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External sources (not reviewed)

The Group’s effective tax rate for the period was approximately 10% (2008 : 10% excluding the effect of one-off deferred tax adjustment).

[...] [...] expiry or withdrawal of the TUE.

[...] to management and marketing techniques have [...] [...]

Management will increase the depreciation where useful lives are less than previously estimated lives, or it will write-off or write-down technically obsolete or non-strategic assets that have been abandoned or sold.

LS has expressed the views that the proposed section 7AI is unclear by reason that the meaning of "contingent" referred to in subsection (4) is not defined and that LLPs are left to their own judgement in figuring out when an obligation is to be included or excluded in the computation of partnership obligation for the purpose of the proposed section 7AI.

(ii) The Directors may do all acts and things considered necessary or expedient to give effect to any capitalization pursuant to the provisions of paragraph (a), with full power to the Directors to make such provisions as they think fit in the case of shares becoming distributable in fractions (including provisions whereby, in whole or in part, fractional entitlements are aggregated and sold and the net proceeds distributed to those entitled, or are disregarded or rounded up or down or whereby the benefit of fractional entitlements accrues to the Company rather than to the members concerned).

[...] [...] disposal of written-off assets; the provision [...] [...]

The GICHD added that the destruction method to be used by Ukraine is safe, affordable, easily upgradable to national emission standards, simple to maintain and operate, built using readily-available materials and capable of sustaining high rates of output.

The accumulative share of losses has exceeded the Group’s interest in the jointly controlled entity and hence the Group did not recognise the excess amount and has reduced its investment cost to zero as at 31 December 2011.

The Government should develop a nationwide rural land policy in consultation and cooperation with the concerned communities in order to gain a clear picture of the issue of land and its prosperity, break the link between land and ethnicity and foster cooperation and complementarity in land use for shared prosperity.

[...] [...] may result in write-downs of inventories [...]

Other changes in the allowance account and subsequent recoveries of amounts previously written off directly are recognised in profit or loss.

After adjusting for minority interests, the valuation increase attributable to the Group in the sum of HK$65.8 million has been credited to the Group’s investment properties revaluation reserve.

Other positive measures had been taken in the areas of disarmament, demobilization and the reintegration of children, the demobilization of women soldiers, the training of former child-soldiers, the strengthening of peace and the elimination of supplementary police forces.

Beyond the short term, however, a number of questions arise as to whether this rapid recovery will develop into sustained growth at the world level and in Latin America and the Caribbean.

Apart from the question of apparent unfairness, to obtain the signature of a suspect to an English translation of what he said in a foreign language can have little or no value as evidence if the suspect disputes the accuracy of this record of his statement.

[...] [...] “unsuccessful” who are often from [...]

[...] [...] financial year, excluding the HA's private patients and those patients who were not eligible to receive public hospital services at heavily subsidized rates (that is, excluding [...]

Cost of inventories includes RMB153,021,000 (2008 : RMB144,338,000) relating to staff costs, depreciation expenses and write down of inventories which amounts are also included in the respective total amounts disclosed separately above or in Note 5(ii) for each of these types of expenses.

While the international company had no direct contractual relationship with the tobacco farm owners, it has nevertheless found it difficult to disassociate itself from the allegations in the light of the significant economic benefits that it ultimately derives from such conduct.

In the event any amount in an account is written-off due to a bankruptcy order being made against a data subject, the account repayment data (as defined in paragraph 8 (v) above) may be retained by the credit reference agency, regardless of whether the account repayment data reveal any default of payment lasting in excess of 60 days, until the expiry of five years from the date of final settlement of the amount in default or the expiry of five years from the date of discharge from a bankruptcy as notified by the data subject with evidence to the credit reference agency, whichever is earlier.

Where the actual outcome or expectation in future is different from the original estimate, such differences will impact the carrying value of inventories and write-off/reversal in the period in which the estimate has been changed.

The Medan robbery may have been an example of the symbiosis noted in Section II, where a larger organisation like JAT can provide the necessary framework for the violent actions of a smaller group while at the same time trying to ensure plausible deniability for itself.