[PDF] Top 20 Golden Queen Mining Co. Ltd. Consolidated Financial Statements December 31, (US Dollars)

... We assess the carrying cost of our mineral properties for impairment whenever information or circumstances indicate the potential for impairment. Such evaluations compare estimated future net cash flows with our carrying ... See full document

... ended 31 December 2013, the Group purchased from a related party 20% shares of a company which owns various real estate ...ended 31 December 2013, a loan previously issued to another related ... See full document

... of financial position. The marked-to-market loss for the year ended December 31, 2014 was $11,788 (year ended December 31, 2013, $7,335 gain) with a corresponding movement in ...at ... See full document

... include mining properties, plant and equipment and allocated goodwill, are determined on an annual basis and circumstances result in impairment ...at December 31, 2013, the Company determined there ... See full document

... subsidiary Golden Star (Wassa) Limited closed an additional $25 million secured Medium Term Loan Facility ("Ecobank Loan II") with Ecobank Ghana ...certain financial covenants from the end of ...At ... See full document

... Unconditional promises to give cash and other assets to the System are reported at fair value at the date the promise is received. Conditional promises to give and indications of intentions to give are reported at fair ... See full document

... Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k. and the key certified auditor conducting audit confirm that they are authorized to carry out audits and meet the requirements of Article 56 of the Act on ... See full document

... Trade notes and accounts receivable which are operating receivables are exposed to consumer credit risk. Therefore, the Companies manage due dates and balance for each customer, and make efforts to early recognize ... See full document

... the consolidated financial statements and the financial statements of DSV A/S for the financial year 1 January to 31 December 2009, which comprise a summary of ... See full document

... . IFRIC 14, ‘IAS 19 – The limit on a defined benefit asset, minimum funding requirements and their interaction’ (effective from 1 January 2008). IFRIC 14 provides guid- ance on assessing the limit in IAS 19 on the amount ... See full document

... PREMERA, along with the Blue Cross Blue Shield Association (BCBSA) and the majority of all of the other Blue Plans, has been named as a defendant in multiple suits that make up the In re Blue Cross Blue Shield Antitrust ... See full document

... Company’s consolidated statement of financial position comprises the present value of the defined benefit obligations less the fair value of plan ... See full document

... use financial leverage through the use of debt, which have debt service ...and financial, competitive, business and other factors, many of which are beyond its ... See full document

... the financial statements but before those statements are issued), the opinions or views of legal advisers, experience on similar cases and any decision of the Group's management as to how it will ... See full document

... COMPANY INFORMATION VALUATION CRITERIA CONVERSION OF ITEMS IN FOREIGN CURRENCY TANGIBLE ASSETS INTANGIBLE ASSETS EQUITY INVESTMENTS IN SUBSIDIARIES AND ASSOCIATED COMPANIES EQUITY INVEST[r] ... See full document

... The revised standard includes a number of amendments that range from fundamental changes to simple clarifications and re-wording. The more significant changes include the following: for defined benefit plans, the ability ... See full document

... the consolidated financial statements, management believes the amounts recorded are ...at 31 December 2013 to reflect this ...at 31 December 2013, between net cash flows ... See full document

... the consolidated fi nancial statements requires the Directors to make judgements, estimates and assumptions that aff ect the application of policies and reported amounts of assets and liabilities, income and ... See full document

... 39 Financial Instruments: Recognition and Measurement or, when applicable, the cost on initial recognition of an investment in an associate or a jointly controlled ... See full document

... a financial instrument or other contract within the scope of IAS 39 with all three of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial ... See full document