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Page 1 from 4 APPENDIX
APPENDIX - Lists List of IAS / IFRS The following table summarizes all the active IAS / IFRS with reference to related interpretations SIC or IFRIC, as issued at January 1, 2011 IFRS • IFRS 1: First-time Adoption of International Financial Reporting Standards • IFRS 2: Share-based Payment Related IFRIC 19 • IFRS 3: Business Combinations Related SIC 32, IFRIC 17,IFRIC 19 • IFRS 4: Insurance Contracts Related SIC 27 • IFRS 5: Non-current Assets Held for Sale and Discontinued Operations • IFRS 6: Exploration for and Evaluation of Mineral Assets • IFRS 7: Financial Instruments: Disclosures Related IFRIC 12, IFRIC 17 • IFRS 8: Operating Segments • IFRS 9: Financial Instruments IAS • IAS 1: Presentation of Financial Statements Related SIC 7, SIC 15, SIC 25, SIC 29, SIC 32,IFRIC 1, IFRIC 14,IFRIC 15, IFRIC 17, IFRIC 19 • IAS 2: Inventories Related SIC 32 • IAS 7: Statement of Cash Flows • IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors Related SIC 7, SIC 10, SIC 15, SIC 21, SIC 25, SIC 27, SIC 31, IFRIC 1, IFRIC 4, IFRIC 5, IFRIC 6, IFRIC 12, IFRIC 13, IFRIC 14, IFRIC 15, IFRIC 16, IFRIC 18, IFRIC 19 • IAS 10: Events After the Reporting Period Related SIC 7, IFRIC 17 • IAS 11: Construction Contracts Related SIC 27, SIC 32,IFRIC 12, IFRIC 15 • IAS 12: Income Taxes Related SIC 21, SIC 25,IFRIC 7 • IAS 16: Property, Plant and Equipment Related SIC 21, SIC 29, SIC 32, IFRIC 1, IFRIC 4, IFRIC 12, IFRIC 18 • IAS 17: Leases Related SIC 15, SIC 27, SIC 29, SIC 32, IFRIC 4,IFRIC 12 • IAS 18: Revenue Related SIC 27, SIC 31,IFRIC -
Trading Summary First Quarter of 2017
Trading Summary First quarter of 2017 Zagreb, April 2017. This publication was prepared and published by the Zagreb Stock Exchange Inc., Ivana Lučića 2a/22, Zagreb (hereinafter: Exchange). The publication is intended to provide information to the public and shall not be deemed to constitute an offer or invitation to buy or advice on trade or investment in financial instruments or opinion on the terms of the purchase or sale of any financial instrument mentioned therein whether favourable or not, nor should it be relied on as a substitute for own judgement or assessment by any user of this publication. The Exchange waives responsibility and liability for any damage which might arise out of the use of information contained therein. Further use of information available in this publication is permitted by the Exchange provided that the source is cited. Copyright © 2017. Zagreb Stock Exchange Zagreb Ivana Lučića 2a/22 All rights reserved. Content: 1 TRADING .................................................................................................................................. 1 1.1 COMPARISION WITH PREVIOUS QUARTER .............................................................................................................. 1 1.2 COMPARISON WITH PREVIOUS YEAR ..................................................................................................................... 2 1.3 MONTHLY TRADING OVERVIEW ........................................................................................................................... 4 -
The Deity's Beer List.Xls
Page 1 The Deity's Beer List.xls 1 #9 Not Quite Pale Ale Magic Hat Brewing Co Burlington, VT 2 1837 Unibroue Chambly,QC 7% 3 10th Anniversary Ale Granville Island Brewing Co. Vancouver,BC 5.5% 4 1664 de Kronenbourg Kronenbourg Brasseries Stasbourg,France 6% 5 16th Avenue Pilsner Big River Grille & Brewing Works Nashville, TN 6 1889 Lager Walkerville Brewing Co Windsor 5% 7 1892 Traditional Ale Quidi Vidi Brewing St. John,NF 5% 8 3 Monts St.Syvestre Cappel,France 8% 9 3 Peat Wheat Beer Hops Brewery Scottsdale, AZ 10 32 Inning Ale Uno Pizzeria Chicago 11 3C Extreme Double IPA Nodding Head Brewery Philadelphia, Pa. 12 46'er IPA Lake Placid Pub & Brewery Plattsburg , NY 13 55 Lager Beer Northern Breweries Ltd Sault Ste.Marie,ON 5% 14 60 Minute IPA Dogfishhead Brewing Lewes, DE 15 700 Level Beer Nodding Head Brewery Philadelphia, Pa. 16 8.6 Speciaal Bier BierBrouwerij Lieshout Statiegeld, Holland 8.6% 17 80 Shilling Ale Caledonian Brewing Edinburgh, Scotland 18 90 Minute IPA Dogfishhead Brewing Lewes, DE 19 Abbaye de Bonne-Esperance Brasserie Lefebvre SA Quenast,Belgium 8.3% 20 Abbaye de Leffe S.A. Interbrew Brussels, Belgium 6.5% 21 Abbaye de Leffe Blonde S.A. Interbrew Brussels, Belgium 6.6% 22 AbBIBCbKE Lvivske Premium Lager Lvivska Brewery, Ukraine 5.2% 23 Acadian Pilsener Acadian Brewing Co. LLC New Orleans, LA 24 Acme Brown Ale North Coast Brewing Co. Fort Bragg, CA 25 Actien~Alt-Dortmunder Actien Brauerei Dortmund,Germany 5.6% 26 Adnam's Bitter Sole Bay Brewery Southwold UK 27 Adnams Suffolk Strong Bitter (SSB) Sole Bay Brewery Southwold UK 28 Aecht Ochlenferla Rauchbier Brauerei Heller Bamberg Bamberg, Germany 4.5% 29 Aegean Hellas Beer Atalanti Brewery Atalanti,Greece 4.8% 30 Affligem Dobbel Abbey Ale N.V. -
Opening Statement, Lynne Embleton, CEO, Aer Lingus
Supplemental Aer Lingus Opening Statement to Joint Oireachtas Committee on Transport and Communications Committee – 22nd June 2021 Introduction Thank you for the opportunity to engage - once again - with the Transport and Communications committee. I will assume you have read the Aer Lingus opening statement which was originally due to be delivered on 2nd June. On this basis I won’t read that statement but everything in it still stands. I would however like to briefly supplement it to highlight some specific issues that need to be addressed urgently. Stobart Stobart Air informed Aer Lingus on 11th June that they were ceasing to trade with immediate effect resulting in the cancellation of all Aer Lingus Regional flights operated by Stobart Air. Stobart attributed this decision to the continuing impact of the pandemic which has resulted in almost no flying since March 2020. Aer Lingus stepped in immediately to operate six routes until at least the end of August and arranged for BA City Flyer to operate four of the routes. The provision of this replacement schedule has ensured that all impacted customers due to travel in the immediate term were offered alternative travel arrangements. Aer Lingus also confirmed that we are ready to operate the Dublin / Kerry route, subject to an appropriate PSO arrangement being put in place and that we are actively exploring options that would enable the provision of a Dublin / Donegal service. Aer Lingus and other key stakeholders in the aviation sector have consistently warned that Ireland’s 15-month long implementation of the most restrictive travel policies in Europe without sector specific supports being provided, represented a critical risk to aviation jobs and to connectivity. -
Possibilities of Applying Markowitz Portfolio Theory on the Croatian Capital Market
POSSIBILITIES OF APPLYING MARKOWITZ PORTFOLIO THEORY ON THE CROATIAN CAPITAL MARKET Dubravka Pekanov Starčević, Ph.D. J. J. Strossmayer University of Osijek, Faculty of Economics in Osijek E-mail: [email protected] Ana ZRNIć, Ph.D. Student, J. J. Strossmayer University of Osijek, Faculty of Economics in Osijek E-mail: [email protected] Tamara Jakšić, BEcon, student J. J. Strossmayer University of Osijek, Faculty of Economics in Osijek E-mail: [email protected] POSSIBILITIES OF APPLYING MARKOWITZ PORTFOLIO THEORY ON THE CROATIAN CAPITAL... MARKOWITZ PORTFOLIO THEORY ON THE CROATIAN POSSIBILITIES OF APPLYING Abstract In order to achieve the maximum possible profit by taking the lowest possible risk, investors build a stock portfolio consisting of a specific number of stocks which, according to the principle of diversification, significantly reduce the risk of loss. To build a portfolio, in developed capital markets investors have used the Markowitz portfolio optimization model for many years that enables us to find an optimal risk-return trade-off by selecting certain stock combinations. Despite the development of the Zagreb Stock Exchange, i.e., the central trading venue in the Republic of Croatia, the Croatian capital market is still under- developed. It is characterized by numerous shortcomings such as low liquidity, lack of transparency, high stock price volatility and insufficient traffic. Accord- ingly, the aim of this paper is to provide an insight into the functioning of the Dubravka Pekanov Starčević • Ana Zrnić • Tamara Jakšić: Dubravka Pekanov Starčević • Ana Zrnić Tamara 520 Croatian capital market and to examine the possibility of building an optimal stock portfolio by using the Markowitz model. -
Tilburg University Expansion Patterns of Dutch Firms in Central And
Tilburg University Expansion patterns of Dutch firms in Central and Eastern Europe Drogendijk, H.J. Publication date: 2001 Document Version Publisher's PDF, also known as Version of record Link to publication in Tilburg University Research Portal Citation for published version (APA): Drogendijk, H. J. (2001). Expansion patterns of Dutch firms in Central and Eastern Europe: Learning to internationalize. CentER, Center for Economic Research. General rights Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. • Users may download and print one copy of any publication from the public portal for the purpose of private study or research. • You may not further distribute the material or use it for any profit-making activity or commercial gain • You may freely distribute the URL identifying the publication in the public portal Take down policy If you believe that this document breaches copyright please contact us providing details, and we will remove access to the work immediately and investigate your claim. Download date: 29. sep. 2021 Expansion patterns of Dutch firms in Central and Eastern Europe: learning to internationalize Expansion patterns of Dutch firms in Central and Eastern Europe: learning to internationalize Proefschrift ter verkrijging van de graad van doctor aan de Katholieke Universiteit Brabant, op gezag van de rector magnificus, prof. dr. F.A. van der Duyn Schouten, in het openbaar te verdedigen ten overstaan van een door het college voor promoties aangewezen commissie in de aula van de Universiteit op vrijdag 7 december 2001 om 14:15 uur door Henrieke Johanna Drogendijk geboren op 8 januari 1971 te Amsterdam Promotor: prof. -
FIMA Daily Insight
FIMA Daily Insight IN FOCUS - ZAGREB STOCK EXCHANGE March 16, 2012 Croatian equities recorded an upward movement today; CROBEX ZSE STOCK MARKET gained 0.74% to 1,844.03 pts while blue chip CROBEX10 accelerated CROBEX Last 1.844,0 0.41% to 1,008.60 pts. Total turnover of the day reached HRK 30.4 % daily 0,74% million. % YTD 5,97% Integrated telecom operator HT (HTRA CZ) topped the liquidity board CROBEX10 last 1008,6 as usual with HRK 5.6 million in turnover and increasing 0.49% to HRK % daily 0,41% 216.05. % YTD 3,32% Construction engineering company Ingra (INGRRA CZ) followed Stock Turnov er (HRK m) 30,44 collecting HRK 2.3 million in turnover and advancing 2.9% to HRK 8.40. Total MCAP (HRK bn) 187,00 Frozen foods producer Ledo (LEDORA CZ) came to focus with HRK 2.1 Source: w w w .zse.hr million in turnover while price accelerated 2.33% to HRK 6,049.97. Other companies from Agrokor concern were among better performers today. Agricultural producer Vupik (VPIKRA CZ) and kiosk chain Tisak -10,0% -5,0% 0,0% 5,0% 10,0% 15,0% 20,0% (TISKRA CZ) increased 4.59% and 4.53%, respectively, largest RIVP-R-A domestic retail chain Konzum (KNZMRA CZ) accelerated 5.76% to HRK DLKV-R-A KNZM-R-A 165.99 while food producer Belje (BLJERA CZ) declined 1.98% to HRK LKRI-R-A 89.20. ATPL-R-A INGR-R-A Heavy constructor Viadukt (VDKTRA CZ) rocketed 30.32% to HRK 245 THNK-R-A DDJH-R-A after company informed investors about new contract signed in total PTKM-R-A worth HRK 516 million, related to construction of Zagreb airport. -
Economic Impact of the Development of Dublin Airport As a Hub
Economic Impact of the development of Dublin Airport as a Hub Reliance Restricted 07 September 2018 | Final Ernst & Young Tel: + 353 1 475 0555 Business Advisory Services Fax: + 353 1 475 0599 Harcourt Centre ey.com Harcourt Street Dublin 2 Ireland Reliance Restricted 07 September 2018 Donal Moriarty Chief Corporate Affairs Officer Aer Lingus Hangar 6 Dublin Airport Dublin Economic impact of the development of Dublin Airport as a Hub Dear Donal In accordance with the terms of the engagement letter with you, we have assisted you in the assessment of the economic impact of the development of Dublin Airport as a Hub (“The Purpose”). This report sets out our assessment of these risks. Limitations of Scope We have not, except to such extent as you requested and we agreed in writing, sought to verify the accuracy of the data, information and explanations provided by yourselves, and you are solely responsible for this data, information and explanations. We have therefore relied on the information provided by you to be accurate and complete in all material respects. Use and distribution of this report Ernst & Young only accepts responsibility to the addressees of this letter on the basis of the engagement agreement and assumes no responsibility whatsoever in respect of or arising out of or in connection with the contents of this letter to parties other than yourselves. If other parties choose to rely in any way on the contents of this letter they do so entirely at their own risk. To the fullest extent permitted by law, Ernst & Young and its members, employees and agents do not accept or assume any responsibility or liability in respect of this report, or decisions based on it, to any reader of the report. -
Pregled Trgovine
Trading Summary First half of 2017 Zagreb, July 2017. This publication was prepared and published by the Zagreb Stock Exchange Inc., Ivana Lučića 2a/22, Zagreb (hereinafter: Exchange). The publication is intended to provide information to the public and shall not be deemed to constitute an offer or invitation to buy or advice on trade or investment in financial instruments or opinion on the terms of the purchase or sale of any financial instrument mentioned therein whether favourable or not, nor should it be relied on as a substitute for own judgement or assessment by any user of this publication. The Exchange waives responsibility and liability for any damage which might arise out of the use of information contained therein. Further use of information available in this publication is permitted by the Exchange provided that the source is cited. Copyright © 2017. Zagreb Stock Exchange Zagreb Ivana Lučića 2a/22 All rights reserved. Content: 1 TRADING......................................................................................................................... 1 1.1 COMPARISION WITH PREVIOUS HALF .......................................................................................... 1 1.2 COMPARISON WITH PREVIOUS YEAR ........................................................................................... 2 1.3 MONTHLY TRADING OVERVIEW ................................................................................................. 3 1.4 INDICES ............................................................................................................................... -
RASG-PA ESC/29 — WP/04 14/11/17 Twenty
RASG‐PA ESC/29 — WP/04 14/11/17 Twenty ‐ Ninth Regional Aviation Safety Group — Pan America Executive Steering Committee Meeting (RASG‐PA ESC/29) ICAO NACC Regional Office, Mexico City, Mexico, 29‐30 November 2017 Agenda Item 3: Items/Briefings of interest to the RASG‐PA ESC PROPOSAL TO AMEND ICAO FLIGHT DATA ANALYSIS PROGRAMME (FDAP) RECOMMENDATION AND STANDARD TO EXPAND AEROPLANES´ WEIGHT THRESHOLD (Presented by Flight Safety Foundation and supported by Airbus, ATR, Embraer, IATA, Brazil ANAC, ICAO SAM Office, and SRVSOP) EXECUTIVE SUMMARY The Flight Data Analysis Program (FDAP) working group comprised by representatives of Airbus, ATR, Embraer, IATA, Brazil ANAC, ICAO SAM Office, and SRVSOP, is in the process of preparing a proposal to expand the number of functional flight data analysis programs. It is anticipated that a greater number of Flight Data Analysis Programs will lead to significantly greater safety levels through analysis of critical event sets and incidents. Action: The FDAP working group is requesting support for greater implementation of FDAP/FDMP throughout the Pan American Regions and consideration of new ICAO standards through the actions outlined in Section 4 of this working paper. Strategic Safety Objectives: References: Annex 6 ‐ Operation of Aircraft, Part 1 sections as mentioned in this working paper RASG‐PA ESC/28 ‐ WP/09 presented at the ICAO SAM Regional Office, 4 to 5 May 2017. 1. Introduction 1.1 Flight Data Recorders have long been used as one of the most important tools for accident investigations such that the term “black box” and its recovery is well known beyond the aviation industry. -
Creative Accounting, Fraud and International Accounting Scandals
Creative Accounting, Fraud and International Accounting Standards Michael Jones University of Bristol [email protected] 1 Overview • Based on Book: Creative Accounting, Fraud and International Accounting Scandals • Investigates nature of creative accounting and fraud • Examines history of accounting scandals • Looks at creative accounting, fraud and accounting scandals in 13 countries worldwide • Focus on political aspects 2 Creative Accounting 3 Two Quotes “How do you explain to an intelligent public that it is possible for two companies in the same industry to follow entirely different accounting principles and both get a true and fair audit report?” M. Lafferty “Every company in the country is fiddling its profits”. I. Griffiths 4 Definitions 1. Fair Presentation Using the flexibility within accounting to give a true and fair picture of the accounts so that they serve the interests of users 5 Definitions 2. Creative Accounting Using the flexibility within accounting to manage the measurement and presentation of the accounts so that they serve the interests of preparers 6 Definitions 3. Impression Management Using the flexibility of the accounts (especially narrative and graphs) to convey a more favourable view than is warranted of a company’s results serving the interests of preparers 7 Definitions 4. Fraud Stepping outside the Regulatory Framework deliberately to give a false picture of the accounts 8 Definitions No Flexibility to give Flexibility to Flexibility to Flexibility a “true and fair“ give a give a view creative view fraudulent view Regulatory Working within Working within Working framework regulatory regulatory framework outside eliminates framework to ensure to serve preparer’s regulatory accounting choice users’ interests interests framework Within regulatory framework Outside regulatory framework 9 Managerial Motivation 1. -
The Real Scandal on Spain's Economic Scene
Click here for Full Issue of EIR Volume 10, Number 10, March 15, 1983 ical environment of Spain today would appear to have other motivations than economic ones. A key to the apparent mystery may be the unusual serenity of the private banks. Indeed, it is now suspected that the entire operation against Rumasa was cooked up between the top private banks, in particular Banesto, Bilbao, Central, and Hispanoamericano, and Mariano Rubio, deputy governor of the Bank of Spain since 1965 and architect of the monetarist The real scandal on takeover of the country's finances. The profile of these top banks is highly interesting. Spain's economic scene Investments abroad-otherWise known as capital flight doubled in 1982 relative to 1981. Ninty-five percent of all overseas investment by banks was carried out by the top 10, by Katherine Kanter in Paris and after the United States-Miami, to be precise--Chile, Portugal, and Puerto Rico were the major recipients of Span When Spanish Finance Minister Miguel Boyer announced ish bankers' money. Investments increased most into Chile, Feb. 23, that due to non-cooperation on the part of the coun Puerto Rico, and Uruguary, and decreased in those countries try's largest private enterprise Rumasa S.A. (1.5 percent of struggling to industrialize in spite of their debt burden: Ar the GNP, 400 companies, 350,000 employees, 18 banks), gentina, Mexico, Brazil, and Peru. the government would probably have to send in auditors from Now, whatever one may think of the "ride' em cowboy" the central bank, the Bank of Spain, he provoked an imme entrepreneurial approach of Ruiz Mateus, the unescapable diate run on the Rumasa group's banks and a stir in the fact is that the Rumasa empire he controlled was the only :'1ternational financialpress demanding that Spain should be major economic and financial power in the country with some blacklisted on the credit markets.