on control in the not-for-profit public sector (phase 2) expected early 2011 with standard issued by December 2011 • Revised standard extending ... proposed – Extensive changes to current revenue and construction standards (AASB 118 and AASB 111) – Identify performance obligations within contracts and recognise revenue as each obligation is ... adoption Treasury finalising policy position This is trial version www.adultpdf.com Revenue • Future Developments (IASB ED /2010/ 6): – Standard expected to be released in 2011 – Retrospective application...
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Third quarter results 2011 and outlook 2011 holcim ltd switzerland
... -4.3% -181 -14.7% -435 -9.2% -916 -14.9% Q1 2010 Q2 2010 Q3 2010 Q4 2010 Q1 2011 Q2 2011 -854 -15.1% Q3 2011 15 2011 Holcim Ltd/Switzerland Results Q3 2011 Net sales Million CHF 15,774 Like-for-Like ... -13.3% -1,107 -6.7% 9M 2009 9M 2010 9M 2011 16 2011 Holcim Ltd/Switzerland Results Q3 2011 Net sales by region Million CHF 5664 2626 2449 5136 9M 2009 9M 2010 9M 2011 4691 2151 6020 5929 4538 ... 0.6% -37 -1.0% 9M 2010 -156 -4.4% 0.2% -458 -12.8% -605 -16.9% 9M 2011 19 2011 Holcim Ltd/Switzerland Results Q3 2011 Operating EBITDA by region Million CHF 9M 2009 9M 2010 9M 2011 1035 855 707...
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Results 2011 and outlook 2012 holcim ltd switzerland
... -9.2% -10.0% -916 -14.9% -854 -15.1% Q1 2010 Q2 2010 Q3 2010 Q4 2010 Q1 2011 Q2 2011 Q3 2011 Q4 2011 15 © 2012 Holcim Ltd/Switzerland Financial results 2011 Net sales Million CHF Like-for-Like ... Ltd/Switzerland Financial results 2011 Ready-mix concrete and asphalt – Sales volumes by region Million m3/t Total Ready-mix 2009 41.8 2010 45.9 2011 48.4 2010 /2011 * Total Asphalt 2009 11.0 2010 ... January 1, 2011 March 4, 2011 +/– Various smaller companies 10 © 2012 Holcim Ltd/Switzerland Financial results 2011 Cement – Sales volumes by region Million t Total Group 2009 131.9 2010 136.7 2011...
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third quarter results 2011 and outlook presentation of november 9 2011 holcim ltd switzerland the spoken word prevails
... -14.9% Q1 2010 Q2 2010 Q3 2010 Q4 2010 Q1 2011 Q2 2011 Q3 2011 15 ResultsQ3 2011 ©2011Holcim Ltd/Switzerland 15) The strong appreciation of the Swiss franc during the first half of 2011 continued ... -16.9% 9M 2010 9M 2011 19 ResultsQ3 2011 ©2011Holcim Ltd/Switzerland 19) Operating EBITDA decreased by 16.9 percent to just below billion Swiss francs Excluding the currency impact and change ... -159 -6.8% 9M 2010 1,753 -139 -6.4% -6 -0.3% -280 -12.8% -425 -19.5% 9M 2011 21 ©2011Holcim Ltd/Switzerland 10 Operating profit by region Million CHF ResultsQ3 2011 9M 2009 9M 2010 9M 2011 535 377...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 1 ppsx
... AutoCAD AutoCAD 2011 and AutoCAD LT 2011 Autodesk has released both AutoCAD 2011 and AutoCAD LT 2011 simultaneously Not surprisingly, they’re nearly identical in the way they look and work You can ... you can create custom commands built on existing ones and how you can retrieve and store locations and other data Chapter 28, “Customizing Toolbars, Menus, Linetypes, and Hatch Patterns,” shows ... keyboard shortcuts and command names in parentheses These command names provide continuity for readers accustomed to working at the Command prompt New Features of AutoCAD 2011 AutoCAD 2011 has refined...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 3 ppt
... Boundaries, and then select a window as you did in steps and Repeat the Last Command Remember that when no command is active, you can right-click the Command window and then select Recent Commands to ... slow the system to a crawl AutoCAD 2011 offers two tools that help make display and memory use more efficient when using Xrefs: the Xclip command and the Demand Load option in the Options dialog ... represents an island in the pattern area If you prefer, you can control how AutoCAD treats these island conditions and other situations by selecting options available in the Hatch Creation and Hatch...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 4 pps
... Editor, Dictionary, And Font File Names listing Click the plus sign next to this listing, and then click the plus sign next to the Font Mapping File listing to display the name and location of the ... also enter Find↵ at the Command prompt to open the Find And Replace dialog box and then enter the text you want in the Find What text box Figure 10.25 Using Find And Replace 621974c10.indd 339 ... and the Text Editor tab appears in the Ribbon You also see labels across the top and left side showing the row and column addresses Enter Number for the room number column at the far left, and...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 5 pps
... feet and inches and then transferred the result to the command line In that example, you had to switch back and forth between QuickCalc and the command line to create the response for the Command ... its size and shape The view in the viewport remains at the same scale and location while the viewport changes in size You can move and stretch viewports with no effect on the size and location ... command-line version of the Vports command (-vports) This command-line version offers some options that the standard Vports command doesn’t The following options are available with the command-line...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 7 ppt
... and even add landscaping and people to your models You also have control over the reflectance and transparency of objects, and you can add bitmap backgrounds to help set the mood AutoCAD LT 2011 ... Click the Set Location tool in the Sun & Location panel You’ll see a message asking you how you want to define the location Select the Enter The Location Values option The Geographic Location dialog ... below the map Locate and select San Francisco, CA in the Nearest City drop-down list and then click OK The Latitude and Longitude input boxes at upper left in the Geographic Location dialog box...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 8 pps
... magnitude handle and the expansion grip (see Figure 25.56) Figure 25.56 The magnitude handle and expansion grip Expansion grip Magnitude handle The Move gizmo gives you a bit more control over the location ... objects again and then press ↵ This time you’re selecting the objects to trim to You want to trim the top of the cylinder to the arc and the arc to the cylinder Finally, click the cylinder near ... 3D Mesh and Surface Modeling Using the Trim Tool Next try out the Trim tool: Click Surface Trim from the Surface tab’s Edit panel Click both the cylinder and the extruded arc surface, and then...
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MasteringAutoCAD 2011 and AutoCAD LT 2011 phần 9 docx
... you can find a location for your DWF file and also name it Select a name and location for the DWF file By default, AutoCAD uses the same name as the current file and the folder location of the ... CAD standards has always been difficult to resolve Standardizing layers, dimensions, and text can go a long way toward making file exchange more seamless between different trades, and standards ... lets you use the command while in another command Type $(getvar,cmdnames)↵ The word LINE appears in the status bar, indicating that the current command is the Line command Diesel can be useful...
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