pro forma financial information

... Set appropriate targets for compensation plans 14 - Steps in Financial Forecasting  Forecast sales  Project the assets needed to support sales  Project internally generated funds  Project ... $1,071.0 $1,250.0 14 - 30 Equation AFN = $184.5 vs Pro Forma AFN = $187.2 Why are they different?  Equation method assumes a constant profit margin  Pro forma method is more flexible More important, ... sooner: Decreases spontaneous liabilities, increases AFN 14 - 12 Projecting Pro Forma Statements with the Percent of Sales Method  Project sales based on forecasted growth rate in sales  Forecast...

Ngày tải lên: 06/04/2015, 19:41

... this market information feed The feedback loop taps into representative market prospects for information and the company responds by fine tuning its offering to assure maximum price performance ... targeted Building a prototype and getting it into the hands of a customer yields real-world, specific, and actionable information The use of a prototype also uncovers key information about the ... viability and profitability Each value event represents the passage from a development phase into operational capability Proof of product: You have built your product and proved it in the field Proof...

Ngày tải lên: 07/03/2014, 18:20

... – Financial Information Kit Control & audit visits “Keep and maintain exhaustive and appropriate financial documentation about the project” Projects funded by the EU may be checked and/or financially ... generate a surplus of revenue (profit) for the The organisation What can go wrong?  Providing financial information based on incomplete annual accounts  description of profit in operating grants ... Culture Executive Agency – Financial Information Kit No-profit “All grants are limited to the amount necessary to balance the project’s revenue and expenditure” The no-profit principle applies...

Ngày tải lên: 15/03/2014, 20:20

... the information to the affiliates of the financial institution from • whom it received the information; or • Disclose the information to its own affiliates, who are limited in their use of information ... obtained about a consumer in connection with providing a • financial product or service “Publicly Available Information is: Any information that a financial institution has a reasonable basis ... nonpublic personal information that the financial institution collects, for example: • information obtained from the consumer information obtained from the consumer’ transactions with a s • financial...

Ngày tải lên: 23/03/2014, 02:20

... _ 35 Eraring Energy _ FINANCIAL INFORMATION The following consolidated financial information is for Eraring Energy and its controlled entities Controlled ... little water in its electricity production processes, whereas some of its competitors, who use fresh water for cooling, had to curtail production during the drought This provided Eraring Power Station ... on electricity derivatives at year end OTHER INFORMATION Major Project Expenditure Work continues on the Eraring Power Station capacity upgrade The project will increase the nominal capacity of...

Ngày tải lên: 18/06/2014, 20:20

... Strategy’ announced in September 2009 PERFORMANCE INFORMATION EnergyAustralia provided the following information regarding its performance Operational Performance A prime objective of EnergyAustralia ... unexpected problem during sub-station maintenance To provide greater protection to electricity supply, the Energy Legislation Amendment (Infrastructure Protection) Act 2009 was introduced to protect ... policy position on its ‘Energy Reform Strategy’ announced in September 2009 PERFORMANCE INFORMATION Operational Performance Country Energy is committed to delivering a safe and reliable supply...

Ngày tải lên: 18/06/2014, 20:20

... position on its ‘Energy Reform Strategy’ announced in September 2009 PERFORMANCE INFORMATION Operational Performance Statistics provided by Integral show: Year ended 30 June Target 2009 Customer satisfaction ... audit of TransGrid’s financial report for the year ended 30 June 2009 resulted in an unqualified Independent Auditor’s Report PERFORMANCE INFORMATION TransGrid is responsible for providing accessible, ... Integral Energy Australia FINANCIAL INFORMATION Abridged Income Statement Year ended 30 June 2009 $’000 2008 $’000 1,998,374 1,848,121 PROFIT BEFORE BORROWING COSTS, DEPRECIATION,...

Ngày tải lên: 18/06/2014, 20:20

... _ TransGrid FINANCIAL INFORMATION Abridged Income Statement Year ended 30 June 2009 $’000 2008 $’000 TOTAL REVENUE 652,797 572,987 PROFIT BEFORE BORROWING COSTS, DEPRECIATION ... 105,072 152,884 434,430 101,882 141,996 PROFIT BEFORE TAX Income tax equivalent expense 217,421 67,130 190,552 58,165 PROFIT AFTER TAX 150,291 132,387 Dividend provided 120,233 105,910 Revenue included ... Assets and the completion of major capital projects in 2008-09 Total liabilities increased due to additional borrowings of $457 million to fund capital projects This is trial version www.adultpdf.com...

Ngày tải lên: 18/06/2014, 20:20

... The Treasury formalise its oversight of the Group While a formal agreement has not proceeded a closer relationship was established between the Group and The Treasury FINANCIAL INFORMATION Abridged ... following commentary relates to the consolidated entity OTHER INFORMATION Oversight and Delays in Financial Reporting Delays in finalising the financial reports for 2008 were mainly due to the Group’s ... of the former Pacific Power and has no role in undertaking new business activities For further information on the Corporation, refer to www.pacificpower.net.au CONTROLLED ENTITIES The following...

Ngày tải lên: 18/06/2014, 20:20

... Finance, Minister for Vol 2009 Financial Counselling Trust Fund Vol 2008 Financial Reports Not Received by Statutory Date (as at May 2009) Vol 2009 Financial Reports Received but Audit ... 2009 Macquarie University Professorial Superannuation Scheme Vol 2009 Macquarie University Property Investment Company No Pty Limited Vol 2009 Macquarie University Property Investment Company ... 2009 Primary Industries, Minister for 63 Probiotic Health Pty Limited Vol 2009 Protective Commissioner – Common Fund, Office of the Vol 2009 Protective Commissioner and Public Guardian,...

Ngày tải lên: 18/06/2014, 20:20

... twelve months after the year end, the projected unit credit method The projected unit credit Financial Information Employee benefits – Defined benefit plans profit sharing, variable and deferred ... +2.2 152 153 257.indd 153 07.04.2011 14:32:35 Financial Information Information by reportable segment Europe North America 2010 2009 Annual cement production capacity 50.0 Sales of cement 26.2 ... future events They are disclosed in the notes to the financial statements Financial instruments Information about accounting for derivative financial instruments and hedging activities is included...

Ngày tải lên: 28/07/2014, 20:31

... twelve months after the year end, the projected unit credit method The projected unit credit Financial Information Employee benefits – Defined benefit plans profit sharing, variable and deferred ... +2.2 152 153 257.indd 153 07.04.2011 14:32:35 Financial Information Information by reportable segment Europe North America 2010 2009 Annual cement production capacity 50.0 Sales of cement 26.2 ... future events They are disclosed in the notes to the financial statements Financial instruments Information about accounting for derivative financial instruments and hedging activities is included...

Ngày tải lên: 28/07/2014, 20:31

... 81,498 86,713 (1) 2,256 2,477 942 140 Financial Information Information by product line Cement1 2009 2008 12,608 14,883 Statement of income, statement of financial position and statement of cash ... 0.86 0.91 –5.5 0.93 0.73 +27.4 138 Financial Information Information by reportable segment Europe North America Latin America 2009 2008 2009 2008 2009 2008 Annual production capacity cement 49.4 ... of the production process, the program will also focus on improving the plant’ s environmental sustainability by reducing the level of emissions Investments in rationalizing and improving processes...

Ngày tải lên: 29/07/2014, 12:38

... a renewal process spanning average term of the financial liabilities 90 Financial Information Net financial debt The other important financial ratios were also affected owing Net financial debt ... estimated 102 Financial Information Financial risk management Interest is recognized on a time proportion basis that reflects Financial risk factors – General risk management approach the effective ... 50 (11) (11) (36) (2,245) 4,605 33 42 29 (29) (11) (1) 6,910 (10) (50) 110 Financial Information Segment information Information by region Europe North America Latin America 2005 2004 2005 2004...

Ngày tải lên: 30/07/2014, 21:38

... 1.2: Financial Information for Management (Continued) Financial Information for Management (Continued) (iii) methods for recording relevant information (iv)sources of information and recording/processing ... www.ptc-global.com PAGE Financial Information for Management (Continued) STUDY SESSIONS Information for Management (a) Distinguish between ‘data’ and information (b) Describe the sources of information (c) ... costs from given information the process (e) Distinguish between by-products and joint products (f) Value by-products and joint products at the point of separation (g) Prepare process accounts...

Ngày tải lên: 06/08/2014, 10:20

... of financial information with higher quality In fact, this quality of governance depends largely on the information system of the company Financial information must be reliable and able to provide ... quality of financial information disclosed by firms and the integrity of financial information Based on these arguments, our hypothesis is as follows: H3 : the relationship between financial information ... governance system and the quality of financial reporting 2.1 Financial information Quality Several definitions of the financial information quality were provided by previous studies This diversity...

Ngày tải lên: 06/01/2015, 19:47

... Discipline on project selection and expropriation by managers (governance role of financial accounting information) Reduction in information asymmetries among investors Financial accounting information ... posit three channels through which financial accounting information improves economic performance, as illustrated in the exhibit.6 First, financial accounting information of firms and their competitors ... we expect financial accounting information to enhance economic performance is its governance role The identification of investment Three Channels through Which Financial Accounting Information...

Ngày tải lên: 17/02/2014, 09:20

... complete expenditure information to effectively manage project or program costs, and contracts should be written to require that information 15 Recommendation Our interim report provided recommendations ... on how to help improve the GoI’s financial management information Because IFMIS development and implementation had ceased and SIGIR previously provided recommendations for improving the system, ... needs accurate and complete expenditure information to effectively manage project or program costs, and contracts should be written to require that information Management Comments and Audit Response...

Ngày tải lên: 18/02/2014, 04:20

... reports should include information on the government stock of financial assets together with information on gross debt; this stock information should be supplemented with information on “other flows,” ... possibility of improved collection and sharing of information on linkages between individual financial institutions, including through supervisory college arrangements and the information exchange ... information 16 As the recommended improvements to data sources and categories are implemented, statistical experts to seek to compile distributional information (such as ranges and quartile information) ...

Ngày tải lên: 06/03/2014, 19:20

... concentration of financial activity in large financial institutions The need is primarily for information on G-SIFIs exposures and funding behaviors 29 Further, for some economies, improving information ... to compile distributional information (such as ranges and quartile information) alongside aggregate figures, wherever this is relevant The IAG is encouraged to promote production and dissemination ... possibility of improved collection and sharing of information on linkages between individual financial institutions, including through supervisory college arrangements and the information exchange...

Ngày tải lên: 06/03/2014, 19:20