UKRAINIAN FOOD & AGRICULTURE EQUITY GUIDE September 2011 IFC ART CAPITAL 1 Narodnogo Opolchennya Street, 6th floor Kyiv, 03151 Ukraine +38 (044) 490 51 85 Andriy Patiota patiota@art-capital.com.ua www.art-capital.com.ua is@art-capital.com.ua ART CAPITAL UKRAINIAN FOOD & AGRICULTURE: EQUITY GUIDE 16.09.2011 TABLE OF CONTENTS Summary ............................................................................................................. 3 Sector overview ........
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CHAPTER TWO Supply Chain Management Chapter 2 Supply-Chain Management PROBLEMS 1. Buzzrite Company a. Current Year’s average aggregate value = $48,000,000/6 = $8,000,000 Next year’s average aggregate inventory value = ($48,000,000 × 1.25)/6 = $10,000,000 Increase in the average aggregate inventory value = ($10,000,000 – 8,000,000) = $2,000,000 b. Number of turns to support next year’s sales with no increase in inventory value = (1.25)(6) = 7.5 turns. Thus, the change in inventory
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Financial Instrument as any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. The Financial Reporting Exposure Draft (FRED) 30 of the UK and the International Accounting Standard (IAS) 32 similarly define a financial instrument as any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity. A financial asset is any asset that is: a) Cash;
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Directors Corporate Governance Report Auditors’ Certificate on Corporate Governance Auditors’ Report to the Shareholders Balance Sheet Statement of Profit and Loss Cash Flow Statement Notes to the Financial Statements 2 3 4 11 15 22 24 28 29 30 32 1 Board of Directors Chairman Vice-Chairman Deputy Chairman Managing Director Whole-time Finance Director Whole-time Director M. V. Deoras R. A. Shah P. K. Ghosh P. Parameswaran (Ms.) P. E. Alton N. Ghate J. K. Setna V. S. Mehta Dr. I. Shahani
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Financial reporting developments A comprehensive guide Consolidated and other financial statements Revised November 2013 Noncontrolling interests, combined financial statements, parent company financial statements and consolidating financial statements To our clients and other friends This Financial reporting developments (FRD) publication is primarily designed to help you understand financial reporting issues related to the accounting for noncontrolling interests. This publication also
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of the Content should not be relied upon and should be independently verified with primary sources of information. 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. This article may be used for research, teaching, and private study purposes. Any substantial or systematic
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sources, namely the Bangladesh Board of Investment (BOI) and the Bangladesh Bank. 1 A GUIDE TO DOING BUSINESS IN BANGLADESH CONTENTS I. BANGLADESH AT A GLANCE I.A. Key Facts I.B. Infrastructure I.B.1. Telecommunications I.B.2. Transport I.B.2.a) Land I.B.2.b) Water II. INVESTMENT OPPORTUNITIES IN BANGLADESH II.A. Bangladesh Investment Climate II.B. Economic Overview II.C. Investment Opportunities II.C.1. Resource Advantages II.C.2. Development Opportunities II.D. Foreign Investors II.E.
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($m) 0 FY07 FY08 FY09 FY10 FY11 FY10 FY11 ($m) Australia’s largest specialty donut and coffee chain. Network Sales 163m FY1 1 156m FY1 0 144m FY09 Australia’s largest specialty coffee and cake retailer. Network Sales 216m 216 216m 216m FY1 1 213m FY1 0 215m FY09 Network Sales 240m FY1 1 236m FY1 0 One of Australia’s largest specialty brand and savoury retail franchise chains,
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we bid farewell to three of our founders who held executive positions in the Company during the year – Narayana Murthy, S. Gopalakrishnan and S. D. Shibulal. Narayana Murthy stepped down as the Chairman of the Board on October 10, 2014. His vision, leadership and guidance have been an inspiration to Infosys, the Indian IT industry and an entire generation of technology entrepreneurs. He propelled the Company into accomplishing many firsts and in setting industry benchmarks on several fronts
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................2 Usefulness of Financial Forecasting.........................................................................2 II. Limitations of Financial Forecasting.................................................................2 III. Cases when a company may not find forecasting a justifiable investment......2 IV. Financial Forecasting Techniques .....................................................................2 Subjective Forecasting (Judgmental Approach)..............................
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