[PDF] Top 20 Notes to the Financial Statements

... Available-for-sale financial assets are those financial assets that are designated as available-for-sale or are not classified in any of the three preceding ...Available-for-sale financial assets are ... See full document

... consolidated financial statements in conformity with ...dated financial statements and accompanying ...tive financial instruments, other-than-temporary losses on marketable securities, ... See full document

... Ultimate responsibility for liquidity risk management rests with the board of directors, which has built an appropriate liquidity risk management framework for the management of the company’s short, medium and long term ... See full document

... its financial assets according to the purpose for which the assets were ...its financial assets at initial recognition and re-evaluates this designation at every reporting ...only financial assets ... See full document

... (i) Property, plant and equipment are stated at cost less accumulated depreciation and any impairment in value. The cost of an asset comprises its purchase price and any directly attributable costs of bringing the asset ... See full document

... the financial operation of the issue of securities performed on the international market, presented in the “Revenues from Other Securities" and the revenue originating from the Monetary Reserve denominated ... See full document

... The certificates of participation (COPs) of the SANCAL, a non-profit corporation, are secured by annual base rental lease payments payable primarily by the County General Fund for use of the facilities constructed or ... See full document

... Business combinations – Business combinations are ac- count ed for under the acquisition method. Siemens as the acquirer and the acquiree may have a relationship that existed before they contemplated the business ... See full document

... The financial results of the Corporation are impacted by changes in jet fuel prices as a result of the Corporation’s inherent dependence on energy for its ...with financial intermediaries for the purpose of ... See full document

... the financial statements, and the administration of Mutual Insurance Company Pension-Fennia for the financial year 1 January - 31 December ...The financial statements, which include the ... See full document

... of financial statements and used in decision ...whom. Notes to financial statements are intended to strengthen or clarify the items presented in the main parts of the financial ... See full document

... During the second quarter of 2014, Coface SA purchased the 0.26% outstanding interest in Compagnie Française d’Assurance pour le Commerce Extérieur that it did not already own, which was held by Natixis. Compagnie ... See full document

... On June 13, 2013 the Company reached an exclusive agreement with certain investment funds managed by Triton Partners to wholly transfer Abengoa's shareholding in Befesa Medio Ambiente, S.L.U. The agreed sale price was ... See full document

... The Company uses foreign currency forward contracts to hedge its risks associated with foreign currency fluctuations relating to highly probable forecast transactions. The Company designates such forward contracts in a ... See full document

... from financial institutions and the issuance of bonds and to conduct fund management through a conservative financial portfolio which limit exposure to ... See full document

... The financial impact of acquired businesses on individual segments will be affected by a number of variables, including operating performance, purchase accounting effects and expected ... See full document

... Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments are considered indicators that the ... See full document

... Consolidated Financial Statements is approximately $399 as at December 31, 2014 (December 31, 2013 - $394), which is the Corporation's maximum exposure to loss before taking into consideration the value of ... See full document

... Upon resolution and approval of the Board of Directors on 19th April, 2004, the Company acquired a total of 6,000 shares of common stock of ASCOT CO., LTD. (“ASCOT,” currently known as SBI Equal Credit Co., Ltd.) from ... See full document

... experiencing financial difficulty and we do not receive adequate compensation in the form of an effective interest rate that is at current market rates of interest given the risk characteristics of the loan or ... See full document