As originally conceived, the statement of cash flows was intended to explain the change in the amounts at the beginning and end of the period titled "cash" or "cash and cash equivalents
" in the statements.
In some cases a true market valuation provided by an independent actuary can be as much as 50% higher than the cash equivalent
transfer value provided by the pension scheme.
According to the company, the Cash Equivalent
Credits may be used in combination with cash to obtain, if and when available, on a best efforts basis, certain goods and services used in the daily ongoing business of ICOA, as well as provide the potential to satisfy certain other obligations of the company from time to time.
However, Mr Brain's team have calculated that forces are likely to lose a further pounds 286 million - the yearly cash equivalent
of another 14,000 probationary officer salaries - in a process dubbed equalisation."
However, instead of a package of support being put together for them by the local authority they could receive the cash equivalent
The IRS should reconsider the conclusion that any gift certificate is a cash equivalent
fringe benefit and, instead, look to the value and frequency with which that benefit is provided to determine if it is de minimis.
By selling the inventory at full value, but taking cash equivalent
credits, the sellers avoid large losses and are able to book the sale profitably and receive full value.
Katz, The Cash Equivalent
of In-Kind Income (Stamford, CT, Cooper and Co., 1977); Smeeding, "Alternative Methods"; and Bureau of the Census, Proceedings.
It also maintained a greater proportion of its investments in lower yielding cash equivalent
investments during the second quarter of 2018, which negatively impacted the weighted average yield of the investment portfolio.
31, 2016, the state hospital had a total ofP1.865 billion "cash and cash equivalent
" that remains intact P1.03 billion of which is under "special high yield savings deposits" P833.234 million under "cash on hand and in banks," and P2.084 million under "time deposits." In its financial statement incorporated in the COA report, the PCMC said part of its remaining P1.865 billion "cash and cash equivalent
" is the amount of P1.15 billion recorded under the item "Due to Other Funds-DOH.
But it said it continued to be "soundly financed and cash generative" with cash or cash equivalent
levels of pounds 27.3m.
As long as the employee's contractual rights cannot be assigned, such rights will not be considered a cash equivalent
and will not be currently includable in income.