3 billion on an interest-rate-swap contract it entered into in 2007, according to the notes to the financial statement
How these components of the provision calculation are disclosed, both on the balance sheet and in notes to the financial statement
, is essential (e.
Early in 2003, we determined that income for 2003 would be less than the original plan primarily due to investment market conditions," read the notes to the financial statement
presented to synod.
Reviews of the notes to the financial statement
as included in the Form 10-Q or Form 10-K.
This news release is not in any way a substitute for reading the Boyd Groups financial statements, including notes to the financial statements
, and Managements Discussion & Analysis.
Currently, the event and the accelerated repayment are not required to be disclosed in the notes to the financial statements
The policy also requires that the dividend declaration be immediately recognized as a liability in accordance with PAS (Philippine Accounting Standards) and that it be disclosed in the statement of equity changes and in the notes to the financial statements
," said the BSP.
CPAs know that the financial statements include the balance sheet, statement of operations, cash flow statement, and statement of changes in capital accounts (usually called the basic financial statements), and the notes to the financial statements
Some of those transactions and events (referred to as recognized events) require adjustments to the financial statements while others (referred to as nonrecognized events) may require disclosure in the notes to the financial statements
This discussion provides an overview of the financial position of the System for the year ended June 30, 2008 and should be read in conjunction with the accompanying financial statements and notes to the financial statements
Disclosure in the notes to the financial statements
of pension plans and certain employer governments of the current funded status of the plan.
Governments would also disclose additional information about their derivatives in the notes to the financial statements