LEASE FINANCING Lease finance or lease financing means contract between owner of asset and user of asset. In this contract only rent is paid at periodical intervals for using of asset by user. If user of asset has no money to pay initial amount of leasing contract, he can also do contract with third part to pay initial amount or specific period rent of lease. Importance of Lease Financing: 1. Lease finance is easy to get than getting loan for buying all fixed assets. 2. Monthly
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Module, Paper P2 (INT) Corporate Reporting (International) 1 (a) Bravado plc Consolidated Statement of Financial Position at 31 May 2009 $m Assets: Non-current assets: Property, plant and equipment W9 Goodwill W2 Investment in associate W3 Available for sale financial assets W10 June 2009 Answers 708 25 22·5 44·6 ––––––––– 800·1 ––––––––– 245 168 1 209 ––––––––– 623 ––––––––– 1,423·1 ––––––––– Current assets: Inventories W10 Trade receivables W11 Loans to directors Cash and cash equivalents
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the first dry compression t-shirt which would be the start of Under Armor. This new athletic shirt would become the start of a 2 billion dollar empire selling millions of units. Choice 1: the Company had to many competitors that were bringing down sales in the company. Bringing new products to the company in short time to match Nikes strategy was their new plan. The pros are that Under Armor would expand in athletic wear and not just stick to one product. This will target new potential customers that
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has an interest in what a business does or an influence upon the business. BT has many stakeholders, for example, internally there are employees and externally there are suppliers and the government. All stakeholders have an interest in the business so they therefore have an influence in BT in one form or another. Within BT there are many different stakeholders that work together. For example employees may communicate with directors and managers. However, not all of these stakeholders work together
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in from sales, loan proceeds, investments and the sale of assets and goes out to pay for operating and direct expenses, principal debt service, and the purchase of assets. A cash flow budget highlights the following figures: * Sales/revenue * Development expenses * Cost of goods * Capital requirements * Operating expenses The cash inflow of a business is simply the total money earned by that business; cash inflow can include interest or money made on investments, sales, or any
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n the late 1990’s Enron held substantial investments in several high-tech companies. Many of these stocks soared in price after their initial public offering, which allowed Enron to report very large gains on its income statement.1 However, the stocks could not be sold and the gains realized in cash because the investments were subject to lock-up agreements.2 Enron’s Chief Financial Officer (CFO) and others realized it was likely these investments would experience significant drops in value before
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sell the same products so they must differentiate their products through technological advances. Fortunately for golf companies, the sport attracts mainly upper-class individuals so the companies can focus on quality with the assurance of high-end sales. This industry is very competitive due to the regulations placed upon it and the diminishing growth in the number of players in the recent years. The technology and research that these companies have done is so advanced that the USGA feels the need
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clause is basically a section in the contract that limits or excludes or appears to limit or exclude any form of liability for breach of contract. Many contracting parties will use this technique to avoid liability for breach of contract. An exclusion clause may go as far as to completely exclude any liability or may just limit the amount or form of liability to certain amount. Exclusion clauses most commonly appear in standard form contracts. In contracts were the terms are already set, and
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CONTRACT LAW 2012/2013 CONTRACT LAW Content: Formation of contract. Vitiating factors. Terms. Privity of contract. Discharge of contractual obligations. Remedies. Limitation of actions. BEA1003/BEA1003A 2 Contract FORMATION OF CONTRACT A contract was defined in the 19th century by Sir Frederick Pollock as “A promise or set of promises which the law will enforce”. The requirements of a valid contract are: 1.Agreement. 2.Consideration. 3.Capacity . 4.Intention to create legal relations
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for AIFS to protect its assets they need to hedge their currency in forward contracts and options to reduce currency exposure risks. There are three types of currency risks: the bottom-line risk, the volume risk and competitive pricing risk. AIFS starts to hedge foreign currencies between 6 months and 2 years prior to the main pricing date and the implement forward contracts and currency options (primarily forward contracts) to hedge currency exposure risks. AIFS establishes its pricing in advance
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