rmk_080603a
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This document provides reconciliations of non-GAAP measures for Aramark Corporation's Food and Support Services - International Segment and consolidated sales for the quarters ended June 27, 2003 and June 28, 2002. It removes the impact of currency translation to show sales and operating income on a constant currency basis. For the international segment, sales increased 6% rather than 21% and operating income increased 19% rather than 37% after adjusting for currency translation. Consolidated sales increased 7% rather than 10% after the same adjustment.
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rmk_021104a
Management provided adjustments to sales figures to enhance comparability between reporting periods by eliminating the effects of acquisitions, divestitures, a calendar shift, and currency translation. Sales for the US food and support services segment were adjusted to include $40 million shifted from the fourth quarter of 2003 due to a calendar change and exclude $88 million from acquisitions and divestitures. International sales were adjusted to exclude $9 million from acquisitions and include a currency translation add-back of $48 million. The adjustments resulted in an organic sales growth rate of 4% for US operations and 6% for international operations.
rmk_051104organic
Management believes presenting organic sales growth adjusted for acquisitions, divestitures, calendar shifts, and currency translation provides a useful comparison between periods. For the second quarter of 2004 compared to 2003, consolidated sales grew 12% as reported but 7% as adjusted. Food and support services sales in the US grew 9% as reported and 7% adjusted, while international sales grew 34% reported but 17% adjusted excluding currency effects. International operating income grew 35% reported but 17% adjusted excluding currency translation.
Q3_OrganicSalesGrowth
Management believes presenting organic sales growth, which adjusts for acquisitions, divestitures, and currency effects, provides useful information to investors. For the quarter, Aramark's consolidated sales grew 8% as reported but only 4% on an organic basis after adjusting for acquisitions and divestitures of $60 million. Food and support services international sales grew 25% as reported but only 8% organically after adjusting for acquisitions and divestitures of $52 million and currency translation effects.
2005_OrganicGrowthCC
The document provides a reconciliation of non-GAAP measures and organic growth for ARAMARK Corporation and its subsidiaries. It summarizes sales growth for the company and its divisions in the fourth quarter of 2004 and 2003 adjusted to eliminate the effects of acquisitions, divestitures, currency translation, and the 53rd week in 2003. Overall consolidated sales grew 6% organically. Worldwide food and support services sales grew 7% organically and food and support services international sales grew 6% organically. Uniform and career apparel rental sales grew 4% organically.
rmk_081004a
ARAMARK Corporation provided a reconciliation of non-GAAP measures to calculate organic growth by adjusting for the effects of acquisitions, divestitures, a calendar shift between fiscal years 2003 and 2004, and currency translation. For the third quarter of fiscal year 2004, consolidated sales increased 8% organically over the prior year. Food and support services sales in the US increased 9% organically, while international sales increased 5% organically after adjusting for a currency translation increase in the prior year.
Q3_06_OrganicSalesGrowth
Management believes presenting organic sales growth eliminates the effects of acquisitions, divestitures, and currency translation, providing a useful comparison. For the quarter, ARAMARK's consolidated sales grew 5% as reported but were unchanged organically. Food and support services international sales grew 11% reported but grew 7% organically, after removing the effects of a currency translation gain.
rmk_081004d
ARAMARK Corporation provides a reconciliation of non-GAAP measures for organic growth that adjusts sales and operating income for the effects of acquisitions, divestitures, currency translation, and a calendar shift. For the third quarter of fiscal year 2004, consolidated sales increased 8% on an adjusted organic basis compared to the prior year. Food and support services sales in the US increased 9% on an adjusted organic basis for the quarter. International food and support services sales increased 5% on an adjusted organic basis compared to the prior year quarter.
rmk_051104call
This document provides a reconciliation of ARAMARK Corporation's reported sales figures to adjusted sales figures that eliminate the effects of acquisitions, divestitures, a calendar shift, and currency translation. This is done to enhance comparability between reporting periods. For the second quarter and first half of 2004, reported consolidated sales increased 12% and 10% respectively, while adjusted consolidated sales increased 7% and 5%. Adjusted sales figures are also provided for various segments to show organic growth rates.
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rmk_021104a
Management provided adjustments to sales figures to enhance comparability between reporting periods by eliminating the effects of acquisitions, divestitures, a calendar shift, and currency translation. Sales for the US food and support services segment were adjusted to include $40 million shifted from the fourth quarter of 2003 due to a calendar change and exclude $88 million from acquisitions and divestitures. International sales were adjusted to exclude $9 million from acquisitions and include a currency translation add-back of $48 million. The adjustments resulted in an organic sales growth rate of 4% for US operations and 6% for international operations.
rmk_051104organic
Management believes presenting organic sales growth adjusted for acquisitions, divestitures, calendar shifts, and currency translation provides a useful comparison between periods. For the second quarter of 2004 compared to 2003, consolidated sales grew 12% as reported but 7% as adjusted. Food and support services sales in the US grew 9% as reported and 7% adjusted, while international sales grew 34% reported but 17% adjusted excluding currency effects. International operating income grew 35% reported but 17% adjusted excluding currency translation.
Q3_OrganicSalesGrowth
Management believes presenting organic sales growth, which adjusts for acquisitions, divestitures, and currency effects, provides useful information to investors. For the quarter, Aramark's consolidated sales grew 8% as reported but only 4% on an organic basis after adjusting for acquisitions and divestitures of $60 million. Food and support services international sales grew 25% as reported but only 8% organically after adjusting for acquisitions and divestitures of $52 million and currency translation effects.
2005_OrganicGrowthCC
The document provides a reconciliation of non-GAAP measures and organic growth for ARAMARK Corporation and its subsidiaries. It summarizes sales growth for the company and its divisions in the fourth quarter of 2004 and 2003 adjusted to eliminate the effects of acquisitions, divestitures, currency translation, and the 53rd week in 2003. Overall consolidated sales grew 6% organically. Worldwide food and support services sales grew 7% organically and food and support services international sales grew 6% organically. Uniform and career apparel rental sales grew 4% organically.
rmk_081004a
ARAMARK Corporation provided a reconciliation of non-GAAP measures to calculate organic growth by adjusting for the effects of acquisitions, divestitures, a calendar shift between fiscal years 2003 and 2004, and currency translation. For the third quarter of fiscal year 2004, consolidated sales increased 8% organically over the prior year. Food and support services sales in the US increased 9% organically, while international sales increased 5% organically after adjusting for a currency translation increase in the prior year.
Q3_06_OrganicSalesGrowth
Management believes presenting organic sales growth eliminates the effects of acquisitions, divestitures, and currency translation, providing a useful comparison. For the quarter, ARAMARK's consolidated sales grew 5% as reported but were unchanged organically. Food and support services international sales grew 11% reported but grew 7% organically, after removing the effects of a currency translation gain.
rmk_081004d
ARAMARK Corporation provides a reconciliation of non-GAAP measures for organic growth that adjusts sales and operating income for the effects of acquisitions, divestitures, currency translation, and a calendar shift. For the third quarter of fiscal year 2004, consolidated sales increased 8% on an adjusted organic basis compared to the prior year. Food and support services sales in the US increased 9% on an adjusted organic basis for the quarter. International food and support services sales increased 5% on an adjusted organic basis compared to the prior year quarter.
rmk_051104call
This document provides a reconciliation of ARAMARK Corporation's reported sales figures to adjusted sales figures that eliminate the effects of acquisitions, divestitures, a calendar shift, and currency translation. This is done to enhance comparability between reporting periods. For the second quarter and first half of 2004, reported consolidated sales increased 12% and 10% respectively, while adjusted consolidated sales increased 7% and 5%. Adjusted sales figures are also provided for various segments to show organic growth rates.
Translation and remeasurement of foreign entity statements
The document discusses foreign currency translation and remeasurement for financial reporting purposes. It identifies the functional currency as the primary currency of the economic environment in which an entity operates, and lists factors to consider in determining functional currency. Translation involves using the current exchange rate to convert a foreign subsidiary's functional currency financial statements into the parent's reporting currency. Remeasurement involves using historical and temporal exchange rates to convert a foreign entity's transactions and balances into its functional currency, which is then translated if different from the parent's reporting currency. The key difference is the exchange rates used in each method.
Foreign currency transilition
This document discusses various methods for translating foreign currency financial statements when consolidating a foreign subsidiary's statements into a parent company's reporting currency. It provides examples of how the current/noncurrent method, monetary/nonmonetary method, temporal method, and current rate method would account for a change in exchange rates from DM3=$1 to DM2=$1. In general, the methods differ in whether they use the historical or current exchange rate to translate non-monetary assets such as inventory and fixed assets, and whether translation gains/losses affect net income.
Foreign Currency Transactions
This presentation reveals the steps and what must be accounted for in recording transactions involving foreign currency.
Employer employee relationship
This document discusses employer-employee relationships and employment contracts. It defines employees as individuals who perform services for an organization in exchange for wages or salary, and employers as individuals or organizations that employ workers. The document outlines different types of employees, describes key aspects of employer-employee relations like communication and feedback, and explains the purpose and important components of employment contracts between employers and employees.
balance of payment
Balance of payment is a systematic record of all economic transactions between a country and the rest of the world over a period of time, presented in a double-entry bookkeeping format. It includes credits for exports, services provided to foreign countries, and financial inflows; and debits for imports, services received from other countries, and financial outflows. A country has a balance of payments surplus if its credits exceed debits and a deficit if debits exceed credits. Countries use both monetary policies like adjusting exchange rates and non-monetary policies like promoting exports or restricting imports to address balance of payments deficits.
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The document discusses balance of payments (BoP), which is a statistical record of a country's international transactions presented as double-entry bookkeeping. Transactions resulting in receipts from foreigners are recorded as credits, while payments to foreigners are debits. Three cases of international transactions between companies and banks are presented to illustrate how credits and debits are recorded in the BoP accounts. The document also outlines the components of the current account, capital account, and official reserve account that make up a country's BoP. An example is given showing the US had a current account deficit in 2009.
Balance of trade & balance of payment
Balance of trade and balance of payments are key economic indicators of international trade. Balance of trade refers specifically to physical goods, comparing the value of a country's exports to its imports. It is favorable if exports exceed imports. Balance of payments includes both physical goods and invisible items like services, income, and capital transfers. It always balances to zero and includes the current account for trade in goods/services and the capital account. Unfavorable balances can be caused by economic, political, and social factors but can be improved through export promotion, reducing imports, and exploring new markets.
Foreign Currency Transactions
Used for MBA professional accounting class room presentation and it includes FASB rules and forex currency dealings details for purchase and sale of goods and services with foreign party.
comparison of Accounting Standards
The document discusses key aspects of Generally Accepted Accounting Principles (GAAP) including definitions, similarities and differences between Indian GAAP, International Financial Reporting Standards (IFRS) and US GAAP. It covers topics such as financial statements, revenue recognition, foreign currency translation and more. GAAP provides common standards for preparing financial statements to ensure consistency and comparability. While there are some differences between jurisdictions, the overall goals and many principles are largely similar across frameworks.
Balance of payment
The balance of payments records all economic transactions between a country and the rest of the world over a period of time. It includes visible items like exports and imports of goods, as well as invisible items like services. It also includes capital transfers. The balance of payments aims to systematically record all these international transactions and ensure receipts and payments are balanced. A country may experience a surplus or deficit in its balance of payments depending on whether receipts from transactions exceed payments or vice versa. Disequilibria can be corrected through various monetary and non-monetary measures that target exchange rates, exports, imports and capital flows.
Foreign Exchange Risk Management (Currency Risk Management)
This document provides an overview of currency risk and strategies for managing related exposures. It discusses the various risks faced by firms, including financial risks like currency risk. Currency risk, also called foreign exchange risk, arises from changes in the value of one currency against another. The document defines exposure and risk, and explains that exposure is the sensitivity to risk factors while risk refers to the variability in performance attributable to those factors. It then discusses various methods for measuring a firm's exposure and risk, such as using forward rates to separate anticipated from unanticipated changes. The document concludes by covering hedging strategies that can be used to manage currency risk exposures.
Foreign exchange market-final ppt(my)
The foreign exchange market or forex market as it is often called is the market in which currencies are traded.
Currency Trading is the world’s largest market consisting of almost trillion in daily volumes
The market continues to rapidly grow. Not only is the forex market the largest market in the world, but it is also the most liquid, differentiating it from the other markets.
There is no central marketplace for the exchange of currency, but instead the trading is conducted over-the-counter.
This decentralization of the market allows traders to choose from a number of different dealers to make trades with and allows for comparison of prices. Typically, the larger a dealer is the better access they have to pricing at the largest banks in the world, and are able to pass that on to their clients.
The spot currency market is open twenty-four hours a day, five days a week, with currencies being traded around the world in all of the major financial centers.
All trades that take place in the foreign exchange market involve the buying of one currency and the selling of another currency simultaneously. This is because the value of one currency is determined by its comparison to another currency.
The first currency of a currency pair is called the “base currency,” while the second currency is called the counter currency. The currency pair shows how much of the counter currency is needed to purchase one unit of the base currency.
Currency pairs can be thought of as a single unit that can be bought or sold. When purchasing a currency pair, the base currency is being bought, while the counter currency is being sold.
Forex Capital Markets (FXCM) is an online currency trading firm that offers a free demo account to traders who are new and interested in the foreign exchange market.
It allows you to experience every step of currency trading including choosing currency pairs, deciding how much risk to take, tracking the time and dates of placed trades, deciding how long to stay in the trade, and when to exit the trade. It also allows the placing of stop and limit orders on trades.
Information about trading and specifically about how to use the online trading platform can be found on the FXCM webpage. In addition, FXCM offers FREE interactive online seminars that are extremely useful to both new and experienced currency traders.
Characteristics of foreign exchange
Its huge trading volume representing the largest asset class in the world leading to high liquidity;
Its geographical dispersion;
Its continuous operation: 24 hours a day except weekends, i.e., trading from 20:15 GMT on Sunday until 22:00 GMT Friday;
The variety of factors that affect exchange rates;
The low margins of relative profit compared with other markets of fixed income;
The use of leverage to enhance profit and loss margins and with respect to account size.
Ppt on employee relation (Industrial Relation)
Employee relations consists of all areas involving relationships with employees, including terms of employment and issues arising from employment. Employee relation departments handle employee grievances, recognition, and morale to maintain a healthy work environment while meeting management's expectations. Key factors that influence employee relations include institutional, economic, technological, psychological, political/legal, and global influences. Maintaining positive employee relations requires consideration of policies, organizational culture, adaptability, codes of conduct, unions, ownership structure, workforce composition, technology, and attitudes of owners and workers. Well-planned employee relations aims to avoid conflicts and satisfy both employers and employees to help organizations reach their goals.
BALANCE OF PAYMENT
This document provides an overview of balance of payments (BOP) accounting. It defines BOP as a systematic record of all economic transactions between a country and the rest of the world. It notes that BOP has three main components: the current account balance, capital account balance, and the overall BOP. The current account tracks goods/services exports and imports, while the capital account tracks financial flows. The document also discusses factors that can cause BOP disequilibriums and monetary/non-monetary policy tools to correct imbalances, such as devaluation, export promotion, and tariffs.
Foreign Exchange Market
The document provides an overview of the foreign exchange market and the Reserve Bank of India's (RBI) role in managing it. It discusses the basic concepts and participants in the FX market. It describes the historical evolution from a fixed exchange rate regime to a more liberalized and market-based system. It also outlines the RBI's tools for intervening in the interbank market to influence exchange rates and maintain stability, including through moral suasion, relaxing exposure limits, and direct buying and selling of currencies.
rmk_111303growth
The document provides a reconciliation of non-GAAP measures for organic growth for Aramark Corporation and subsidiaries. It summarizes sales results for the fourth quarter and fiscal year 2003, adjusting for the impact of currency translation to provide a comparison on a constant currency basis. It also provides projected sales for fiscal year 2004 compared to fiscal year 2003 results, adjusting 2003 for currency translation for comparability.
rmk_111303growth
The document provides a reconciliation of non-GAAP measures for organic growth for Aramark Corporation and subsidiaries. It summarizes sales results for the fourth quarter and fiscal year 2003, adjusting for the impact of currency translation to provide a comparison on a constant currency basis. It also provides projected consolidated sales for fiscal year 2004 compared to fiscal year 2003 results, adjusting 2003 for currency translation for comparability.
rmk_051104organic
This document provides a reconciliation of ARAMARK Corporation's reported organic sales growth for the second quarter and first six months of fiscal year 2004 compared to the same periods in fiscal year 2003. It adjusts for the effects of acquisitions, divestitures, a calendar shift, and currency translation to provide a more accurate view of comparable sales growth between the periods. The adjustments show that on an organic basis, ARAMARK's consolidated sales grew 7% in the quarter and 5% for the six month period compared to the prior year.
Q106_OrganicSalesGrowth
Management believes presenting sales growth adjusted for acquisitions, divestitures, and currency translation (organic growth) provides a useful comparison between periods. For the quarter, Aramark's consolidated sales grew 7% as reported but 6% organically after adjusting for a currency translation effect. Food and support services international sales grew 13% as reported but 7% organically after adjusting for currency translation and acquisitions/divestitures.
Q106_OrganicSalesGrowth
Management believes presenting sales growth adjusted for acquisitions, divestitures, and currency translation (organic growth) provides a useful comparison between periods. For the quarter, Aramark's consolidated sales grew 7% as reported but 6% organically after adjusting for a currency translation effect. Food and support services international sales grew 13% as reported but 7% organically after adjusting for currency translation and acquisitions/divestitures.
rmk_081004a
ARAMARK Corporation provided a reconciliation of non-GAAP measures to calculate organic growth by adjusting for the effects of acquisitions, divestitures, a calendar shift between fiscal years 2003 and 2004, and currency translation. For the third quarter of fiscal year 2004, consolidated sales increased 8% organically over the prior year. Food and support services sales in the US increased 9% organically, while international sales increased 5% organically after adjusting for a currency translation increase in the prior year.
rmk_021104a
Management provided adjustments to sales figures to enhance comparability between reporting periods by eliminating the effects of acquisitions, divestitures, a calendar shift, and currency translation. Sales for the US food and support services segment were adjusted to include $40 million shifted from the fourth quarter of 2003 due to a calendar change and exclude $88 million from acquisitions and divestitures. International sales were adjusted to exclude $9 million from acquisitions and include a currency translation add-back of $48 million. The adjustments resulted in an organic sales growth rate of 4% for US operations and 6% for international operations.
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Translation and remeasurement of foreign entity statements
The document discusses foreign currency translation and remeasurement for financial reporting purposes. It identifies the functional currency as the primary currency of the economic environment in which an entity operates, and lists factors to consider in determining functional currency. Translation involves using the current exchange rate to convert a foreign subsidiary's functional currency financial statements into the parent's reporting currency. Remeasurement involves using historical and temporal exchange rates to convert a foreign entity's transactions and balances into its functional currency, which is then translated if different from the parent's reporting currency. The key difference is the exchange rates used in each method.
Foreign currency transilition
This document discusses various methods for translating foreign currency financial statements when consolidating a foreign subsidiary's statements into a parent company's reporting currency. It provides examples of how the current/noncurrent method, monetary/nonmonetary method, temporal method, and current rate method would account for a change in exchange rates from DM3=$1 to DM2=$1. In general, the methods differ in whether they use the historical or current exchange rate to translate non-monetary assets such as inventory and fixed assets, and whether translation gains/losses affect net income.
Foreign Currency Transactions
This presentation reveals the steps and what must be accounted for in recording transactions involving foreign currency.
Employer employee relationship
This document discusses employer-employee relationships and employment contracts. It defines employees as individuals who perform services for an organization in exchange for wages or salary, and employers as individuals or organizations that employ workers. The document outlines different types of employees, describes key aspects of employer-employee relations like communication and feedback, and explains the purpose and important components of employment contracts between employers and employees.
balance of payment
Balance of payment is a systematic record of all economic transactions between a country and the rest of the world over a period of time, presented in a double-entry bookkeeping format. It includes credits for exports, services provided to foreign countries, and financial inflows; and debits for imports, services received from other countries, and financial outflows. A country has a balance of payments surplus if its credits exceed debits and a deficit if debits exceed credits. Countries use both monetary policies like adjusting exchange rates and non-monetary policies like promoting exports or restricting imports to address balance of payments deficits.
Balance of payment, Current Account, Capital Account, Unilateral transfers
The document discusses balance of payments (BoP), which is a statistical record of a country's international transactions presented as double-entry bookkeeping. Transactions resulting in receipts from foreigners are recorded as credits, while payments to foreigners are debits. Three cases of international transactions between companies and banks are presented to illustrate how credits and debits are recorded in the BoP accounts. The document also outlines the components of the current account, capital account, and official reserve account that make up a country's BoP. An example is given showing the US had a current account deficit in 2009.
Balance of trade & balance of payment
Balance of trade and balance of payments are key economic indicators of international trade. Balance of trade refers specifically to physical goods, comparing the value of a country's exports to its imports. It is favorable if exports exceed imports. Balance of payments includes both physical goods and invisible items like services, income, and capital transfers. It always balances to zero and includes the current account for trade in goods/services and the capital account. Unfavorable balances can be caused by economic, political, and social factors but can be improved through export promotion, reducing imports, and exploring new markets.
Foreign Currency Transactions
Used for MBA professional accounting class room presentation and it includes FASB rules and forex currency dealings details for purchase and sale of goods and services with foreign party.
comparison of Accounting Standards
The document discusses key aspects of Generally Accepted Accounting Principles (GAAP) including definitions, similarities and differences between Indian GAAP, International Financial Reporting Standards (IFRS) and US GAAP. It covers topics such as financial statements, revenue recognition, foreign currency translation and more. GAAP provides common standards for preparing financial statements to ensure consistency and comparability. While there are some differences between jurisdictions, the overall goals and many principles are largely similar across frameworks.
Balance of payment
The balance of payments records all economic transactions between a country and the rest of the world over a period of time. It includes visible items like exports and imports of goods, as well as invisible items like services. It also includes capital transfers. The balance of payments aims to systematically record all these international transactions and ensure receipts and payments are balanced. A country may experience a surplus or deficit in its balance of payments depending on whether receipts from transactions exceed payments or vice versa. Disequilibria can be corrected through various monetary and non-monetary measures that target exchange rates, exports, imports and capital flows.
Foreign Exchange Risk Management (Currency Risk Management)
This document provides an overview of currency risk and strategies for managing related exposures. It discusses the various risks faced by firms, including financial risks like currency risk. Currency risk, also called foreign exchange risk, arises from changes in the value of one currency against another. The document defines exposure and risk, and explains that exposure is the sensitivity to risk factors while risk refers to the variability in performance attributable to those factors. It then discusses various methods for measuring a firm's exposure and risk, such as using forward rates to separate anticipated from unanticipated changes. The document concludes by covering hedging strategies that can be used to manage currency risk exposures.
Foreign exchange market-final ppt(my)
The foreign exchange market or forex market as it is often called is the market in which currencies are traded.
Currency Trading is the world’s largest market consisting of almost trillion in daily volumes
The market continues to rapidly grow. Not only is the forex market the largest market in the world, but it is also the most liquid, differentiating it from the other markets.
There is no central marketplace for the exchange of currency, but instead the trading is conducted over-the-counter.
This decentralization of the market allows traders to choose from a number of different dealers to make trades with and allows for comparison of prices. Typically, the larger a dealer is the better access they have to pricing at the largest banks in the world, and are able to pass that on to their clients.
The spot currency market is open twenty-four hours a day, five days a week, with currencies being traded around the world in all of the major financial centers.
All trades that take place in the foreign exchange market involve the buying of one currency and the selling of another currency simultaneously. This is because the value of one currency is determined by its comparison to another currency.
The first currency of a currency pair is called the “base currency,” while the second currency is called the counter currency. The currency pair shows how much of the counter currency is needed to purchase one unit of the base currency.
Currency pairs can be thought of as a single unit that can be bought or sold. When purchasing a currency pair, the base currency is being bought, while the counter currency is being sold.
Forex Capital Markets (FXCM) is an online currency trading firm that offers a free demo account to traders who are new and interested in the foreign exchange market.
It allows you to experience every step of currency trading including choosing currency pairs, deciding how much risk to take, tracking the time and dates of placed trades, deciding how long to stay in the trade, and when to exit the trade. It also allows the placing of stop and limit orders on trades.
Information about trading and specifically about how to use the online trading platform can be found on the FXCM webpage. In addition, FXCM offers FREE interactive online seminars that are extremely useful to both new and experienced currency traders.
Characteristics of foreign exchange
Its huge trading volume representing the largest asset class in the world leading to high liquidity;
Its geographical dispersion;
Its continuous operation: 24 hours a day except weekends, i.e., trading from 20:15 GMT on Sunday until 22:00 GMT Friday;
The variety of factors that affect exchange rates;
The low margins of relative profit compared with other markets of fixed income;
The use of leverage to enhance profit and loss margins and with respect to account size.
Ppt on employee relation (Industrial Relation)
Employee relations consists of all areas involving relationships with employees, including terms of employment and issues arising from employment. Employee relation departments handle employee grievances, recognition, and morale to maintain a healthy work environment while meeting management's expectations. Key factors that influence employee relations include institutional, economic, technological, psychological, political/legal, and global influences. Maintaining positive employee relations requires consideration of policies, organizational culture, adaptability, codes of conduct, unions, ownership structure, workforce composition, technology, and attitudes of owners and workers. Well-planned employee relations aims to avoid conflicts and satisfy both employers and employees to help organizations reach their goals.
BALANCE OF PAYMENT
This document provides an overview of balance of payments (BOP) accounting. It defines BOP as a systematic record of all economic transactions between a country and the rest of the world. It notes that BOP has three main components: the current account balance, capital account balance, and the overall BOP. The current account tracks goods/services exports and imports, while the capital account tracks financial flows. The document also discusses factors that can cause BOP disequilibriums and monetary/non-monetary policy tools to correct imbalances, such as devaluation, export promotion, and tariffs.
Foreign Exchange Market
The document provides an overview of the foreign exchange market and the Reserve Bank of India's (RBI) role in managing it. It discusses the basic concepts and participants in the FX market. It describes the historical evolution from a fixed exchange rate regime to a more liberalized and market-based system. It also outlines the RBI's tools for intervening in the interbank market to influence exchange rates and maintain stability, including through moral suasion, relaxing exposure limits, and direct buying and selling of currencies.
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Translation and remeasurement of foreign entity statements
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Foreign Exchange Risk Management (Currency Risk Management)
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The document provides a reconciliation of non-GAAP measures for organic growth for Aramark Corporation and subsidiaries. It summarizes sales results for the fourth quarter and fiscal year 2003, adjusting for the impact of currency translation to provide a comparison on a constant currency basis. It also provides projected consolidated sales for fiscal year 2004 compared to fiscal year 2003 results, adjusting 2003 for currency translation for comparability.
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Management provided adjustments to sales figures to enhance comparability between reporting periods by eliminating the effects of acquisitions, divestitures, a calendar shift, and currency translation. Sales for the US food and support services segment were adjusted to include $40 million shifted from the fourth quarter of 2003 due to a calendar change and exclude $88 million from acquisitions and divestitures. International sales were adjusted to exclude $9 million from acquisitions and include a currency translation add-back of $48 million. The adjustments resulted in an organic sales growth rate of 4% for US operations and 6% for international operations.
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Management believes presenting organic sales growth eliminates the effects of acquisitions, divestitures, and currency translation, providing a useful comparison. For the quarter, ARAMARK's consolidated sales grew 5% as reported but were unchanged organically. Food and support services international sales grew 11% reported but grew 7% organically, after removing the effects of a currency translation gain.
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This document provides a reconciliation of ARAMARK Corporation's reported sales figures to adjusted sales figures that eliminate the effects of acquisitions, divestitures, a calendar shift, and currency translation. This is done to enhance comparability between reporting periods. For the second quarter and first half of 2004, reported consolidated sales increased 12% and 10% respectively, while adjusted consolidated sales increased 7% and 5%. Adjusted sales figures are also provided for various segments to show organic growth rates.
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Management believes presenting organic sales growth, which adjusts for the effects of acquisitions, divestitures, and currency translation, provides useful information to investors by enhancing comparability between reporting periods. For the quarter ending March 31, 2006, ARAMARK's consolidated sales grew 6% as reported but remained unchanged after adjusting for currency translation and acquisitions/divestitures. Food and support services international sales grew 13% as reported but grew 9% after adjusting for currency translation and acquisitions/divestitures.
Q2_06_OrganicSalesGrowth
Management believes presenting organic sales growth, which adjusts for the effects of acquisitions, divestitures, and currency translation, provides useful information to investors by enhancing comparability between reporting periods. For the quarter ending March 31, 2006, ARAMARK's consolidated sales grew 6% as reported but remained unchanged after adjusting for currency translation and acquisitions/divestitures. Food and support services international sales grew 13% as reported but grew 9% after adjusting for currency translation and acquisitions/divestitures.
2004_organic_growthpr
Management believes presenting organic sales growth eliminates the effects of acquisitions, divestitures, the 53rd week in fiscal 2003, and currency translation. This provides a more accurate comparison between periods. The adjustments enhance comparability by removing the impact of these factors. The document then provides the sales and operating income for ARAMARK and its divisions with and without these adjustments for both the quarter and fiscal year, showing the estimated impact of each adjustment item. This allows analysis of underlying growth trends excluding external influences.
2004_organic_growthpr
Management believes presenting organic sales growth adjusted for acquisitions, divestitures, the 53rd week in 2003, and currency translation provides a useful comparison between periods. The adjustments enhance comparability by removing the distorting effects of these factors. For the fourth quarter of 2004, consolidated sales increased 5% organically over 2003. For the full year, consolidated sales increased 6% organically. Segment sales and operating income are also provided with similar adjustments to enhance comparability between periods.
2003_international_organic_growth
Management believes presenting organic sales growth adjusted for acquisitions, divestitures, the 53rd week, and currency translation provides useful information to investors. This enables them to assess management's performance over comparable financial periods by removing factors outside of management's control. The document provides a reconciliation showing international food and support services sales as reported, adjusted to add back the impact of currency translation and remove the effects of acquisitions, divestitures, and the 53rd week in 2003. This adjusted figure shows 4% organic growth for that segment between the two fiscal years.
2003_international_organic_growth
Management believes presenting organic sales growth adjusted for acquisitions, divestitures, the 53rd week, and currency translation provides useful information to investors. This enables them to assess management's performance over comparable financial periods by eliminating factors outside of management's control, such as currency fluctuations or differences in weeks. The document then shows Food & Support Services - International sales as reported, adjusted for currency translation, acquisitions, divestitures, and the 53rd week, and the resulting 4% organic growth between the two periods.
2005_OrganicGrowthCC
The document provides a reconciliation of non-GAAP measures and organic growth for ARAMARK Corporation and its subsidiaries. It summarizes sales growth for the company and its divisions in the fourth quarter of 2004 and 2003 adjusted to eliminate the effects of acquisitions, divestitures, currency translation, and the 53rd week in 2003. Overall consolidated sales grew 6% organically. Worldwide food and support services sales grew 7% organically and food and support services international sales grew 6% organically. Uniform and career apparel rental sales grew 4% organically.
Q3_OrganicSalesGrowth
Management believes presenting organic sales growth, which adjusts for acquisitions, divestitures, and currency effects, provides useful information to investors. For the quarter, Aramark's consolidated sales grew 8% as reported but only 4% on an organic basis after adjusting for acquisitions and divestitures of $60 million. Food and support services international sales grew 25% as reported but 18% excluding currency effects and 8% on an organic basis after adjusting for acquisitions and divestitures of $52 million.
rmk_081004d
ARAMARK Corporation provided a reconciliation of non-GAAP measures to calculate organic growth by adjusting for the effects of acquisitions, divestitures, a calendar shift between fiscal years 2003 and 2004, and currency translation. For the third quarter of fiscal year 2004, consolidated sales grew 8% organically over the prior year. Food and support services sales in the US grew 9% organically, while international sales grew 5% after adjusting for currency effects and acquisitions.
2004_organic_growthcc
Management believes presenting organic sales growth eliminates the effects of acquisitions, divestitures, the 53rd week in 2003, and currency translation. This provides a useful comparison between periods. For the quarter, consolidated sales adjusted for these items grew 6% versus the prior year. Food and support services sales adjusted grew 5% internationally and 6% in the US. Uniform and career apparel sales adjusted grew 2% overall with rental up 4% and direct marketing down 3%.
2004_organic_growthcc
Management believes presenting organic sales growth eliminates the effects of acquisitions, divestitures, the 53rd week in 2003, and currency translation. This provides a useful comparison between periods. For the quarter, consolidated sales adjusted for these items grew 6% versus the prior year. Food and support services sales adjusted grew 5% internationally and 6% in the US. Uniform and career apparel sales adjusted grew 2% overall with rental up 4% and direct marketing down 3%.
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This annual report summarizes Jabil Circuit's performance in fiscal year 2002. It discusses how Jabil navigated challenges from the declining communications industry and weak economy by diversifying into new sectors like consumer electronics, medical, and automotive. Jabil also shifted production to lower-cost regions and closed some higher-cost facilities. Looking ahead, Jabil aims to improve execution, capture more opportunities from outsourcing trends, and further expand its global service offerings and sector breadth to position itself for sustainable long-term growth.
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jabil circuit Annual Report 2004
Jabil Circuit is an electronics manufacturing services company that provides design, manufacturing, and supply chain management services globally. In fiscal year 2004, Jabil expanded its services, diversified its customer base across multiple industries, and grew strategically through both organic growth and acquisitions. Key highlights include expanding into new industries like instrumentation and medical, growing that sector to 16% of revenue, and increasing total revenue 32% to $3.6 billion while improving profitability and return on invested capital. Jabil aims to continue outperforming overall market growth rates through further expansion of services, customers, and regions.
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jabil circuit Annual Report 2007
This document is the annual report for Jabil Circuit Inc. for fiscal year 2007. It summarizes the company's financial performance, discusses changes made to improve performance, and outlines goals for the future. Specifically, it discusses:
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1Q06EarningsSlides
PPG Industries reported its financial results for the first quarter of 2006. Net income was $184 million compared to $95 million in the first quarter of 2005. Sales increased 6% overall due to a 3% boost from volume and mix and a 4% increase from price increases. Coatings sales grew 8% due to a 6% rise in volume and mix and 3% from pricing. Glass sales increased 2% while chemicals sales grew 4%. The presentation provided an overview of PPG's financial performance and key trends to contextualize the first quarter results.
1Q06Transcriptprerecordcoments
PPG delivered record first quarter sales and earnings per share. Sales increased 6% year-over-year driven by price increases of 4% and volume growth of 3%, while acquisitions contributed 1% and currency impacts reduced sales by 2%. Earnings per share of $1.11 were an all-time first quarter record for PPG and included restructuring charges of $0.14 per share and a proposed asbestos settlement charge of $0.03 per share. Despite high energy and raw material costs, coatings margins improved due to price increases and cost reductions.
2Q06EarningsSlides
The document discusses PPG Industries' forward-looking statements and provides the following information:
1) PPG's forward-looking statements involve risks and uncertainties that may cause actual results to differ from expectations.
2) Key factors that could affect results include competition, raw material costs, supplier relationships, economic conditions, litigation, and foreign exchange rates.
3) The information in the presentation is current as of July 20, 2006 and any distribution after that date does not confirm or update the information.
2Q 06 transcriptpre recordcoments
PPG Industries reported record second quarter 2006 financial results, with sales of $2.8 billion, the highest quarterly sales in company history. Sales increased 6% year-over-year due to price and volume growth as well as acquisitions. Earnings per share of $1.68 were also a record for any quarter. Operating margins continued to improve due to volume growth, price increases, and cost management. The company generated $300 million in operating cash flow for the quarter.
3Q 06 Earnings Slides
This document contains:
1) A summary of PPG Industries' third quarter 2006 financial results, including details on sales, earnings, and market indicators. Sales increased 10% overall with growth in all business segments. Earnings declined from the prior year.
2) Comments on key topics and outlook for 2006, including the economy, inflation, and volume trends by region and business segment.
3) An overview of how PPG Industries uses cash, including funding businesses and growth initiatives, paying dividends, and stock repurchases.
3Q 06Transcriptp rerecordcoments
PPG Industries reported record third quarter sales and earnings. Sales totaled $2.8 billion, up 10% from the previous year, driven by acquisitions and currency gains. Earnings per share were $0.54, which included large environmental and legal charges, but adjusted earnings were $1.28 per share compared to $1.15 the prior year. The company achieved sales records across many business units due to strong volume growth internationally, while input costs increased slightly.
4Q 06Earnings Slides
PPG Industries reported financial results for the fourth quarter and full year of 2006. [1] Sales increased 11% in the fourth quarter and 8% for the full year, driven by acquisitions and growth in coatings. [2] Earnings per share were $0.94 for the quarter and $4.27 for the year, after adjusting for various one-time charges. [3] PPG aims to prudently fund its businesses through dividends, debt repayment, acquisitions, and stock repurchases.
4Q 06 Ttranscriptprerecordcoments
PPG Industries reported record fourth quarter and annual financial results for 2006. Key highlights include:
- Record quarterly and annual sales, with annual sales breaking $11 billion for the first time. Sales grew over 8% annually, the fourth straight year of 7-9% growth.
- Sales records were set in six coatings businesses and the optical business in Q4, and eight of 15 businesses for the full year.
- Annual sales growth was broad-based across geographies and sources, with double-digit growth in Europe and Latin America.
- Earnings per share increased 14% from 2005, and the company generated over $1 billion in cash from operations for the year.
1Q07 EARNINGS Slides
This document summarizes PPG Industries' first quarter 2007 financial results. It discusses strong sales growth in most business segments, particularly Performance & Applied Coatings which grew 26% due to acquisitions. Commodity Chemicals sales declined 7% due to lower prices. The summary also notes key economic indicators and how PPG uses cash, such as funding businesses, dividends, debt repayment, acquisitions and stock repurchases.
1Q 07 RECORDED COMMENTS041907
PPG Industries reported financial results for the first quarter of 2007. Key points include:
- Sales grew 11% to $2.9 billion, a new quarterly record, driven by double-digit growth in the Performance and Applied Coatings and Optical and Specialty Materials segments.
- Earnings per share were $1.17, including a $0.03 per share charge for an asbestos settlement.
- Volumes grew 3% overall, with strong growth in Europe and Asia offsetting softer conditions in North America.
- The outlook remains positive, with expectations for continued global growth in automotive and industrial production, particularly in emerging markets.
2Q2007 EARNINGS SLIDES
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rmk_080603a
- 1. ARAMARK CORPORATION AND SUBSIDIARIES RECONCILIATION OF NON-GAAP MEASURES FOOD AND SUPPORT SERVICES - INTERNATIONAL SEGMENT RESULTS - ADJUSTED FOR CURRENCY TRANSLATION (Unaudited) (In Thousands) The impact of currency translation has been excluded from the comparison of quarterly results to enhance comparability in the Food and Support Services - International Segment by identifying the portion of the change in sales and operating income related to changes in foreign currency, which provides a comparison of results on a constant currency basis. Similarly, the impact of currency translation has been excluded from the comparison of consolidated quarterly sales. Three Months Ended % June 27, 2003 June 28, 2002 Change Food and Support Services - International - Sales (GAAP) $ 362,701 $ 298,948 21% Less: Impact of Currency Translation (42,633) - Food and Support Services - International - Sales (as adjusted) $ 362,701 $ 341,581 6% Three Months Ended % June 27, 2003 June 28, 2002 Change Food and Support Services - International - Operating Income (GAAP) $ 16,181 $ 11,771 37% Less: Impact of Currency Translation - (1,833) Food and Support Services - International - Operating Income (as adjusted) $ 16,181 $ 13,604 19% Three Months Ended % June 27, 2003 June 28, 2002 Change ARAMARK Corporation Consolidated Sales (GAAP) $ 2,340,554 $ 2,136,498 10% Less: Impact of Currency Translation - (42,633) ARAMARK Corporation Consolidated Sales (as adjusted) $ 2,340,554 $ 2,179,131 7%