Accounting exposure

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  • The reporting entity concept was adopted by the accounting profession in June 1992 in an attempt to reduce the reporting requirements imposed on certain entities by the application of Accounting Standards. Under this concept, “reporting entities” are required to prepare a financial report in compliance with all Accounting Standards and Urgent Issues Group Consensus Views (referred to as general purpose financial reports (GPFRs)).

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  • The second edition of the New CFO Financial Leadership Manual is designed to give the Chief Financial Officer (CFO) a complete overview of his or her place in the corporation, and to provide strategies for how to handle strategic decisions related to a variety of financial, tax, and information technology issues. Some of the questions that Chapters 1 through 4 answer include: What should I do during my first days on the job? What are my specific responsibilities? How do I reduce my foreign currency exposure? How do I increase the company’s return on assets?...

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  • Practitioners of the theory of constraints (TOC) have been waiting for this book for a long time. Many of you reading this now have had substantial exposure to TOC and perhaps even experience with it. Those who have not will benefit by knowing a little background. TOC, as a management approach, has been around for almost two decades, and its creator, Eliyahu M. Goldratt, has been applying the basic principles even longer than that.

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  • 438 Planning and Forecasting A Foreign Currency Hedge Suppose an American electronics manufacturer has just delivered a large shipment of finished products to a customer in France. The French buyer has agreed to pay 1 million French francs in exactly 30 days. The manufacturer is worried that the French franc may be devalued relative to the American dollar during that interval. If the franc is devalued, the dollar value of the promised payment will fall and the American manufacturer will suffer losses.

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  • It usually looks at cash flow during the hold period of the investment plus the cash flow resulting from the ultimate disposition of the investment property. In these respects it is different from and more sophisticated than Tool Kit #2 Direct Capitalization, which usually limits its focus to annual net incomes without taking into account cash flow, appreciation in value, paying down of mortgages, or ultimate cash flow on disposition.

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  • Because of its large size, it is important to account for the net position in interest-rate derivatives when measuring exposure. The key difficulty in measuring the exposure in interest-rate derivatives is that banks do not report the sign of their position — whether they represent bets on interest rate increases (e.g., pay-fixed swaps) or decreases (e.g., pay-floating swaps.

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  • The data on profitability start with an important finding: earning profits does not imply being a “for-profit” bank. Most microfinance institutions in our sample that have total revenues exceeding total costs in fact have “non-profit” status. They are earning profits in an accounting sense, but as non-profits they cannot distribute those profits to investors.

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  • Retail banking in the Philippines is still nascent, with consumer loans accounting for only about 10% of total bank lending and less than 5% of GDP. That said, the consumption-driven nature of the economy creates strong demand for consumer loans, with personal expenditure making up 77% of GDP (Fitch Ratings (2006)). In response, the banks have recently focused aggressively on retail lending, which is experiencing growth rates of more than 10% per annum (albeit starting from a low base).

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  • Deposits - Policies may be “bound”, or formally agreed to, before all the details are worked out. This can result in a “binder” premium, or initial deposit. Policies can also be sold for which the pricing exposure is not initially known, also requiring an initial deposit premium until an estimate of the ultimate premium can be obtained. (Deposit premiums are sometimes used for reinsurance treaties where the final premium is a function of the subject business during the treaty effective period.

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  • Audits – In those cases where the pricing exposure is not known at contract inception, audits may be used to determine the actual final exposure. These audits can occur during the policy term or at the end of the policy term, depending on the pricing exposure base characteristics. For example, a policy whose final premium is based on the insured’s sales (e.g., a commercial liability policy for a retail store) or payroll (e.g., a workers’ compensation policy) during the policy period will require an audit after the policy has expired to determine the final premium.

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  • A procedure was designed to assess individual exposure to NO2 as a marker of outdoor air pollution considering both spatial and temporal variations on exposure. Ambi- ent NO2 concentrations for 93 sampling points covering the study area were obtained using radial symmetry pas- sive samplers (Radiello®, Fondazione Salvatore Maugeri, Padua/Italy) which remained exposed for four sampling periods of 7 days each. The campaigns took place in April, June, and November 2004 and February 2005.

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  • Shielding gloves and sleeves containing up to 0.33 mmPb are manufactured. Like aprons, they are ineffective shields against most radiations other than electrons (beta particles) and low energy scattered X rays. Wearing the gloves reduces dexterity and consequently, if used inappropri- ately, will result in significant hand doses and greater body doses by prolonging the exposure. The sleeves are flexible and, when used as local shielding, provide good cover for the extremities.

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  • The recent financial crisis exposed many weaknesses in risk management in financial services. Issues around incentives, governance and culture at many market participants have been well documented and need no further discussion. However, the trouble ran deeper than that: reading any account of the last years’ events that brought the financial sector to the brink of collapse, it is obvious that many of the actors ‘flew blind,’ with neither adequate information nor preparation.

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  • Legislative actions in the early 1980s were designed to aid the S&L industry but in fact increased the eventual cost of the crisis. The two principal laws passed were the De- pository Institutions Deregulation and Monetary Control Act of 1980 (DIDMCA) and the Garn–St Germain Depository Institutions Act of 1982 (Garn–St Germain). 23 DIDMCA re- duced net worth requirements and Garn–St Germain wrote capital forbearance into law.

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  • In all fields of inquiry, whether financial, scientific, or any other, there is danger of not seeing the woods for the trees. Nowhere is this danger greater than in the analysis of assets and liabilities as well as in cash management, in a leveraged financial environment with derivative instruments that change from assets to liabilities, and vice versa, depending on their fair market value.

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  • Thus, after buying into winning funds, investors unwittingly benefit from momentum returns on winning stocks. To test this reasoning, Sapp and Tiwari calculate abnormal performance following money f lows with and without accounting for the momentum factor, and find that inclusion of the momentum factor in the performance evaluation proce- dure eliminates outperformance of high f low funds. In addition, they show that investors are not deliberate in seeking to benefit from stock-level momentum: More popular funds do not have higher exposure to themomentumfactor at the time they are selected.

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  • It is difficult to discern exposures from institutions’ reported credit market posi- tions. Indeed, common data sources such as annual reports and regulatory filings record accounting measures on a large and diverse number of credit market instruments. Ac- counting measures are not necessarily comparable across positions. For example, the economic value of two loans with the same book value but different maturities will react quite differently to changes in interest rates. At the same time, many instruments are close substitutes and thus entail essentially the same market risk.

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  • Social determinants of health have a strong influence on a wide diversity of health endpoints. The same is valid for the field of environmental health, as the exposure to environmental risk factors is also unequally distributed, and this unequal distribution is often related to social characteristics such as income, social status, employment and education, but also non-economic aspects such as gender, age or ethnicity. However, depending on the environmental risk and the “risk group” considered, the magnitude of inequality varies largely.

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  • The deferral of the mandatory IFRS changeover date to January 1, 2014 is to prevent Canadian investment companies and segregated accounts of life insurance enterprises from having to change their current accounting treatment for controlled investees while the IASB finalizes its proposed investment entities standard. Under IFRS 10 Consolidated Financial Statements, investment companies are required to consolidate their controlled investments.

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