The Company's hedging strategies and hedge accounting policies are described in more detail in "— Note 35: Information about Financial Instruments". 3. Key Estimates and Judgements The preparation of the Company's Consolidated Financial Statements requires the use of estimates and assumptions. ...
In preparing the financial statements, management is responsible for assessing the Group's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to...
Financial statements, the current statement and the statement from the previous accounting period, presented together for comparative purposes. Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published ...
Financial statements are the records of a company’s financial condition and activities during a period of time. Financial statements show the financial performance and strength of acompany. The three core financial statements are theincome statement,balance sheet, andcash flow statement. Thethree stat...
In preparing these financial statements, the Directors are required to: 1. select suitable accounting policies and then apply them consistently; 2. make judgements and accounting estimates that are reasonable and prudent; 3. state whether applicable IASs as adopted by the United Kingdom have been ...
3. SIGNIFICANT ACCOUNTING POLICIES The financial statements have been prepared under the historical cost basis and in accordance with HKFRSs issued by the HKICPA, except for certain financial instruments which are stated at fair values, as explained in the accounting policies below. 3. 主要會計政策...
In line with the timeline requirements for the implementation of above-mentioned standard, the Bank has implemented the new accounting standard since 1 January 2023 and made adjustments to relevant information in the financial statements for the year of 2022 accordingly. Quarterly Data 2023 (in...
Risks that contribute to the uncertain nature of the forward-looking statements include: inflationary conditions and adverse economic conditions; our history of operating losses and need to obtain additional financing; the growth and profitability of our product sales; our ability to maintain and grow ...
Accounting principles The annual financial statements and the management report combined with the Group management report of Ber- telsmann SE & Co. KGaA pursuant to section 315 (5) German Commercial Code (Handelsgesetzbuch, hereinafter HGB) in conjunction with section 298 (2) HGB have been ...
Italian regulator fines Dutch high-speed traders over short selling Saipem Consob issues combined €4.7mn fine against Optiver and Flow Traders after oilfield engineer’s botched 2022 capital raising Previous pageYou are on page1Next page