with the approval of the general accounting plan through decree 530 1973 of 22 february 1973 spain embarked upon the modern day trend of accounting standardisation
... significant part of these patents are in the ICT sector 33 The great amount of ICT patents is because ofthe nature of these technologies and the ways they interact 34 Products in the ICT field often combine ... was the king ofthe Chinese State of Qin from 247 BC to 221 BC and then the first emperor of a unified China from 221 BC to 210 BC He was known for the unprecedented accomplishment of ending the ... promoting the development of ancient society Withthe advent ofthe Industrial Evolution in the early nineteenth century, the simple rule-like standards were far from meeting the ends ofthe burst of...
... ITC of ATP binding to GlnK The raw data were fitted with a three-site binding model for a PII trimer The upper panel shows the raw data in the form ofthe heat effect during the titration of 25 ... interaction in the presence of mm ATP On the other hand, 2-oxoglutarate did not influence the GlnK–TnrA interaction, either alone, in the absence of divalent metals, or in combination with ATP and ... arrow), which removed the GlnK bound to the His6-TnrA surface within a few seconds (B) Binding of GlnK to TnrA in the presence of different Mg2+ or Mn2+ concentrations with or without mM ATP and...
... Of ce ofthe Auditor General Business Plan 2013–2016 The Office The Office ofthe Auditor General serves the Legislative Assembly and the people of Alberta Our mandate ... productivity and cost Office ofthe Auditor General Business Plan 2013–2016 Office ofthe Auditor General Budget 2013–2014 OFFICE OFTHE AUDITOR GENERALOF ALBERTA BUDGET BY OBJECT (thousands of dollars) ... preconceived opinions The independence requirement is symbolized throughthe appointment ofthe Auditor General by the Legislative Assembly and our liaison withthe Assembly throughthe Standing Committee...
... treatment of patients with psoriasis improved the physical and psychological health of these patients to levels comparable with or greater than the physical and psychological health ofthegeneral ... considered the minimum important difference in thegeneral US population [7] There is extensive evidence demonstrating the reliability and validity ofthe SF-36 [4] in general populations The SF-36 ... items from the SF-36 Health Survey, with or items measuring each ofthe concepts included in the SF-36 SF-12 summary scores (PCS and MCS) are normed with a general population mean of 50 and standard...
... B.114881 Office of Management and Budget; the Secretary ofthe Treasury; the Chairman ofthe Board of Governors ofthe Federal Reserve System; the Acting Comptroller ofthe Currency; and the Chairmen ... United States GeneralAccounting Office Washington, D.C 20548 Comptroller Generalofthe United States B-114831 June 30, 1992 To the President ofthe Senate and the Speaker ofthe House of Representatives ... presents the results of our audit ofthe Bank Insurance Fund’ s financial statements for the years ended December 31,199l and 1990 The Bank Insurance Fund, the insurer of deposits for the banking...
... in which it is used make the integrity ofthe data it generates critical to the accuracy ofthe Fund’ financial statements and the s management ofthe Fund’ inventory of failed financial institution ... LAMIS Of these 45 files, (7 percent) had not been recorded at the time of our audit FDIC's Office ofthe Inspector General conducted an audit of LAMIS between September 199 and January 1992.7 The ... ratio within the maximum 15 year period allowed for in the FDIC Improvement Act FDIC estimates that, with an assessmentrate of 28 cents per $100 of domestic deposits, the probability ofthe Fund’...
... percent of Insured deposits Summary of Sfgnlflunl Accounting Policies Generel These financial statements pertain to the flnanclal position, results of operations and cash flows ofthe BIF These ... and for which the recelvershlp has been removed from the books ofthe BIF The Analysla of Changes In Allowance for Losses and Estimated Liabilities as of December 31 consisted ofthe fdlowing ... bllllon s lo 530 bllllon However, the FDIC cannot Incur any addltlonal obllgatlon for the BIF or the SAIF lf the emount ti obllgatlons In the respective Fund w0uk.l exceed the sum of: 1) Its cash...
... cost The farther Into the future prolactlons of bank solvency are made, the greater the uncertainty of which banks will fall and the magnitude ofthe lose associated with those fallures The accuracy ... aavlngspian with matching contrlbutlons The BIF pays the related employer-portlon ofthe coats The BIF’ allocated share of penslon benefits and savings plans expenses as of December 31 consisted of a the ... and the FDIC as receiver that provided for the mpwchan of claullled ameta by the recehrer These assets are owned by the recehrer but am manrged and IlquldMal by the acquirer with ovemlght from the...
... Chairman ofthe Board of Directors ofthe Federal Deposit Insurance Corporation; the Chairman ofthe Board of Governors ofthe Federal Reserve System; the Comptroller ofthe Currency; the Acting ... United States GeneralAccounting Office Washington, D.C 20548 Comptroller Generalofthe United States B-253861 June 24,1994 To the President ofthe Senate and the Speaker ofthe House of Representatives ... and Urban Affairs and the House Committee on Banking, Finance and Urban Affair-q the Secretary ofthe Treasury; the Director ofthe Office of Management and Budget; and other interested paxties...
... costs In the event of a deterioration in economic conditions, the marketability of these assets could be adversely affected, as could the ability ofthe responsible debtors to repay their outstanding ... arising out of audits of exit fees were properly recorded in thegeneral ledger Developed written procedures governing the processing of financial reporting adjustments The requirements of these procedures, ... judgment concerning the likelihood ofthe failure of troubled institutions, and the expected cost of those that fail, based on past resolution experience Both the realizable value of assets acquired...
... from the FDIC’ previous s policy of recognizing these costs in the year the benefits were provided (i.e., the cash basis) In 1992, the BIF provided theaccounting and administration of these ... behalf ofthe SAIF, the FRF and the Resolution Trust Corporation (RTC) In 1993, the FDIC established a plan administrator to provide theaccounting and administration of these benefits on behaIf of ... reserves in the insurance funds to I 25 percent of insured deposits Operatious ofthe BIF The primary purpose ofthe BIF is to: I) insure the deposits and protect the depositors of insured banks...
... markets The further into the Wure projections of bank solvency are made, the greatet the uncertainty of banks failing and the magnitude ofthe loss associated with those failures The accuracy of these ... that the receiver pay to the acquirer a specified percentage ofthe losses triggered by the charge-off of assets covered by the loss-sharing agreement terms The receiver absorbs the majority ofthe ... and the expected repayment, based uponthe estimated cash recoveries from the management and disposition ofthe assetsof the assisted or failed bank, net of all estimated liquidation costs As of...
... on behalf ofthe BIF, the SAIF, the FRF and the RTC The BIF has transferred the majority of its share of this longterm liability to theplan administrator, In 1992 the BIF provided theaccounting ... from these assetshecause of credit and other risks Additionally, a discount of this proportion would significantly increase the cost of bank resolutions to the FDIC Further, comparisons with other ... $25,723 (a) The net receivable excludea $491 thousand ofthe SAWS allocated share of maximum credit loss exposure frvm the resolution of Southeast Bank, N.A., Miami, FL There is no risk that the SAIF...
... for these expenses and the BIF provided theaccounting and administration of these postretirement benefits on behatf ofthe SAIF In 1993, the FDIC established a plan administrator to provide the ... administrator to provide theaccounting and administration of these benefits on behalf ofthe BIF, the SAIF, the FRF and the RTC The SAIF funded its 1993 expense directly to theplan administrator Maximum ... agreement withthe FSLIC uponthe failure of its predecessor, Frontier Federal Savings and ‘ Loan Association, in 1988 FSLIC obligations were assumed by the FRF uponthe enactment ofthe FIRREA...
... provide accounting and administration of these benefits program on behalf ofthe BIF, the SAIF, the FRF and the RTC The SAIF portion of this long-term liability has been transferred to theplan ... Financial s Operations ofthe FRF The primary purpose ofthe FRF is to liquidate the assets and contractual obligations ofthe now defunct FSLIC The FRF will complete the resolution of all thrifts that ... the total estimate of these losses to be the best measure of their fair value 17 Disclosure about Recent Financial Accounting Standards Board Proftouncelueuts The Financial Accounting Standards...
... these costs in the year the benefits were provided (i.e., the cash basis) In 1992, the FRF funded its yearly charge for these expenses and the BIF provided theaccounting and administration of ... of these postretirement benefits on behalf ofthe FRF In 1993, the FDIC established a pfan administrator to provide theaccounting and administration of t&e benefits on behalf ofthe BIF, the ... because of changing economic conditiorts affecting real estate assetsnow in the marketplace These factors could reduce the FRF’ actual recoveries uponthe sale of s these assetsfrom the level of recoveries...
... administration on behalf ofthe BIF, the SAIF, the FRF and the RTC The FRF portion of this long-term liability has been transferred to theplan administrator In 1992 the RIP provided theaccounting and ... profit from these assetsbecause of credit and other risks Additionally, a discount of this proportion would significantly increase the cost of bank resolutions to the FRF Further, comparisons with ... either the Civil Service Retirement System (CSRS) or the Federal Employee Retirement System (FERS) The CSRS is a defined benefit plan offset withthe Social Security System in certain cases Plan...
... reconciliations to verify the accuracy ofthe asset pool activity and balances, system and converting the servicer's accounting to the receivership basis of accounting, and record8 strengthening the cash receipt8 ... RESPONSE: of Finance (DOF) In the third quarter of 1993, FDIC's Division hired additional personnel to address the reconciliation of serviced asset pool (SAP) balances and the clearing of related ... to cure the acknowledged internal control weakneeaes at the FDIC contracted Specifically, DAS and WF servicer referred to in the report are working withthe servicer to devise a eyetem of reconciliations...