A pension fund shall be a pool of assets‚ established under a contract and not having legal personality‚ owned jointly by several persons in a partial ownership and the ownership shares represented by units in the pension fund. Each unit shall represent the ownership of a proportional part of the assets held in the pension fund structure. The pension fund shall be managed by a management company according to a pension fund contract with the unit-holders‚ with the objective to increase the
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purposes be identical. Where depreciation is shown on accounting statements‚ the figure usually does not relate to depreciation for tax purposes." Answer- The above answer is correct. This is an additional point. Depreciation is a source of funds (not cash). Think about this - When you deduct depreciation from your profits‚ your net income figure gets reduced and if there is any distribution of cash which is based on net income‚ the amount of cash that is going out of the business will also
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that which come from data and statistics that are personally owned by the company. Internal information may take the form of sales figures‚ personnel records‚ customer records‚ and financial documents such as trading‚ profit and loss accounts and the balance sheet. External information is which comes from outside the business. This is gathered via mainly secondary information methods such as newspapers and magazines‚ the internet etc. External Source of information: External source of information
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BUSINESS AND TRANSFER TAXATION 6th Edition (BY: VALENCIA & ROXAS) 105 SUGGESTED ANSWERS Chapter 14: OTHER PERCENTAGE TAXES CHAPTER 14 PERCENTAGE TAXES Problem 14–1 1. False – 3% of gross sales or gross receipts. 2. False – business tax. 3. False – advalorem tax. 4. False – if the business is VAT-registered or engaged in business tax-exempt transactions‚ it shall not be subject to 3% OPT. Also not all OPT rate is 3%. 5. False – Non-VAT business is not allowed to have Input VAT. 6. True
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CHAPTER 11: THE COST OF CAPITAL LEARNING GOALS: 1. Understand the key assumptions‚ the basic concept and the specific sources of capital associated with the cost of capital. 2. Determine the cost of long-term debt and the cost of preferred stock. 3. Calculate the cost of common stock equity and convert it into the cost of retained earnings and the cost of new issues of common stock. 4. Calculate the weighted average cost of capital (WACC) and discuss alternative weighing schemes
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Unit 4 assignment 2 The purpose of this policy is to define standards for connecting to Richman investment’s network from any host. These standards are designed to minimize the potential exposure to Richman investments from damages which may result from unauthorized use of Richman investments resources. Damages include the loss of sensitive or company confidential data‚ intellectual property‚ damage to public image‚ damage to critical Richman investments internal systems‚ etc. This policy applies
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CAPITAL MARKET A CASE STUDY ON MUTUAL FUNDS NAME: ADITYA SURANA CLASS: B.COM (HONOURS)3rd YEAR ACCOUNTS AND FINANCE. COLLEGE ROLL NO : 183 C.U.REGISTRATION NO. : 235-1121-011-311 ANNEXURE-1 SUPERVISOR’S CERTIFICATE This is to certify that Mr. ADITYA SURANA‚ a student of B.com Honours in Accounting & Finance of TARA DEVI HARAKHCHAND KANKARIA COLLEGE under the university of Calcutta‚ has worked under my supervision and guidance for his/her Project work and prepared
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are provided below: Products A B C D Total Production volume (units) 10‚000 8‚000 6‚000 4‚000 Selling Price $15.00 $18.00 $20.00 $22.00 Materials/unit $4.00 $5.00 $6.00 $7.00 DLH/unit 0.24 0.18 0.12 0.08 Total DHL 2‚400 1‚440 720 320 4880 Plant overhead $122‚000 D/L rate/hour $30 Youngstown has a traditional cost system. It calculates a plant-wide overhead rate by dividing total overhead costs by total direct labor hours. Assume‚ for the calculations
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Three Table of Specification examples are (Direct Assessment Table‚ Indirect Assessment Table‚ and Course Content Assessment Table). Table of Specifications Course Content Assessment Table |Objectives by Unit or |Relative Emphasis of |Knowing |Understanding |Doing |Being |Item |Objectives to Be Included in the| |Content Area |Unit or Content Area | | | | |Totals |Assessment | |I. Fund. Of Metals
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21‚ NO. 8‚ AUGUST 2011 Robust Video Data Hiding Using Forbidden Zone Data Hiding and Selective Embedding Ersin Esen and A. Aydin Alatan‚ Member‚ IEEE Abstract—Video data hiding is still an important research topic due to the design complexities involved. We propose a new video data hiding method that makes use of erasure correction capa- bility of repeat accumulate codes and superiority of forbidden zone data hiding. Selective embedding is utilized
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