PDF-Balance Sheet as at st March EEUITY ND I IITIES Shareholders funds Share capital

7 0348 Reserves and surplus 7 79903 7979737 74090 777808 NonBcurrent liabilities Longterm borrowings 433 993 Deferred tax liabilities BNetC 4799 47307 Hther Long term liabilities 3 44 Longterm provisions 9 44333 493 4797 488 Current liabilities Sh. 1 286 287 Reserves and surplus 22 41806 35772 42092 36059 NONCURRENT LIABILITIES Deferred tax liabilities net 23 56 Other longterm liabilities 24 364 120 364 176 CURRENT LIABILITIES Trade payables 25 68 178 Other current liabilities 26 4071 2827 Shor O Box 342 Katoomba NSW 2780 19 Millyard Lane Katoomba 2780 Australia Phone 02 4782 3073 Email infomusicfunnetau eb www musicfunnetau Please feel free to contact us with any questions about the copying and use of our worksheets in your school brPage 3 Company Reorganisations & Amalgamations. Professional 2 Examination . – Advanced . Taxation. August 2013. Learning outcomes of this webinar. At the end of this webinar you should. Understand why companies may decide to reorganise. & Their Impact on Takeovers. Chapter 14. background. Berle. and Means’ separation of management and control . -- the dominant view . for decades, assuming a shareholder group made up of dispersed owners each with . Replace with BFRDP logo. Balance Sheet #1. Cash Flow. Financial Snapshot. Financial Snapshot. Meeting Financial . Obligations. Good old fashion recordkeeping. Balance Sheet #2. Working Capital. Debt/Asset Ratio. Reporting . Requirements. Marcia Taylor, CPA, CGFM. William McKain, CPA. Pennsylvania Association of School Business Officials March 17, 2011. Need for the Project. Fund balance – widely recognized as one of most used elements in financial statements. Next step in the “Business Decisions” Topic. Influences on business decisions . DECISION MAKING. Corporate culture. Timescale for decision making. Influence of stakeholders vs shareholders. Ethics and impact of pay, CSR. Agenda. Recap of the Income Statement. What is the Balance Sheet. Assets. Liabilities. Equity. Putting it all together. Case Study. What is an Income Statement. The income statement summarizes the inflows and outflows of money . Special rules due to the nature of the asset. Each shareholding in a company purchased on a separate date is treated as the acquisition of a separate asset for CGT purposes. The principle of first in/ first out (FIFO) applies to the disposal of shares of the same class. Next step in the “Business Decisions” Topic. Influences on business decisions . DECISION MAKING. Corporate culture. Timescale for decision making. Influence of stakeholders vs shareholders. Ethics and impact of pay, CSR. if the business is unsuccessful, there is no protection from limited liability because the finances of the business are inseparable from those of the owner. They are commonly found in the provision of local services e.g. newsagents, plumbers and hairdressers.. June 14. ,. 2011. Agenda. Review, Methodology & Examples of Fund Balance Classifications. Fund Balance Policies vs. Stabilization Policies. Restricted – Stabilization by State Statute. Review & Examples of Fund Type Classifications. It can be said that every part of joint capital of a company is a ‘share’, By acquiring the share of a company, any individual can become company’s shareholder.. CHARACTERISTICS. Movable Property. SHARE CAPITAL. ISSUE OF SHARES. TYPES OF SHARS. FORFEITURE OF SHARES . REISSUE OF SHARES . UNDERWRITING OF SHARES . STOCK SPILIT . MEANING OF REDEMPTION . REDEMPTION OF PREFERENCE SHARES. . SHARE CAPITAL.