There are a number of well-established financing techniques involving receivables. |
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Exporters who fail to protect their export receivables can weaken their financial position. |
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A financier may take a mortgage or charge over receivables as security for a loan or for revolving credit such as an overdraft. |
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Companies that trade outside the eurozone hedge their payables and receivables through the forward foreign exchange markets. |
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But in the United States, the average age of outstanding receivables is 53 days. |
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In the process, companies are finding that assets other than inventory and receivables can be mined for liquidity. |
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That's why we think businesses with sterling receivables should look to take advantage of the pound's current strength, before this rally ends. |
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Lenders first exclude ineligible assets, such as receivables that are more than 90 days overdue. |
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During that year, we would also finance her receivables, advancing her 50 cents in cash for every dollar billed. |
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Securitization is the creation of fixed-income securities backed by mortgage and auto loans, credit-card receivables, and the like. |
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How many accounting staff will we need to process accounts payable, payroll, contributions, receivables, and the general ledger? |
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Increased inventories and increased receivables are not good for cash flow, no matter what you're recording in earnings per share. |
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They have their own payroll, their own receivables, their own general ledger, and their own balance sheet. |
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As a commercial credit auditor, her job was to detect fraud in receivables accounting. |
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Fortunately, you can collect delinquent receivables and keep your valued clients. |
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He booked big receivables from customers who, strangely, didn't book matching payables. |
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This is because the sole proprietorship is made up solely of assets, such as equipment, leases, receivables and customer lists. |
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The secretarial, payroll, payables and receivables employees are typically nonexempt. |
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Now, a major new worry is the fate of securities based on the receivables of subprime lenders. |
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Many companies sell their trade receivables into the asset-backed commercial paper market. |
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These include housing loans, vehicle loans, credit card receivables, trade receivables and other assets. |
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Accounts receivable and advances to members, officers and employees are classified as loans and receivables. |
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This write-off related to receivables outstanding for more than two years owing to the overpayment to a staff member. |
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This team uses various reminder techniques which may go as far as to stop deliveries to customers with overdue receivables outstanding. |
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At the reporting date, there were no indications that debtors owing unimpaired receivables would not be able to meet their payment obligations. |
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Irrecoverable receivables for which no individual allowances have been created are written off directly. |
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Striving for sales growth often means major upfront investments in assets, including accounts receivables, inventories, production equipment and facilities. |
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They include receivables from the disposal of non-current assets and payables to suppliers of property, plant and equipment. |
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Receivables payable in more than one year and receivables payable within one year are valued at their nominal value on the year-end date. |
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Impairments on debt securities classified as loans and receivables will be in accordance with Section 3025 Impaired Loans. |
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Trade receivables due beyond one year are classified as non-current assets. |
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Excluding carry back and tax credits for research, all receivables are due within one year. |
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Other amounts include the write back of amounts previously written off receivables. |
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Allowance for doubtful accounts and past due receivables are reviewed by management at each balance sheet reporting date. |
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A defined process for monitoring receivables and collecting on accounts that are past due. |
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The proportion of unpaid receivables to be indemnified is defined in the policy terms agreed with each client. |
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Losses on unpaid trade receivables covered by Group policies are indemnified at a rate agreed between insurer and client. |
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Through an interactive session, we will enrapture your employees responsible for the accounts receivables. |
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If so, aren't you afraid that a country like China could be subject to a certain degree of destabilization with such considerable receivables? |
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Under the court's rulings, receivables normally should be reported at estimated net realizable value and inventories should be reported at the lower of cost or market. |
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Accounts and other receivables are recorded at their estimated realizable value after providing for doubtful and uncollectible debts. |
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With outsourced receivables and deposit service, your customers send their payments to a bank-administered post office box. |
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Then there's receivables insurance as protection against the risk of a customer defaulting on a payment. |
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Rhodia has another financing source by which it sells certain of its uncollected trade receivables. |
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The uncollected assessments and other receivables will be liquidated upon receipt from Member States. |
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The Company remains exposed to certain risks of default on the amount of receivables under securitization. |
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The value adjustment for unidentifiable risks amounts to 1 percent of the receivables portfolio. |
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This increase was fuelled by greater demand from companies wishing to outsource risks on trade receivables. |
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Cash flows relating to short-term receivables are not discounted if the effect of discounting is immaterial. |
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The segment assets include fixed assets, inventory, short-term receivables, construction contracts, advance payments and taxes to receive. |
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You can also collateralize these receivables by assigning them to collateral agreements. |
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Unbilled receivables represent excess of work performed over customer billings. |
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Tampereen Vesi, which supplies water to 16,500 households in Tampere, Finland, has chosen Intrum Justitia to manage its receivables. |
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With the overall rise in borrowing cost, discounts on accounts receivables and other factorable assets also rise. |
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This item mainly comprises current accounts with insurances as well as other receivables. |
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For example, the fair value of acquired receivables must take into account receivables that are deemed uncollectible at that date. |
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The fair value of the accrued interest and other receivables is deemed equal to their carrying value given their maturity date. |
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In January 2000, the Group entered into a multi-year securitization agreement in France with respect to trade receivables. |
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The number crunching revealed high receivables, low payables, and ridiculously high inventory levels. |
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Cash trapped in payables, receivables and inventory represents an untapped source of liquidity that companies often overlook when times are good. |
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Fair value of other financial instruments as receivables and payables corresponds to their carrying value according to their short-term maturity. |
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We securitize credit card receivables through a trust that issues securities. |
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Umicore also has a programme whereby it is able to securitize a portion of its receivables with no recourse. |
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They included net account receivables, net worth, net sales, gross margin, and operating profit margin. |
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Effective March 1, 2004, the Chinese subsidiary has reached an agreement with a local merchant bank to factor its receivables. |
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Provisions for foreign exchange losses mainly relate to receivables from associates and GBP-denominated current accounts. |
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But the savings can often be just as high in terms of time and money with efficient routines for invoicing and receivables. |
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For financial assets and liabilities other than trade receivables, valuation at the net book value seems to be the best estimate. |
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Our normal provisions for bad debts are made against the wireless receivables purchased. |
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You also need to know on a daily basis what's happening with inventories, sales contacts, invoicing, payables, receivables, collections and correspondence. |
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Most other receivables are deemed collectable because of the nature of the debtor or the transactions. |
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They hold credit balances with CIT after selling their receivables to the firm but receiving only a portion of the payment upfront. |
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As in the assumption of its sale, IFB would have had to abandon its receivables to IFB France for a value of EUR 0,8 million. |
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If the law is passed, part of the related outstanding receivables may have to be covered by a provision. |
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It enables insured companies to protect the trade receivables on their balance sheet and reduce the risk of bankruptcy. |
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Under the program, the subsidiaries agree to sell on a revolving basis, certain of their accounts receivables. |
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Operating receivables are classified in the balance sheet as trade and other receivables. |
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An allowance is made for doubtful receivables based on a periodic review of all outstanding amounts. |
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I know the argument will be that the merchant is selling his or her receivables and that this is the cost they pay. |
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Moreover, neither the order of liquidity nor market or net realizable values were determined for assets such as accounts receivables or inventories. |
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If your customer and supplier contact details were suddenly gone and all record of your payables and receivables was lost, it could put you out of business. |
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Banks, for example, sell assets such as loans and credit-card receivables. |
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It also services receivables for banks and finance companies. |
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The reality is that bad debt increases with the age of receivables. |
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The accounting system was thus primarily focused on the need to keep track of payables and receivables, including exchanges between third parties. |
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The bonds are collateralised with receivables under lease and loan agreements of BM Leasing as well as with the leased property under these agreements. |
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We periodically securitize our credit card receivables and residential mortgage loans primarily to diversify our funding sources and enhance our liquidity position. |
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We don't think it's a great idea to be monetizing all the long-term receivables,'' he said. |
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If the customer does not pay the bill of exchange, the cleared items can be found via the bill of exchange document and the receivables can be posted again. |
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Automating the billing procedure shortens the processing cycle and reduces the paper flow and receivables, which in turn reduces our costs and those of our customers. |
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For buyers, Vercera offers one-stop access to a diverse range of prescreened quality receivables at a low customer-acquisition cost. |
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Premium-related revenues comprise enquiry and monitoring charges invoiced in respect of risk management and prevention on behalf of policyholders, and fees for the collection of disputed receivables. |
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Euler Hermes insures receivables both in domestic and export markets and advises its clients so they can control credit risk better in their daily operations. |
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Our clients no longer see us merely as an entity that insures their trade receivables but as a genuine partner that can help them identify sound buyers in a moving market. |
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Financial assets held to maturity, loans and receivables and financial liabilities other than those held for trading, will be measured at amortized cost. |
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Intrum Justitia's services cover the entire credit management chain, from credit information via invoicing, reminders and collection, to debt surveillance and recovery of written-off receivables. |
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Receivables give rise to downward value adjustments if there is uncertainty about the payment of all or part of the receivables on the due date and if their liquidation value is lower than their book value. |
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In discussions with the CFO, you suggest he simply make a journal entry to increase the revenues and receivables. |
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The higher selling price per pound of cheese as at March 31, 2004 compared to March 31, 2003 accordingly increased the value of our receivables, inventories and accounts payable. |
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This undertaking relates to receivables of EUR 14,032,000 declared by Compagnie Financière Tradition at the time Comipar and Banque Pallas Stern went into receivership. |
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The incumbent would be responsible for ensuring that receivables are monitored and their age kept below one year and for issuing all outgoing debit advices. |
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In order to reduce receivables in Issyk Kul region, Vostokelectro cup energy supply to 2 107 consumers. |
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The group provides three main types of services to businesses: protection against customer insolvency, collection of trade receivables and indemnification of losses. |
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The Group mitigates its credit risk by establishing and performing regular reviews of individual credit limits for each customer, and constantly monitoring collection of its outstanding receivables. |
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They could also negatively affect the financial condition and credit risk of our customers, which could increase uncertainty about our ability to collect receivables and potentially increase our bad debt expenses. |
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Based on historical information about customer default rates management consider the credit quality of trade receivables that are not past due or impaired to be good. |
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There is no requirement to classify loans and receivables for which the holder may not recover substantially all of its initial investment as Available-forsale. |
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By means of the letter of credit confirmation insurance, SERV insures letters of credit for the payment of export receivables of Swiss exporters against non-payment. |
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Payments received for contributions in 2008 were still being recorded in suspense accounts used to book contributions in advance, pending application of the deposits to the corresponding receivables. |
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A bank on the receiving end of mortgage repayments or credit-card receivables can do something similar: bundle the loans up and sell them, or use them as collateral to get funding, which it can then use to issue more loans. |
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America's government is working hard to revive markets for securitised debt, aware that banks lack the balance-sheet capacity to absorb all of those credit-card receivables and auto loans. |
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Loans and receivables, for which the holder may not recover substantially all of its initial investment, other than from credit deterioration, are classified as Available-for-sale. |
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The trade receivables that were assigned to banks under the factoring arrangements are derecognized from the Group's trade receivables balance. |
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In consideration thereof, the Company issued, to this shareholder, an additional hypothec on its trade receivables and inventories. |
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Besides, the sale of the outlet centre Factory Shopping Messancy has as a consequence that in 2008 a lower number of write offs have been necessary for doubtful trade receivables. |
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Securing the imminent forfeiture shall be made by the seizure of chattels, receivables and other property laws and through imposing an interdiction of selling or mortgaging a real property. |
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In the latter instance, the drawback is that forgetful travellers who later fail to submit travel claims cannot be traced since advances are not recorded as receivables. |
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These receivables are recorded at their invoice value. |
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Whether the priority of O's security right extends to proceeds of B's rights as licensee in the form of receivables depends on which version of recommendation 185 a State enacts. |
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The fair value of cash, receivables, bank overdraft, bank loans, accounts payable and accrued liabilities corresponds to their carrying value due to their short-term maturity. |
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The NCC will be required to categorize its financial assets as held for trading, held to maturity, available for sale, or as loans and receivables. |
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At June 30, 2004, the fair values of cash and cash equivalents, receivables, accounts payable,accrued expenses, investments and borrowings approximated carrying values because of the short-term nature of these instruments. |
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If there are no problems, we will lend money against all the accounts receivable or against selected receivables. |
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The employees of Creditreform are always friendly on any occasion but never forget their main mission, which is that of collecting your receivables. |
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Therefore the categories of financial assets, of held to maturity, loans and receivables, available for sale, held for trading and fair value option will already be familiar to you. |
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The main issue in the TAM was whether the taxpayer's method of accounting for unbilled receivables complied with Sec. |
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Thanks to our unmatched risk analysis and global network, we are best positioned to provide our clients with insurance, collection and financing services for trade receivables on an international scale. |
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As part of a securitisation program for commercial receivables introduced in January 2003, Rhodia guarantees that its North American subsidiaries Rhodia Inc. |
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Reconciliation may be necessary to confirm grant revenues and receivables in a high or medium risk sub recipient before closing out a program year. |
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Under its securitization agreement, the Corporation sells, on an ongoing basis, certain of its receivables to a trust that has sold its beneficial interest to third-party investors. |
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An increase in working capital was necessary in order to finance the works in progress, to absorb the difference between receivables and commercial debts and to maintain sufficient liquidity. |
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If a land charge has a global declaration of purpose, you can use the land charge to collateralize the existing and future receivables of a business partner. |
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Subsequent measurements will depend on whether Cominar classifies the financial instrument as financial assets held for trading, loans and receivables, or other financial liabilities. |
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The transfer of the business is progressing and AIC has begun to book the receivables as the Bordereaux are received. |
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If an employee changes company code and, for example, after the change receives a backdated pay increase which also affects the time before the change, receivables and payables incur between the two company codes. |
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An alternative option that is already succeeding is the factoring of invoices and receivables. |
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Gains and losses are recognised in income when the loans and receivables are derecognised or impaired, as well as through the amortisation process. |
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In the framework of multi-year asset securitization agreements entered into with various banks or securitization of trade receivables agreements, certain Group companies sell their uncollected receivables. |
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The Company writes off accounts receivable when they become uncollectible, and payments subsequently received on such receivables are credited to bad debt expenses. |
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We review our accounts receivable on a regular basis to determine if any receivables have a high risk of being uncollectible, and include these in our allowance. |
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The account receivables and the inventory are considered short term assets, because the inventory material comes and goes regularly and the level of receivables changes every day. |
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The procedure does not address, however, the order in which these receivables should be settled. |
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The ratings are based on the quality of the retail auto receivables to be originated by Chrysler Credit Corp. |
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For example, you may want to pre-maturely execute interunit elimination in test mode to clean up any mismatches between the disclosed receivables and payables, etc. before the consolidation tasks are executed. |
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At the end of each fiscal month group all your receivables in either current, 30-days, 60-days or 90-days to identify problem accounts. |
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Perhaps, for example, it's tied up in payables and receivables. |
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For example, auditors often don't confirm hospital receivables, because response rates are usually inadequate. |
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That is the message of CFO's 12th annual working capital scorecard, an analysis of the receivables, payables and inventory performance of the 1,000 largest companies in America. |
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Most banks won't finance export-related foreign receivables and related inventory without some sort of mitigant. |
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Various material, old suspense and clearing account balances included in the general ledger receivables account were not cleared at the end of the financial period and remained uncleared at the time of the year-end audit. |
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At the end of the accounting period the unsettled balances on foreign currency receivables and liabilities are valued at the rates of exchange prevailing at the end of the accounting period. |
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The difference between the revenue recognized based on actual costs and the amounts billed represents unbilled receivables on the contractor's balance sheet. |
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We estimate that the nominal value of sub-standard, consumer receivables offered for sale in Rumania amounts to about PLN 2 billion annually, said Pawe? |
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