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External sources (not reviewed)

[...] [...] date without discounting or other adjustments.

These are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material.

However, now that the relevance of the mainstream news media is being challenged by the rising popularity of alternative sources, news distribution platforms are rapidly multiplying and diversifying and social media tools are revolutionizing the way in which people access and share information, the Committee wonders whether the time has come for the Department of Public Information to assess how it can enhance the responsiveness of its public information activities to the Organization’s needs, how it can bring greater creativity and innovation to its work, and how it can continue to promote the work of the United Nations in a way that is more relevant to the daily lives of individuals all around the world.

The Government’s civil service pay policy is to offer sufficient remuneration to attract, retain and motivate staff of suitable calibre to provide the public with an effective and efficient service; and to ensure that civil service remuneration is regarded as fair by both civil servants and the public they serve through maintaining broad comparability between civil service and private sector pay.

[...] methodological elements used for the [...] [...]

[...] [...] prices, interest rates, exchange rates for trading [...] [...]

Choosing the same discount rate is a requirement of the UK Impact Assessment guidelines, and a common procedure for many OECD countries.

As the after-service health insurance liability is composed of benefits that will be paid out by UNHCR to its retired staff in the future, IPSAS, like most other accounting frameworks, requires that these amounts be “discounted” so that the reporting entity takes the present value of the future benefits as an estimate for its liability.

Here we see that the cash flow series CF for the numerator is offset by one period, and the discount factors are also offset by one period.

The Committee has also underscored that the right to social security includes both contributory and non-contributory benefits, and both cash and in-kind benefits.

FAO opted for this method over immediate full recognition as it mitigates significant volatility in the reported value of the Plan liabilities caused by external factors, such as movements in the Euro-US Dollar exchange rate and discount rates, which are entirely out of FAO’s control and which may ultimately offset over time.

The choice of discount rate affects [...]

For the workshop, the secretariat prepared training material on such technical issues as various forms and application of receivable discounting; mechanisms and structure of factoring, risks associated with factoring and factoring agreement.

The second approach determines a rate of return by systematically analysing the cost of equity and the cost of debt to the company taking into account the relevant risks involved.

Since all of the Cap Amounts for each of the Non-Exempt Continuing Connected Transactions exceed HK$1,000,000 but the relevant applicable percentage ratios calculated under Rule 14.07 of the Listing Rules in respect of the Annual Cap Amounts under each of the Non-Exempt Continuing Connected Transactions are greater than 0.1% but less than 5%, each of the Non-Exempt Continuing Connected Transactions is only subject to the reporting, annual review and announcement requirements but is exempted from the independent shareholders’ approval requirements under Chapter 14A of the Listing Rules.

[...] [...] percentage ratios as defined under Rule 14.07 of the Listing Rules pursuant to Rules 14A.25 and 14A.26 of the Listing Rules, the Board anticipates that the applicable percentage ratios as defined under Rule 14.07 of the Listing Rules in respect of the annual caps for the transactions contemplated under the Changzhou ZKLF Purchase Agreement, Chengdu Yindile Purchase Agreement and Existing Purchase Agreements, [...] [...]

[...] [...] basis provided that it shall not exceed the projected Basic Tariff Rate approved for the last Year of the previous approved Development Plan [...]

More regular financial disclosures will provide an opportunity to enhance the quality of the dialogue between issuers and the investing public and will enhance investor confidence as quarterly reporting will enhance transparency and market efficiency, reduce any information asymmetry and in turn reduce the risk of insider dealing.

According to the United Nations, the objective of selecting a discount rate when valuing end-of-service benefits is to measure the single amount that, if invested in a portfolio of high-quality debt instruments, would provide the necessary future cash flow to pay the accrued benefits when due.

Two key assumptions used by the actuary to determine these accrued liabilities are the discount rate and, for ASHI, the rate of increase in health-care costs.

Operating expenses increased, though to a lesser extent than revenues, due to higher systems implementation and processing costs and wage inflation, partly offset by reduced average staff numbers as we continued to implement programmes to improve efficiency across our operations.

In relation to each of those Existing Tenancy Agreements which constituted continuing connected transactions, the applicable percentage ratios under Rule 14.07 of the Listing Rules fell within the threshold prescribed in Rule 14A.34 of the Listing Rules in force at time the relevant Existing Tenancy Agreements were entered into and each of the Existing Tenancy Agreements was therefore subject to the reporting and announcement requirements but exempt from the independent shareholders’ approval requirements under Chapter 14A of the Listing Rules.

(3) In the event of the Government and HEC failing to agree on the revision referred to in paragraph (1) or of Executive Council’s approval being required in accordance with subparagraph (2)(b) or (2)(c), the Basic Tariff Rate as from 1 January next following may be adjusted if considered necessary by HEC on an interim basis provided that the limit stated in sub-paragraph (2)(a) will not be exceeded.

[...] [...] converted at such rate of exchange as the [...]

[...] [...] to mortality, lapse and expense.

[...] percentage ratios is expected to be [...] [...]

If a real options problem has more than 2 underlying assets, either use the MSLS and/or Risk Simulator to simulate the underlying asset’s trajectories and capture their interacting effects in a DCF model.

These elements which are expected to be settled more than 12 months after the end of the reporting date are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material.

This valuation may reflect, 11 amongst other things, our view as to the level of availability of the assets provided as margin or the discount to the current market value of the margin that we consider reflects its market risk.