The document provides highlights from Aimia's Q2 2017 results, including forward-looking statements about certain financial metrics for 2017. These statements involve assumptions that may prove to be incorrect. In addition, the statements do not reflect the potential impact of non-recurring items, transactions, or changes that could occur after the date of the document. Actual results could differ materially from the forward-looking statements. The document also contains non-GAAP financial measures and provides definitions and reconciliations to the most comparable GAAP measures.
Aimia reported its Q3 2016 highlights. Gross billings decreased 3.8% year-over-year but were down only 0.4% excluding foreign exchange impacts. Adjusted EBITDA increased to $60.5 million compared to $46.1 million in Q3 2015, with the margin expanding to 10.8% from 7.9%. Free cash flow before dividends paid was $86.7 million compared to $59 million driven by higher EBITDA, lower capital expenditures and tax refunds. On a trailing twelve-month basis, free cash flow per share increased over 20% to $0.55 compared to $0.67 in Q3 2015.
This document provides highlights from Aimia's Q3 2017 results, including forward-looking statements about certain financial metrics for 2017. Such statements involve assumptions and are subject to risks and uncertainties that could cause actual results to differ materially. Slides 13-14, 19, 27, 38-39, 41, 43 and 54 contain specific forward-looking statements about 2017 financial metrics, based on general economic assumptions that may prove incorrect. The document also contains non-GAAP financial measures and reconciliations to GAAP measures.
This document provides highlights from Aimia's Q4 2016 results, including forward-looking statements about Aimia's financial metrics and performance in 2017. It also defines and reconciles several non-GAAP financial measures used by Aimia to measure performance, such as adjusted EBITDA and free cash flow, noting that these measures are not comparable to similar measures used by other companies. Finally, it cautions that Aimia's forward-looking statements are based on assumptions that may prove to be incorrect and are subject to various risks and uncertainties.
This document provides highlights from Aimia's Q1 2017 results, including forward-looking statements about certain financial metrics for 2017. Such statements involve assumptions and are subject to risks and uncertainties that could cause actual results to differ materially. It also contains non-GAAP financial measures and reconciliations to GAAP measures. The document cautions that the assumptions used to make forward-looking statements about 2017 may prove incorrect or inaccurate.
This document highlights Aimia's Q2 2016 results and provides forward-looking statements about Aimia's financial metrics and performance in 2016. It cautions that these forward-looking statements are based on assumptions that may prove to be incorrect and are subject to various risks and uncertainties. It also notes that Aimia's actual results could differ materially from the forward-looking statements presented. The document defines various non-GAAP financial measures used by Aimia and refers readers to Aimia's MD&A for reconciliations of these measures to comparable GAAP measures.
- Q3 2015 highlights document from Aimia provides forward-looking statements and cautions that actual results may differ materially from projections.
- It outlines Aimia's non-GAAP financial measures including Adjusted EBITDA and Adjusted Net Earnings which are used to evaluate performance but are not comparable to GAAP measures.
- The document reports Q3 2015 consolidated Adjusted EBITDA of $49.1 million, down from $63.9 million in Q3 2014, and updates 2015 guidance for lower Gross Billings and Adjusted EBITDA compared to previous targets.
Financial Statements Overview with 2-Hour Financial ModelJeff LeBrun
Two Hour Financial Model is an excel-based template and series of videos that will help you learn to create a financial model quickly. For students, entrepreneurs, CFOs, and business owners. Checkout our website and Udemy video series.
The document provides highlights from Aimia's Q2 2017 results, including forward-looking statements about certain financial metrics for 2017. These statements involve assumptions that may prove to be incorrect. In addition, the statements do not reflect the potential impact of non-recurring items, transactions, or changes that could occur after the date of the document. Actual results could differ materially from the forward-looking statements. The document also contains non-GAAP financial measures and provides definitions and reconciliations to the most comparable GAAP measures.
Aimia reported its Q3 2016 highlights. Gross billings decreased 3.8% year-over-year but were down only 0.4% excluding foreign exchange impacts. Adjusted EBITDA increased to $60.5 million compared to $46.1 million in Q3 2015, with the margin expanding to 10.8% from 7.9%. Free cash flow before dividends paid was $86.7 million compared to $59 million driven by higher EBITDA, lower capital expenditures and tax refunds. On a trailing twelve-month basis, free cash flow per share increased over 20% to $0.55 compared to $0.67 in Q3 2015.
This document provides highlights from Aimia's Q3 2017 results, including forward-looking statements about certain financial metrics for 2017. Such statements involve assumptions and are subject to risks and uncertainties that could cause actual results to differ materially. Slides 13-14, 19, 27, 38-39, 41, 43 and 54 contain specific forward-looking statements about 2017 financial metrics, based on general economic assumptions that may prove incorrect. The document also contains non-GAAP financial measures and reconciliations to GAAP measures.
This document provides highlights from Aimia's Q4 2016 results, including forward-looking statements about Aimia's financial metrics and performance in 2017. It also defines and reconciles several non-GAAP financial measures used by Aimia to measure performance, such as adjusted EBITDA and free cash flow, noting that these measures are not comparable to similar measures used by other companies. Finally, it cautions that Aimia's forward-looking statements are based on assumptions that may prove to be incorrect and are subject to various risks and uncertainties.
This document provides highlights from Aimia's Q1 2017 results, including forward-looking statements about certain financial metrics for 2017. Such statements involve assumptions and are subject to risks and uncertainties that could cause actual results to differ materially. It also contains non-GAAP financial measures and reconciliations to GAAP measures. The document cautions that the assumptions used to make forward-looking statements about 2017 may prove incorrect or inaccurate.
This document highlights Aimia's Q2 2016 results and provides forward-looking statements about Aimia's financial metrics and performance in 2016. It cautions that these forward-looking statements are based on assumptions that may prove to be incorrect and are subject to various risks and uncertainties. It also notes that Aimia's actual results could differ materially from the forward-looking statements presented. The document defines various non-GAAP financial measures used by Aimia and refers readers to Aimia's MD&A for reconciliations of these measures to comparable GAAP measures.
- Q3 2015 highlights document from Aimia provides forward-looking statements and cautions that actual results may differ materially from projections.
- It outlines Aimia's non-GAAP financial measures including Adjusted EBITDA and Adjusted Net Earnings which are used to evaluate performance but are not comparable to GAAP measures.
- The document reports Q3 2015 consolidated Adjusted EBITDA of $49.1 million, down from $63.9 million in Q3 2014, and updates 2015 guidance for lower Gross Billings and Adjusted EBITDA compared to previous targets.
Financial Statements Overview with 2-Hour Financial ModelJeff LeBrun
Two Hour Financial Model is an excel-based template and series of videos that will help you learn to create a financial model quickly. For students, entrepreneurs, CFOs, and business owners. Checkout our website and Udemy video series.
The document discusses accounting standards and regulations in India regarding the preparation and presentation of consolidated financial statements. It outlines the objectives of consolidated financial statements which include providing financial information about a group's economic activities and resources. It also describes key requirements for consolidated financial statements such as elimination of intragroup transactions and uniform accounting policies.
- The document discusses Aimia's Q1 2016 highlights and financial results. It provides forward-looking statements and cautions that actual results may differ materially from expectations.
- Gross billings decreased 3.7% to $573.0 million due to lost contracts, lower reward fulfillment activity, and wind downs, partially offset by new client wins. Adjusted EBITDA was $50.6 million.
- Key highlights included stability in Aeroplan's financial cards business, a new ISS win with Aeon Retail, and progress on Aimia's operating cost reduction initiatives.
UGI Corporation reported its fiscal 2017 third quarter results. Overall results were in line with historical third quarter levels despite warmer than normal weather.
AmeriGas' adjusted EBITDA was $58.4 million, down from $64.6 million last year due to a 4% volume decline from warmer weather. However, unit margins increased despite a 28% rise in propane costs.
UGI International's adjusted income before taxes was $1.8 million, down from $32.2 million last year primarily due to a 6.7% volume decline from 8.1% warmer weather compared to the prior year.
UGI Utilities' income before taxes was $17.5 million, down
The document summarizes AmeriGas Partners' fiscal 2017 third quarter results. Weather was warmer than the prior year, lowering propane demand and volumes by 4%, though margins increased due to higher average propane costs. Adjusted EBITDA was $58.4 million compared to $64.6 million last year. Cylinder exchange and national accounts volumes grew. Guidance for full year fiscal 2017 Adjusted EBITDA remains at $550 million. Acquisitions and debt refinancing were also discussed.
In 3 sentences:
Aimia reported strong financial results for Q4 2014 and FY 2014, meeting or exceeding guidance across key metrics like gross billings and adjusted EBITDA. The Aeroplan program transformation delivered exceptional growth results but also impacted margins as expected due to factors like welcome bonus miles and marketing programs. While some challenges were expected from economic factors in certain regions, Aimia provided guidance for continued growth in 2015 supported by its global coalition programs and proprietary loyalty solutions.
This document discusses solutions to ACC 225 Week 1 discussion questions about accounting classifications and influences. It also includes questions from the STR 581 Week 4 Capstone Final Examination, covering topics like the four fundamental financial statements, cost classifications, capital budgeting techniques, and organizational forms.
Q1 16 results presentation final unencryptedInvestorMarkit
- Markit reported revenue of $287.8 million for Q1 2016, up 7.8% on a constant currency basis with 1% organic growth and 6.8% from acquisitions.
- Information segment grew revenue 7.4% to $129.5 million driven by strong pricing and reference data products and a 4.1% contribution from CoreOne acquisition.
- Processing revenue declined 7.6% to $62.3 million due to lower rates and credit volumes as well as adverse FX, partially offset by 4.6% from DealHub.
- Solutions revenue was up 15% to $96 million including 4% organic growth and 12.5% from acquisitions such
This document provides a summary of an enhanced reporting presentation by Ameriprise Financial on December 4, 2007. It discusses the new segments that Ameriprise will report, including Advice & Wealth Management, Asset Management, Annuities, Protection, and Corporate & Other. The presentation aims to increase transparency and link metrics and financial results to demonstrate how the businesses create economic value. It provides an overview of the segments and discusses transfer pricing between segments. The majority of the presentation focuses on reviewing the income statements of each new segment.
JPMorgan Chase reported financial results for the first quarter of 2009. Net income was $2.1 billion, up significantly from $702 million in the prior quarter. Total net revenue was $25 billion, a 45% increase from the prior quarter, driven by stronger fixed income markets. The provision for credit losses was $8.6 billion, reflecting deterioration in the credit environment. Total noninterest expense was $13.4 billion, a 19% increase from the prior quarter, as compensation costs rose with improved revenue.
Mo e investor roadshow presentation final 032116InvestorMarkit
IHS and Markit, two global information providers, will merge to create a new combined company called IHS Markit. The all-stock deal values Markit at $6.25 billion and will make IHS Markit a leader in critical information, analytics, and solutions. Jerre Stead will be Chairman and CEO of the new company initially. The merger is expected to close in the second half of 2016 pending shareholder and regulatory approvals.
- Total net revenue for JPMorgan Chase in Q1 2010 was $27.7 billion, an 11% increase from Q1 2009. Net income was $3.3 billion, up 55% from Q1 2009.
- Noninterest expense increased 34% to $16.1 billion due primarily to a $2.2 billion increase in other expense. Provision for credit losses decreased 4% to $7 billion.
- Key business lines reported the following net income: Investment Bank $2.5 billion, Retail Financial Services -$131 million, Card Services -$303 million, Commercial Banking $390 million.
The document summarizes a shareholder meeting for tronc, Inc. It highlights improvements in the company's balance sheet, core business, and investments in growth areas. Financial metrics like Adjusted EBITDA, net debt, stock price, and net income were up significantly from the previous year. However, the document also includes disclaimers stating that some terms used are non-GAAP measures and the financial data should not be considered as alternatives to GAAP measures of performance.
Voya Financial held an investor presentation on May 7, 2014 to discuss its first quarter 2014 results. The presentation highlighted that Voya achieved higher expected capital generation, repurchased $265 million in shares, and rebranded from ING U.S. to Voya Financial in April 2014. Voya's ongoing business adjusted operating return on equity remained steady at 10.3% for both the first quarter and trailing twelve months of 2014, consistent with its full year 2013 results and on track to meet its 2016 target. Retirement solutions continued its re-pricing strategy in tax-exempt markets and leveraged a rebuilt sales force.
The document is a financial supplement from JPMorgan Chase & Co. for the second quarter of 2011. It includes:
- Consolidated financial highlights such as total net revenue, net income, earnings per share, and capital ratios for the second quarter of 2011 compared to previous quarters.
- Business segment results for the second quarter of 2011 including net income for each line of business.
- Additional financial details such as credit related information, market risk information, and non-GAAP reconciliations.
- The supplement provides investors with JPMorgan Chase's key financial results to allow analysis of performance and comparisons to previous periods. It contains consolidated results, business segment results, and other financial details for
Everi Holdings Investor Presentation November 2016Everi_Investors
The document provides an investor presentation for Everi Holdings Inc. for the quarter ended September 30, 2016. It includes:
- An overview of Everi's Games and Payments segments, highlighting key financial metrics such as revenue, adjusted EBITDA, and unit install base.
- A summary of Everi's third quarter 2016 results and recent developments, including new product launches.
- Updates on Everi's strategic priorities to increase its product library, distribution, and operating efficiencies.
- An analysis of Everi's secured leverage ratio and the minimum adjusted EBITDA required by its credit agreement covenants over the next few years.
This document provides highlights from Aimia's Q4 2015 results and includes forward-looking statements about Aimia's financial metrics and performance in 2016. It cautions that Aimia's statements involve assumptions that may prove to be incorrect and do not account for special items or new transactions. It also defines several non-GAAP financial measures used by Aimia to evaluate performance and measure compliance with debt covenants.
The document appears to be a multiple choice exam covering various topics in finance and accounting, including financial statements, cost behavior, capital structure, valuation, budgeting, and analysis. It contains 40 multiple choice questions testing understanding of concepts such as the balance sheet, fixed and variable costs, net present value, cash flow analysis, and accounting principles.
Este documento presenta una guía de laboratorio sobre el sistema digestivo monogástrico y poligástrico. El objetivo general es identificar las principales formas y funciones de los diferentes órganos internos del aparato digestivo en monogástricos y poligástricos. Los objetivos específicos son localizar y reconocer las estructuras y componentes de ambos sistemas digestivos, así como conocer las funciones de los cuatro tipos de estómagos en los rumiantes. El procedimiento incluye identificar las funciones del rumen, omaso
Risk and Insurance Management Society Applauds TRIA ExtensionAlan Reisch
The Risk and Insurance Management Society (RIMS) announced its support for the six-year extension of the Terrorism Risk Insurance Act (TRIA) in January 2015. TRIA aims to make terrorism insurance easily accessible and affordable. Key amendments to the TRIA extension include: 1) The Secretary of Treasury now certifies acts of terrorism with guidance from the Secretary of Homeland Security; 2) The Comptroller of the United States must analyze and provide feedback on the federal government's assessment and collection of terrorism insurance premiums and capital reserves; 3) The legislation now applies to acts exceeding $100 million in insured losses, increasing by $20 million each year through 2020.
Ana presenta su carta de presentación al profesor Manuel. Ella tiene 16 años y vive en Moratalla con su hermano de 14 años y su perro Momi. Ana repitió tercero debido a problemas académicos, pero ahora sus estudios van mejor y espera graduarse de la escuela secundaria. Aunque aún no está segura de su futuro, sabe que desea trabajar en algo que la apasione y la haga feliz. Sus padres quieren que estudie derecho pero a ella no le gusta y cree que no tiene la capacidad. En cambio, le gustaría estudiar
This document provides a framework for assessing suicide risk by asking about suicidal desire, intent, plans, and capability. It includes example questions to ask about suicidal thoughts, plans, prior attempts, and details on thoughts, preparations, and past attempts. It concludes with summary questions about exposure to suicide, familiarity with danger, level of psychological pain, and likelihood of suicidal action. The document is adapted from several scholarly sources and provides guidance on evaluating suicide risk through open and direct questioning.
ISPRS: COMPARISON OF MULTIPLE IMUs IN AN EXPERIMENTAL FLIGHT TESTLaura Samsó, MSc
Laura Samsó, Mariano Wis, Ismael Colomina
GP-IMU-Bench experiment consists of simultaneous acquisition of data from multiple inertial units under the same
dynamic and static conditions. To accomplish those conditions, all the sensors are fixed on a platform that is directly
mounted into an airplane. This configuration permits all the inertial units to be able to sense the same movements. The
aim of this experiment is to obtain a set of data that allows establishing some comparisons among the IMUs that the IG
owns. The results of this experiment are very helpful to evaluate which is the best kind of IMU to be mounted on any
remote sensor.
In order to get these datasets, a series of HW and SW modifications were applied on IG’s TAG system for acquiring
the data from the IMUs simultaneously. Therefore, this paper goes through these modifications made on the system
with a more detailed description of the experiment. Some preliminary results of the comparison are shown.
The document discusses accounting standards and regulations in India regarding the preparation and presentation of consolidated financial statements. It outlines the objectives of consolidated financial statements which include providing financial information about a group's economic activities and resources. It also describes key requirements for consolidated financial statements such as elimination of intragroup transactions and uniform accounting policies.
- The document discusses Aimia's Q1 2016 highlights and financial results. It provides forward-looking statements and cautions that actual results may differ materially from expectations.
- Gross billings decreased 3.7% to $573.0 million due to lost contracts, lower reward fulfillment activity, and wind downs, partially offset by new client wins. Adjusted EBITDA was $50.6 million.
- Key highlights included stability in Aeroplan's financial cards business, a new ISS win with Aeon Retail, and progress on Aimia's operating cost reduction initiatives.
UGI Corporation reported its fiscal 2017 third quarter results. Overall results were in line with historical third quarter levels despite warmer than normal weather.
AmeriGas' adjusted EBITDA was $58.4 million, down from $64.6 million last year due to a 4% volume decline from warmer weather. However, unit margins increased despite a 28% rise in propane costs.
UGI International's adjusted income before taxes was $1.8 million, down from $32.2 million last year primarily due to a 6.7% volume decline from 8.1% warmer weather compared to the prior year.
UGI Utilities' income before taxes was $17.5 million, down
The document summarizes AmeriGas Partners' fiscal 2017 third quarter results. Weather was warmer than the prior year, lowering propane demand and volumes by 4%, though margins increased due to higher average propane costs. Adjusted EBITDA was $58.4 million compared to $64.6 million last year. Cylinder exchange and national accounts volumes grew. Guidance for full year fiscal 2017 Adjusted EBITDA remains at $550 million. Acquisitions and debt refinancing were also discussed.
In 3 sentences:
Aimia reported strong financial results for Q4 2014 and FY 2014, meeting or exceeding guidance across key metrics like gross billings and adjusted EBITDA. The Aeroplan program transformation delivered exceptional growth results but also impacted margins as expected due to factors like welcome bonus miles and marketing programs. While some challenges were expected from economic factors in certain regions, Aimia provided guidance for continued growth in 2015 supported by its global coalition programs and proprietary loyalty solutions.
This document discusses solutions to ACC 225 Week 1 discussion questions about accounting classifications and influences. It also includes questions from the STR 581 Week 4 Capstone Final Examination, covering topics like the four fundamental financial statements, cost classifications, capital budgeting techniques, and organizational forms.
Q1 16 results presentation final unencryptedInvestorMarkit
- Markit reported revenue of $287.8 million for Q1 2016, up 7.8% on a constant currency basis with 1% organic growth and 6.8% from acquisitions.
- Information segment grew revenue 7.4% to $129.5 million driven by strong pricing and reference data products and a 4.1% contribution from CoreOne acquisition.
- Processing revenue declined 7.6% to $62.3 million due to lower rates and credit volumes as well as adverse FX, partially offset by 4.6% from DealHub.
- Solutions revenue was up 15% to $96 million including 4% organic growth and 12.5% from acquisitions such
This document provides a summary of an enhanced reporting presentation by Ameriprise Financial on December 4, 2007. It discusses the new segments that Ameriprise will report, including Advice & Wealth Management, Asset Management, Annuities, Protection, and Corporate & Other. The presentation aims to increase transparency and link metrics and financial results to demonstrate how the businesses create economic value. It provides an overview of the segments and discusses transfer pricing between segments. The majority of the presentation focuses on reviewing the income statements of each new segment.
JPMorgan Chase reported financial results for the first quarter of 2009. Net income was $2.1 billion, up significantly from $702 million in the prior quarter. Total net revenue was $25 billion, a 45% increase from the prior quarter, driven by stronger fixed income markets. The provision for credit losses was $8.6 billion, reflecting deterioration in the credit environment. Total noninterest expense was $13.4 billion, a 19% increase from the prior quarter, as compensation costs rose with improved revenue.
Mo e investor roadshow presentation final 032116InvestorMarkit
IHS and Markit, two global information providers, will merge to create a new combined company called IHS Markit. The all-stock deal values Markit at $6.25 billion and will make IHS Markit a leader in critical information, analytics, and solutions. Jerre Stead will be Chairman and CEO of the new company initially. The merger is expected to close in the second half of 2016 pending shareholder and regulatory approvals.
- Total net revenue for JPMorgan Chase in Q1 2010 was $27.7 billion, an 11% increase from Q1 2009. Net income was $3.3 billion, up 55% from Q1 2009.
- Noninterest expense increased 34% to $16.1 billion due primarily to a $2.2 billion increase in other expense. Provision for credit losses decreased 4% to $7 billion.
- Key business lines reported the following net income: Investment Bank $2.5 billion, Retail Financial Services -$131 million, Card Services -$303 million, Commercial Banking $390 million.
The document summarizes a shareholder meeting for tronc, Inc. It highlights improvements in the company's balance sheet, core business, and investments in growth areas. Financial metrics like Adjusted EBITDA, net debt, stock price, and net income were up significantly from the previous year. However, the document also includes disclaimers stating that some terms used are non-GAAP measures and the financial data should not be considered as alternatives to GAAP measures of performance.
Voya Financial held an investor presentation on May 7, 2014 to discuss its first quarter 2014 results. The presentation highlighted that Voya achieved higher expected capital generation, repurchased $265 million in shares, and rebranded from ING U.S. to Voya Financial in April 2014. Voya's ongoing business adjusted operating return on equity remained steady at 10.3% for both the first quarter and trailing twelve months of 2014, consistent with its full year 2013 results and on track to meet its 2016 target. Retirement solutions continued its re-pricing strategy in tax-exempt markets and leveraged a rebuilt sales force.
The document is a financial supplement from JPMorgan Chase & Co. for the second quarter of 2011. It includes:
- Consolidated financial highlights such as total net revenue, net income, earnings per share, and capital ratios for the second quarter of 2011 compared to previous quarters.
- Business segment results for the second quarter of 2011 including net income for each line of business.
- Additional financial details such as credit related information, market risk information, and non-GAAP reconciliations.
- The supplement provides investors with JPMorgan Chase's key financial results to allow analysis of performance and comparisons to previous periods. It contains consolidated results, business segment results, and other financial details for
Everi Holdings Investor Presentation November 2016Everi_Investors
The document provides an investor presentation for Everi Holdings Inc. for the quarter ended September 30, 2016. It includes:
- An overview of Everi's Games and Payments segments, highlighting key financial metrics such as revenue, adjusted EBITDA, and unit install base.
- A summary of Everi's third quarter 2016 results and recent developments, including new product launches.
- Updates on Everi's strategic priorities to increase its product library, distribution, and operating efficiencies.
- An analysis of Everi's secured leverage ratio and the minimum adjusted EBITDA required by its credit agreement covenants over the next few years.
This document provides highlights from Aimia's Q4 2015 results and includes forward-looking statements about Aimia's financial metrics and performance in 2016. It cautions that Aimia's statements involve assumptions that may prove to be incorrect and do not account for special items or new transactions. It also defines several non-GAAP financial measures used by Aimia to evaluate performance and measure compliance with debt covenants.
The document appears to be a multiple choice exam covering various topics in finance and accounting, including financial statements, cost behavior, capital structure, valuation, budgeting, and analysis. It contains 40 multiple choice questions testing understanding of concepts such as the balance sheet, fixed and variable costs, net present value, cash flow analysis, and accounting principles.
Este documento presenta una guía de laboratorio sobre el sistema digestivo monogástrico y poligástrico. El objetivo general es identificar las principales formas y funciones de los diferentes órganos internos del aparato digestivo en monogástricos y poligástricos. Los objetivos específicos son localizar y reconocer las estructuras y componentes de ambos sistemas digestivos, así como conocer las funciones de los cuatro tipos de estómagos en los rumiantes. El procedimiento incluye identificar las funciones del rumen, omaso
Risk and Insurance Management Society Applauds TRIA ExtensionAlan Reisch
The Risk and Insurance Management Society (RIMS) announced its support for the six-year extension of the Terrorism Risk Insurance Act (TRIA) in January 2015. TRIA aims to make terrorism insurance easily accessible and affordable. Key amendments to the TRIA extension include: 1) The Secretary of Treasury now certifies acts of terrorism with guidance from the Secretary of Homeland Security; 2) The Comptroller of the United States must analyze and provide feedback on the federal government's assessment and collection of terrorism insurance premiums and capital reserves; 3) The legislation now applies to acts exceeding $100 million in insured losses, increasing by $20 million each year through 2020.
Ana presenta su carta de presentación al profesor Manuel. Ella tiene 16 años y vive en Moratalla con su hermano de 14 años y su perro Momi. Ana repitió tercero debido a problemas académicos, pero ahora sus estudios van mejor y espera graduarse de la escuela secundaria. Aunque aún no está segura de su futuro, sabe que desea trabajar en algo que la apasione y la haga feliz. Sus padres quieren que estudie derecho pero a ella no le gusta y cree que no tiene la capacidad. En cambio, le gustaría estudiar
This document provides a framework for assessing suicide risk by asking about suicidal desire, intent, plans, and capability. It includes example questions to ask about suicidal thoughts, plans, prior attempts, and details on thoughts, preparations, and past attempts. It concludes with summary questions about exposure to suicide, familiarity with danger, level of psychological pain, and likelihood of suicidal action. The document is adapted from several scholarly sources and provides guidance on evaluating suicide risk through open and direct questioning.
ISPRS: COMPARISON OF MULTIPLE IMUs IN AN EXPERIMENTAL FLIGHT TESTLaura Samsó, MSc
Laura Samsó, Mariano Wis, Ismael Colomina
GP-IMU-Bench experiment consists of simultaneous acquisition of data from multiple inertial units under the same
dynamic and static conditions. To accomplish those conditions, all the sensors are fixed on a platform that is directly
mounted into an airplane. This configuration permits all the inertial units to be able to sense the same movements. The
aim of this experiment is to obtain a set of data that allows establishing some comparisons among the IMUs that the IG
owns. The results of this experiment are very helpful to evaluate which is the best kind of IMU to be mounted on any
remote sensor.
In order to get these datasets, a series of HW and SW modifications were applied on IG’s TAG system for acquiring
the data from the IMUs simultaneously. Therefore, this paper goes through these modifications made on the system
with a more detailed description of the experiment. Some preliminary results of the comparison are shown.
El autobús PAZ-320412 ofrece una opción eficiente para el transporte público urbano y suburbano. Está diseñado para maximizar la comodidad de los pasajeros y cuenta con un motor Cummins y una transmisión Allison que proporcionan bajos costos de combustible y mantenimiento. El autobús también tiene un chasis y carrocería duraderos diseñados para cumplir con los estándares de seguridad.
5 e Discovery Risks to Avoid in Board CommunicationsOnBoard
We heard from Kelly Twigger the Principal of ESI Attorneys, a law firms dedicated to advising clients on issues in electronic discovery, open records and FOIA, compliance and information management.
Ms. Twigger explored how the proliferation of electronic communications has dramatically altered the information landscape in corporate america. For years, we have created, sent, stored and received electronically stored information (“ESI”) with no real thought to how to store it, whether to keep it, how or for how long. Changes to court rules in 2006 now provide for the discovery of all ESI in litigation, and organizations must now actively plan for and protect their information, especially communications to, from and between their Board of Directors. Recent high profile hacks have demonstrated the dangers of allowing board communications to be distributed across multiple networks.
O documento fornece dicas para mulheres sobre como conquistar e manter um homem feliz no relacionamento, listando 5 coisas que os homens necessitam: 1) Sentir desejo, 2) Saber que é respeitado, 3) Sentir-se emocionalmente seguro, 4) Sentir-se desafiado, 5) Sentir-se admirado. Também enfatiza a importância da feminilidade, confiança e vulnerabilidade na relação.
La asesoría número 2 de Openminds trata sobre la importancia de la educación y el aprendizaje continuo a lo largo de la vida. Brinda consejos para mantenerse actualizado en temas de interés personal y profesional mediante la lectura constante y la participación en cursos y talleres. También enfatiza la necesidad de desarrollar habilidades blandas como la comunicación, el trabajo en equipo y la resolución de problemas.
statement of cash flow and statement of retained earnings.sabaAkhan47
The document defines key accounting terms related to financial statements:
- A statement of cash flows reports the impact of operating, investing, and financing activities on a firm's cash flows over an accounting period. It summarizes changes in a company's cash position.
- The statement of retained earnings reconciles the beginning and ending balances in the retained earnings account and shows changes from net income and dividends.
- Key terms include securities, debt securities, equity securities, amortization, and accrual-based accounts.
After analyzing Primerica's financial statements, the author found some areas of strength and weakness. While revenue and assets grew from 2012-2014, net income grew at a slower rate. Expenses like benefits claims and sales commissions comprised a large percentage of revenue. Liquidity and efficiency ratios showed short-term debt repayment and asset utilization could improve. However, profitability ratios were strong. Further analysis revealed expenses like benefits claims increased slightly, constraining net income growth. The company needs $233 million in external funding to maintain operations.
This document discusses LPL Financial's business opportunity and provides forward-looking statements and notices about non-GAAP financial measures. It highlights that LPL Financial is the leading financial services provider to independent advisors, RIAs, and financial institutions. Key messages are that LPL Financial's differentiated value proposition drives advisor growth, the scale of its advisory and brokerage offerings provides flexibility to manage change, and its financial performance demonstrates business growth and earnings potential. The document contains cautionary language about forward-looking statements and defines non-GAAP financial measures including adjusted earnings and adjusted EBITDA.
Financial Account group assignment on Financial statement of Golden Agricultureamykua
This document provides an overview and examples of key financial statements including:
1) The balance sheet reports a company's assets, liabilities, and owner's equity at a point in time. It divides assets into current and long-term categories.
2) The income statement reports a company's revenues, expenses, and profits over a period of time. It follows revenue recognition and expense matching principles.
3) An example income statement from Golden Agri is presented showing revenues, expenses, and net income.
4) Financial statements provide important information to both internal and external users about a company's financial performance and health.
SpiceJet traces its origins to ModiLuft, an airline founded in 1993 through a joint venture between Indian businessman SK Modi and Lufthansa. ModiLuft ceased operations in 1996 but its Air Operator Certificate remained dormant. In 2004, Ajay Singh purchased ModiLuft's certificate to quickly start low-cost carrier SpiceJet. While SpiceJet grew quickly, it faced losses from 2012-2014 due to rising oil prices and incurred debt. By end of 2014, SpiceJet was nearly bankrupt but Ajay Singh took control and restructured the airline, returning it to profitability. However, a financial analysis of SpiceJet from 2017-2021 shows declining current ratio, negative net profit ratio,
What are the four 4 major financial statements.pdfsarikabangimatam
Financial statements summarize a company's business activities, financial performance, financial position, and cash flows through a series of written reports. All reports should be structured to convey relevant data in an easily digestible manner. Specifically, a cliff note on the financial performance of the Business Accountants. These reports typically provide a snapshot of a specific period of time and typically represent activity over a specific month, year, or specific time period. These financial statements are critical to understanding your business and performance.
This document discusses the accounting communication process and key players involved, including regulators, managers, directors, auditors, and financial statement users. It covers the roles and guidance these players receive, as well as common financial statements, reports, and disclosures used to communicate accounting information, such as annual reports, quarterly reports, and SEC filings. It also summarizes guidelines for ensuring useful financial reporting and analyzing company performance based on return on equity and its components.
Financial Statement Analysis
During the recession many industries failed down which results into the loss of millions of dollars of the Investors and Stockholders. Later after all those incidents government has decided to make it necessary to have a financial statement to all the companies.
I am appointed as a Chief Financial Officer of the Norton Healthcare, which is operating in different parts of the country with hundreds of branches. All the financial statements should be made in each financial year, and that must be submitted to an independent financial organization. The firm will then analyze and give its recommendation as per the financial situation of the company. Company is more evaluating its strategies and decision regarding the business. The financial Statement is a necessary tool for the investor’s so that they can make investment decisions as per the financial performance of the company.
I have reviewed the financial health of the company by doing an internal survey. Years which I have covered during this are 2012, 2013 and 2014. The financial situation of the company is as following report.
2012:
2013:
2014:
In the Three consecutive years company has shown tremendous growth in terms of earning and increase in the total asset. In the year of 2012 the revenue generated by the company was $716,275,861 which was increase by the $ 65,772,910 in the year of the 2013. This increase in the Net asset in the beginning of the year shows a perfect path for the company as well as for the economy. Later in the year of the 2013, net asset of the company is become $2,241,164,734 which increases to $ 2,354,735,888 in the year of 2014. This shows a very good trend to the economy and the organization.
After analyzing the organization’s data one thing which impacts the organization is the non operating loss, the non operating losses in the year of 2013 increased many times and later on it increased many folds. This has negative impact on the performance of the company. The severe losses which are counted in the non operating losses are gain or losses from the investment, property sell and from the currency exchange. Non operating revenues and expenses show a loss of $1.9 million in the year of 2013, which was about $39.7 million in the year of 2012. The losses on the extinguishment of debt associated with this bond issued total $3.8 million. Losses on some software and hardware were about $2.4 million. The change in mark to the market loss position was about $ 10 million in the year of 2012 which was later improved to the $11.8 million.
As a CFO of the Organisation, I have some regulation which could be issued so that losses can be made under control. Non- Operating losses which accounts to millions in the year of 2013-2014, which can be minimized by selecting the thing which are involved within the organization and can be done separately by mitigating the losses. Losses due to the software and hardware which acco ...
This document discusses sources of financial information for analyzing companies, including published annual and quarterly reports, reports filed with the SEC like Forms 10-K and 10-Q, and reports from advisory services. It also describes analytical techniques used in financial statement analysis like horizontal analysis, vertical analysis, and ratio analysis. These techniques simplify identifying relationships and trends in financial data to evaluate a company's financial condition, performance, ability to pay debts, and profitability. The objective is to forecast future ability based on historical financial statements.
8
Non-GAAPs Measures
Name:
Professor’s Name
Course Name:
Course/Registration No.:
Date:
Introduction/Purpose
Accounting and finance profession requires that the process or recording transaction and preparation of the financial statements be done with some standards that are generally outlined as GAAPs. The standards enables organizations, companies whether private or public and other institutions to be accurate and transparent in their preparation and recording of financial statements. In order to achieve transparency, accuracy and consistency in the predation of financial reports, GAAPs is used as the standard measure. GAAPs stand for generally accepted accounting principles. There is no universal standard that applies to all organizations in different geographical locations in the world. These standards normally differ from one country to the other. Generally accepted accounting principle is the bedrock for understanding of their financial performance of an institution whether public or private owned. GAAPs normally outlines the procedures and the scorecard for the preparation of financial reports and statements therefore when a particular company prepares its financial statements without employing the methodology outlined in GAAPs, then such a company is said to be using a Non-GAAP measure. Non-GAAP measure does not apply the standards stated as the generally accepted accounting principles. Non-GAAPs tries to explain the historical financial performance of a company and the projected and expected future performance of a particular company, the current financial position and the general cash flows.
A number of Non-GAAP measures that will be discussed herein include but not limited to EBITDA (Earnings before Interest and Tax, Depreciation and Amortization), Adjusted Earning, funds from operation (FFO), other cash earning (CE), free cash flows (FCF) and EBIT (Earnings before Interest and Tax). Other Non-GAAP measures include Net Operating Income (NOI), modified funds from operations (MFFO), Broad cash flow (BCF) and ROIC (Return on invested capital). Each of these non-GAAP measures have been explained below.
Earnings before Interest, Tax, Depreciation and Amortization is a type of Non-GAAP measure to determine the general operating performance of a company. Some of the merits of EBITDA include its ability to compare competitive firms in terms of their performance, it indicates a company’s efficiency and effectiveness regarding financial performance, gives the general outlook of business performance. EBITDA does not consider capital investments and other financial variables that may affect the financial position of the company. It only include expenses that are considered necessary in the day’s operation of the company. EBITDA gives an account of cash flows that might have been generated by the ongoing operations in the company. Some of the disadvantages of earnings before interest tax, depreciation and amortization include its f.
Ratios and formulas are important analytical tools for evaluating a company's financial statements. Ratio analysis involves calculating relationships between financial data to assess aspects of a company's operations, such as liquidity, profitability, leverage, efficiency and creditworthiness. Common financial ratios are grouped into categories like liquidity ratios, which measure ability to meet current obligations, and profitability ratios, which evaluate expenses and returns. A standard list of ratios does not exist, as analysts choose those most relevant and understandable for the situation.
The DuPont analysis breaks down return on equity (ROE) into three components: net profit margin, total asset turnover, and financial leverage. This allows companies to identify which specific factors are driving ROE and how they can be improved. The analysis provides a more comprehensive understanding of a company's profitability and valuation than looking at ROE alone. It is useful for comparing competitors and determining whether high ROE is due to sustainable or risky factors.
The DuPont analysis breaks down return on equity (ROE) into three components: net profit margin, total asset turnover, and financial leverage. This allows companies to identify which specific factors are driving ROE and how they can be improved. The analysis provides a more comprehensive understanding of a company's profitability and valuation than looking at ROE alone. It is useful for comparing competitors and determining whether high ROE is due to sustainable or risky factors.
- This document contains Quintiles' earnings presentation for the fourth quarter of 2014.
- Key highlights include 22.2% net new business growth, 9.3% constant currency service revenue growth, and 29.1% diluted adjusted earnings per share growth for Q4.
- For the full year 2014, Quintiles saw 10.1% constant currency service revenue growth, 31.1% diluted adjusted EPS growth, and $11.24 billion in diversified backlog.
The document discusses various aspects related to accounts, audit, and auditors under the Companies Act 2013. Some key points include:
- Every company must prepare annual financial statements including a balance sheet, profit and loss statement, cash flow statement and notes. The accounts must give a true and fair view of the company's affairs.
- The board of directors is responsible for the preparation of financial statements and a Directors' Responsibility Statement.
- An auditor must be appointed to audit the accounts annually and certify if they give a true and fair view. Their duties and qualifications are also outlined.
- The board report attached to financial statements must include details like number of board meetings, related party transactions, CSR
The document discusses the provisions related to accounts and auditors under the Companies Act 2013. It provides an overview of key sections regarding books of accounts, financial statements, board reports, appointment and rotation of auditors. It explains the requirements for listed and other prescribed class of companies. It also summarizes the eligibility, qualifications, disqualifications and duties of auditors. The document provides a high-level view of the accounting and auditing norms that companies need to comply with under the Companies Act.
This document outlines the key topics covered in a money and finance management course, including chapters on business accounting. Chapter 3 focuses on accounting and discusses the aim of accounting, which is to report financial information about a business's performance, financial position, and cash flow. It explains that accounting information is compiled into common financial statements like the income statement, balance sheet, statement of cash flows, and statement of retained earnings. The balance sheet section describes how a balance sheet categorizes a company's assets, liabilities, and shareholders' equity, with assets divided into current and fixed assets. It also provides a sample balance sheet formula showing that total assets must equal the sum of total liabilities and shareholders' equity.
Jazzit Score is a financial reporting tool that automatically creates a comprehensive 32 page financial report analyzing the health of your clients’ business. Drawing on the trial balance info already entered in CaseWare Working Papers, it includes ratio analysis, trend analysis, comparative industry and custom defined benchmarks with insightful commentary.
Founded in 2000, Jazzit is Canada’s leading supplier of premium CaseWare templates for accountants. Our products include Jazzit Fundamentals, Jazzit Checklists and Jazzit Score, creating a powerful suite of automated solutions for SME practioners. Jazzit Fundamentals, the flagship product, is an integrated suite of over 115 templates and letters that assist public accountants in completing year-end engagements with their corporate clients. With offices in Calgary, Alberta, and Kelowna, B.C., Jazzit’s software serves over 5,000 accounting professionals across Canada.
Jazzit Score is a financial reporting tool that automatically creates a comprehensive 32 page financial report analyzing the health of your clients' business. Drawing on the trial balance info already entered in CaseWare Working Papers, it includes ratio analysis, trend analysis, comparative industry and custom defined benchmarks with insightful commentary.
Founded in 2000, Jazzit is Canada's leading supplier of premium CaseWare templates for accountants. Our products include Jazzit Fundamentals, Jazzit Checklists and Jazzit Score, creating a powerful suite of automated solutions for SME practioners. Jazzit Fundamentals, the flagship product, is an integrated suite of over 100 templates and letters that assist public accountants in completing year-end engagements with their corporate clients. With offices in Calgary, Alberta, and Kelowna, B.C., Jazzit's software serves over 5,000 accounting professionals across Canada.
1. Fortune 500 - Fortune
Methodology
Companies are ranked by total revenues for their respective fiscal years. Included in the survey are
companies that are incorporated in the U.S. and operate in the U.S. and file financial statements
with a government agency. This includes private companies and cooperatives that file a 10-K or a
comparable financial statement with a government agency, and mutual insurance companies that
file with state regulators. It also includes companies that file with a government agency but are
owned by private companies, domestic or foreign, that do not file such financial statements.
Excluded are private companies not filing with a government agency; companies incorporated
outside the U.S.; and U.S. companies owned or controlled by other companies, domestic or foreign,
that file with a government agency. Also excluded are companies that failed to report full financial
statements for at least three quarters of the current fiscal year. Percent change calculations for
revenue, net income, and earnings per share are based on data as originally reported. They are not
restated for mergers, acquisitions, or accounting changes. The only changes to the prior years' data
are for significant restatement due to reporting errors that require a company to file an amended
10-K.
Revenues
Revenues are as reported, including revenues from discontinued operations when published. If a
spinoff is on the list, it has not been included in discontinued operations. Revenues for commercial
banks and savings institutions are interest and noninterest revenues. Revenues for insurance
companies include premium and annuity income, investment income, and capital gains or losses but
exclude deposits. Revenues figures for all companies include consolidated subsidiaries and exclude
excise taxes. Data shown are for the fiscal year ended on or before Jan. 31, 2014. Unless otherwise
noted, all figures are for the year ended Dec. 31, 2013.
Profits
Profits are shown after taxes, extraordinary credits or charges, cumulative effects of accounting
2. changes, and noncontrolling interests (including subsidiary preferred dividends), but before
preferred dividends of the company. Figures in parentheses indicate a loss. Profit declines of more
than 100% reflect swings from 2012 profits to 2013 losses. Profits for real estate investment trusts,
partnerships, and cooperatives are reported but are not comparable with those of the other
companies on the list because they are not taxed on a comparable basis. Profits for mutual insurance
companies are based on statutory accounting.
Balance Sheet
Assets are the company's year-end total. Total stockholders' equity is the sum of all capital stock,
paid-in capital, and retained earnings at the company's year-end. Excluded is equity attributable to
noncontrolling interests. Also excluded is redeemable preferred stock whose redemption is either
mandatory or outside the company's control. Dividends paid on such stock have been subtracted
from the profit figures used in calculating return on equity.
Employees
The figure shown is a fiscal year-end number as published by the company in its annual report.
Where the breakdown between full- and part-time employees is supplied, a part-time employee is
counted as one-half of a full-time employee.
Earnings Per Share
The figure shown for each company is the diluted earnings-per-share figure that appears on the
income statement. Per-share earnings are adjusted for stock splits and stock dividends. Though
earnings-per-share numbers are not marked by footnotes, if a company's profits are footnoted it can
be assumed that earnings per share is affected as well. The five-year and 10-year earnings-growth
rates are the annual rates, compounded.
Total Return to Investors
Total return to investors includes both price appreciation and dividend yield to an investor in the
company's common stock. The figures shown assume sales at the end of 2013 of stock owned at the
end of 2003, 2008, and 2012. It has been assumed that any proceeds from cash dividends and stock
received in spinoffs were reinvested when they were paid. Returns are adjusted for stock splits,
stock dividends, recapitalizations, and corporate reorganizations as they occurred; however, no
effort has been made to reflect the cost of brokerage commissions or of taxes.
3. Total-return percentages shown are the returns received by the hypothetical investor described
above. The five-year and 10-year returns are the annual rates, compounded.
Medians
No attempt has been made to calculate median figures in the tables for groups of fewer than four
companies. The medians for profit changes from 2012 to 2013 do not include companies that lost
money in 2012 or lost money in both 2012 and 2013, because no meaningful percentage changes
can be calculated in such cases.
Credits
This Fortune 500 Directory was prepared under the direction of senior editor L. Michael Cacace,
assisted by list editor Scott DeCarlo. Income statement and balance sheet data provided by the
companies were reviewed and verified against published earnings releases, 10-K filings, and annual
reports by reporter Douglas G. Elam and accounting specialists Richard K. Tucksmith and Rhona
Altschuler. Markets editor Kathleen Smyth used those same sources to check the data for earnings
per share. In addition, she used data provided by Thomson Reuters and SP Capital IQ to calculate
total return and market capitalization. Database administrator Larry Shine provided technical
support. Edith Fried reviewed and edited nonstatistical information. Research director Marilyn H.
Adamo, Viki Goldman, and Kathleen Lyons assisted with the data gathering and verification. The
data verification process was aided substantially by information provided by SP Capital IQ. Other
sources used were: A.M. Best; Hoover's; and Morningstar Document Research.
http://money.cnn.com/magazines/fortune/fortune500/