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2010 - $15,417 Non-current restricted cash Other non-current assets Total assets LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities:
8 DEFINITION OF ASSETS, LIABILITIES, INCOME AND CHARGES.................................................
Stable Monetary Unit • Basis for ignoring inflation THE ACCOUNTING EQUATION ASSETS=LIABILITIES+OWNERS’ EQUITY A.
(813) 286 6000, www.pwc.com/us The Ford Foundation Statements of Financial Position September 30, 2012 and 2011 (in thousands) Assets Investments, at fair value Accrued interest and dividends receivable Subscription paid in advance to a limited marketability fund Pending securities, net 2012 2011 $ 10,626,091 9,026 100,000 267 $ 10,102,931 20,412 (24,245) 10,735,384 10,099,098 13,019 685 20,482 14,854 1,335 15,907 180,590 179,746 34,561 33,993 $ 10,984,721 $ 10,344,933 $ $ Cash Federal excise tax receivable Other receivables and assets Program-related investments, net of allowances for possible losses of $26,465 and $27,625 at September 30, 2012 and 2011, respectively Fixed assets, net of accumulated depreciation of $110,405 and $104,286 at September 30, 2012 and 2011, respectively Total assets Liabilities and Unrestricted Net Assets Unpaid grants Payables and other liabilities Federal deferred excise taxes Total liabilities 208,812 82,400 7,009 230,035 71,318 - 298,221 301,353 49,568 10,636,932 27,377 10,016,203 10,686,500 10,043,580 $ 10,984,721 $ 10,344,933 Contingencies, commitments and guarantees (Note 6) Unrestricted net assets Appropriated Unappropriated Total unrestricted net assets Total liabilities and unrestricted net assets The accompanying notes are an integral part of these financial statements.
Res judicata operates to bar a subsequent proceeding if the issue submitted for decision in that proceeding has already been the subject of a final and binding decision as to the rights and liabilities of the parties in that regard.
(including the Borrower's spouse) will be used as a basis for loan qualification or the income or assets of the Borrower's spouse or other person who has community property rights pursuant to state law will not be used as a basis for loan qualification, but his or her liabilities must be considered because the spouse or other person has community property rights pursuant to applicable law and Borrower resides in a community property state, the security property is located in a community property state, or the Borrower is relying on other property located in a community property state as a basis for repayment of the loan.
A joint operation is a joint arrangement whereby the parties that have joint control of the arrangement (ie joint operators) have rights to the assets, and obligations for the liabilities, relating to the arrangement.
LIABILITIES Equity attributable to owners Non-controlling interest Non - Current Liabilities Current liabilities TOTAL EQUITY AND LIABILITIES 3 31 Mar 2016 KShs M2 119,397 26,747 146,144 125,975 29,710 155,685 (44,964) 49 (44,915) (35,718) 51 (35,667) 119,758 71,301 191,059 146,144 118,410 72,942 191,352 155,685 SUMMARY CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Share capital KShs M At 1 April 2016 Share premium KShs Reserves M KShs M Non controlling Interest KShs M Total Equity KShs M 7,482 8,670 (51,870) 51 (35,667) - - (2) - - (10,205) 959 (9,246) (10,207) 959 (9,248) At 31 March 2017 7,482 8,670 (61,116) 49 (44,915) As at 1 April 2015 Comprehensive income Loss for the year Other comprehensive income Total comprehensive income 7,482 8,670 (22,161) 46 (5,963) - - (26,230) (3,479) (29,709) 5 5 (26,225) (3,479) (29,704) At 31 March 2016 7,482 8,670 (51,870) 51 (35,667) Comprehensive income Loss for the year Other comprehensive income Total comprehensive loss 4 (2) - SUMMARY CONSOLIDATED STATEMENT OF CASH FLOWS 31-Mar-17 31-Mar-16 KShs M KShs M Cashflows from operating activities Cash generated from operations Interest received Interest paid Income tax paid Net cash generated from operating activities 13,431 62 (7,392) (156) 5,945 13,404 8 (6,893) (157) 6,362 Cash flows from investing activities Cash flows from financing activities 615 (2,210) 5,715 (10,517) Net increase / (decrease) in cash &
© IFRS Foundation A467 IFRS 13 CONTENTS from paragraph INTRODUCTION IN1 INTERNATIONAL FINANCIAL REPORTING STANDARD 13 FAIR VALUE MEASUREMENT OBJECTIVE 1 SCOPE 5 MEASUREMENT 9 Definition of fair value 9 The asset or liability 11 The transaction 15 Market participants 22 The price 24 Application to non-financial assets 27 Application to liabilities and an entity’s own equity instruments 34 Application to financial assets and financial liabilities with offsetting positions in market risks or counterparty credit risk 48 Fair value at initial recognition 57 Valuation techniques 61 Inputs to valuation techniques 67 Fair value hierarchy 72 DISCLOSURE 91 APPENDICES A Defined terms B Application guidance C Effective date and transition D Amendments to other IFRSs FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION APPROVAL BY THE BOARD OF IFRS 13 ISSUED IN MAY 2011 BASIS FOR CONCLUSIONS APPENDIX Amendments to the Basis for Conclusions on other IFRSs ILLUSTRATIVE EXAMPLES APPENDIX Amendments to the guidance on other IFRSs A468 © IFRS Foundation IFRS 13 International Financial Reporting Standard 13 Fair Value Measurement (IFRS 13) is set out in paragraphs 1–99 and Appendices A–D.
THIS WARRANTY IS IN LIEU OF ALL OTHER WARRANTIES, EXPRESS, IMPLIED, AND/OR STATUTORY, INCLUDING, BUT NOT LIMITED TO, WARRANTIES OF MERCHANTABILITY, FITNESS, AND/OR OF SUITABILITY FOR A PARTICULAR PURPOSE, AND OF ALL OTHER OBLIGATIONS OR LIABILITIES ON KARL STORZ’S PART.
An individual member of a limited liability company generally is not liable for the debts or liabilities of the company except to the same extent a corporate shareholder would be personally liable for the corporation’s debts or liabilities.
equivalents Total assets Shareholders' equity Provisions Deferred tax liabilities L &
4- That the period authorized in the appeal between the liabilities to be estimated according to the query and claim without any increase.
and state government obligations (attach schedule) b Investments - corporate stock (attach schedule) Net Assets or Fund Balances Liabilities c Investments - corporate bonds (attach schedule) 11 Investments - land, buildings, and equipment:
elongated fiscal journeys and the restructuring of official liabilities.
D1 I Liabilities of the Manufacturer Only under the following circumstances will manufacturer be responsible for the safety, reliability and performance of the instrument.
Taylor and Francis shall not be liable for any losses, actions, claims, proceedings, demands, costs, expenses, damages, and other liabilities whatsoever or howsoever caused arising directly or indirectly in connection with, in relation to or arising out of the use of the Content.
IFRS FOR SMES – JULY 2009 CONTENTS page INTRODUCTION INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES (IFRS for SMEs) PREFACE 6 Section 1 SMALL AND MEDIUM-SIZED ENTITIES 10 2 CONCEPTS AND PERVASIVE PRINCIPLES 12 3 FINANCIAL STATEMENT PRESENTATION 22 4 STATEMENT OF FINANCIAL POSITION 27 31 5 STATEMENT OF COMPREHENSIVE INCOME AND INCOME STATEMENT 6 STATEMENT OF CHANGES IN EQUITY AND STATEMENT OF INCOME AND RETAINED EARNINGS 34 7 STATEMENT OF CASH FLOWS 36 8 NOTES TO THE FINANCIAL STATEMENTS 41 9 CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS 43 10 ACCOUNTING POLICIES, ESTIMATES AND ERRORS 49 11 BASIC FINANCIAL INSTRUMENTS 54 12 OTHER FINANCIAL INSTRUMENTS ISSUES 69 13 INVENTORIES 76 14 INVESTMENTS IN ASSOCIATES 81 15 INVESTMENTS IN JOINT VENTURES 85 16 INVESTMENT PROPERTY 89 17 PROPERTY, PLANT AND EQUIPMENT 92 18 INTANGIBLE ASSETS OTHER THAN GOODWILL 98 19 BUSINESS COMBINATIONS AND GOODWILL 104 20 LEASES 110 21 PROVISIONS AND CONTINGENCIES 118 Appendix—Guidance on recognising and measuring provisions 22 LIABILITIES AND EQUITY 127 Appendix—Example of the issuer’s accounting for convertible debt 23 REVENUE 135 Appendix—Examples of revenue recognition under the principles in Section 23 24 GOVERNMENT GRANTS 149 25 BORROWING COSTS 151 26 SHARE-BASED PAYMENT 152 27 IMPAIRMENT OF ASSETS 158 © IASCF 3 IFRS FOR SMES – JULY 2009 28 EMPLOYEE BENEFITS 166 29 INCOME TAX 177 30 FOREIGN CURRENCY TRANSLATION 184 31 HYPERINFLATION 190 32 EVENTS AFTER THE END OF THE REPORTING PERIOD 193 33 RELATED PARTY DISCLOSURES 196 34 SPECIALISED ACTIVITIES 200 35 TRANSITION TO THE IFRS FOR SMES 204 GLOSSARY 209 DERIVATION TABLE 229 APPROVAL BY THE BOARD OF THE IFRS FOR SMEs ISSUED JULY 2009 231 BASIS FOR CONCLUSIONS see separate booklet ILLUSTRATIVE FINANCIAL STATEMENTS AND PRESENTATION AND DISCLOSURE CHECKLIST see separate booklet 4 © IASCF
3 4 Table 1 Functions for Sovereign Wealth Funds Function Saving Investment Objectives Inter-generational equity, national endowment, meeting particular long-term liabilities or contingent liabilities (pensions) Precautionary Stabilize spending in the face of short-term and medium-term volatility in resource income Hold committed funds to pace disbursements in line with absorptive capacity constraints “Buffer” Strategic Asset Allocation Long term investment horizon, diversification with moderate to high risk tolerance, and low liquidity requirement in shortmedium run Liquidity, safety (capital preservation), short to medium term investment horizon Safety (capital preservation), liquidity, short to medium term investment horizon Multiple objectives could be achieved through appropriate strategic asset allocation within one fund, or the assets could be separated into separate funds with distinct characteristics.
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