▾

External sources (not reviewed)

The charge or credit to the income [...] [...]

[...] [...] be added to or deducted from Miscellaneous Income.

[...] [...] savings, after deducting the vacant posts [...]

[...] [...] statement and are deducted in reporting the [...]

Where such shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.

Payments made under operating leases (net of any incentives received from the lessor) are charged to the income statement on a straight-line basis over the period of the lease.

[...] Ordinance, should the deduction for elderly residential [...] [...]

As regards calculation of time actually worked, for purposes of application of those coefficients no account is taken of absence from work other than absences on medical grounds in respect of ordinary or occupational disease, accident - work- or non-workrelated - suspension of the employment contract for maternity, adoption, care or risk during pregnancy; and absences authorized as qualifying for payment under the relevant labour legislation.

The cumulative loss that is removed from capital reserves [...] [...]

[...] [...] study could be deducted from future funds [...] [...]

means cost of Fixed Assets less Depreciation calculated in accordance with Section B of Schedule 2.

[...] [...] items that are charged or credited to [...]

[...] [...] royalty revenue (after deduction of any taxes, agent [...] [...]

In accordance with the statutory requirements, a person's disposable capital is the value of his/her resource of a capital nature, disregarding a number of items including the value of any interest in the only or main dwelling, and insurance money received in respect of the injuries to which the person's personal injury claim relates, to cover his/her future medical needs.

[...] [...] whether the amount to be discounted from a country’s starting point should be based on the year or years on which the starting point was based, and not whether or not to make a deduction, as the latter issue [...]

(B) The Board may deduct from any dividend [...] [...]

After having subtracted the amount required [...] [...]

(c) No stamp duty will be deducted from the amount paid [...]

The results of the subsidiaries disposed of during the year ended 31 December 2007 have no significant impact on the Group’s turnover or loss from operations before income tax for the year ended 31 December 2007.

[...] value will be deducted from Total Operating Costs.

He advised that since the last Annual General Meeting the Company had repurchased 5,966,885 ‘A’ shares and no ‘B’ shares, representing 0.6449% of the ‘A’ shares in issue at the time of the last Annual General Meeting and that, after subtracting the repurchased shares which included 562,885 ‘A’ shares pending settlement and delivery for cancellation, the number of shares in issue as at the date of the Meeting was 924,408,500 ‘A’ shares and 3,003,486,271 ‘B’ shares.

As previously reported to the FC beginning with FC 123/2, a significant portion of the foreign exchange differences offset against the SRA do not impact upon the cash reserves of the Organization.

For the purposes of this Article any sum which, by the terms of issue of a share, is payable thereon at a fixed time which is subsequent to the date of forfeiture, whether on account of the nominal value of the share or by way of premium, shall notwithstanding that time has not yet arrived be deemed to be payable at the date of forfeiture, and the same shall become due and payable immediately upon the forfeiture, but interest thereon shall only be payable in respect of any period between the said fixed time and the date of actual payment.

[...] whole day was deducted from the total [...]

The amount recognised in the balance sheet represents the present value of the defined benefit obligation as adjusted for unrecognised actuarial gains and losses and unrecognised past service cost, and as reduced by the fair value of plan assets.

In the event that you wish to subscribe, purchase, switch, transfer or redeem any of the Unit or to inquire and amend any particulars relating to your holding of the Unit, you agree that we may, upon your instructions, make the necessary arrangements to do the same (including arranging for the transfer of funds from the Account) and to debit the Account for any charges, commissions, fees and any other cost incurred, and/or to credit the Account with the proceeds of the redemption or transfer less any charges, commissions, fees and any other cost incurred.

If any shares of the Company are issued for the purpose of raising money to defray the expenses of the construction of any works or buildings or the provision of any plant which cannot be made profitable for a lengthened period, the Company may pay interest on so much of that share capital as is for the time being paid up for the period and subject to the conditions and restrictions mentioned in the Companies Ordinance, and may charge the sum so paid by way of interest to capital as part of the cost of construction of the works or buildings or the provision of plant.

For the three sessions of the meetings of the new committee to be held in the biennium 2010-2011, that is, one session in Geneva in 2010 and two sessions to be held in New York in 2011, additional conference-servicing requirements of $501,200 would arise, comprising of $481,200 under section 2, General Assembly and Economic and Social Council affairs and conference management, and $20,000 under section 28D, Office of Central Support Services, for other support services, of the programme budget for the biennium 2010-2011, after deducting the existing provision of $845,500 provided to the two sessions of the Committee of Experts on International Cooperation in Tax Matters.

[...] by dividing the profit attributable to equity holders of the Company, excluding any costs of [...] [...]