Holding Companies and Their Published AccountsGee & Company (publishers) Limited, 1931 - 315 էջ |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
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... Balance Sheet VIII . IX . " " X. " " XI . " " " " " " " " " " " " " " " " " " " " " " : Method II . - The Legal Balance Sheet , together with Balance Sheets of Subsidiaries .. XII . Method III . - The Legal Balance Sheet , together with ...
... Balance Sheet VIII . IX . " " X. " " XI . " " " " " " " " " " " " " " " " " " " " " " : Method II . - The Legal Balance Sheet , together with Balance Sheets of Subsidiaries .. XII . Method III . - The Legal Balance Sheet , together with ...
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... Balance Sheet of Holding Company and Subsidiary Undertakings 154 APPENDIX II Examples of Actual Published Balance Sheets British Companies American Companies European Companies 166 244 290 INDEX 303 CHAPTER I INTRODUCTORY The expression ...
... Balance Sheet of Holding Company and Subsidiary Undertakings 154 APPENDIX II Examples of Actual Published Balance Sheets British Companies American Companies European Companies 166 244 290 INDEX 303 CHAPTER I INTRODUCTORY The expression ...
Էջ 2
... balance sheet of the first - mentioned company separately from all its other assets , and where a company is indebted , whether on ac- count of a loan or otherwise , to a subsidiary company or subsidiary companies , the aggregate amount ...
... balance sheet of the first - mentioned company separately from all its other assets , and where a company is indebted , whether on ac- count of a loan or otherwise , to a subsidiary company or subsidiary companies , the aggregate amount ...
Էջ 6
... balance sheet are matters for the Direc- tors . In our opinion the statement is not incorporated as part of the balance sheet upon which the Auditors are required to report nor are the Auditors responsible for the accuracy of the ...
... balance sheet are matters for the Direc- tors . In our opinion the statement is not incorporated as part of the balance sheet upon which the Auditors are required to report nor are the Auditors responsible for the accuracy of the ...
Էջ 28
... balance sheet to the members . A member of a private com- pany can , however , obtain a copy of the balance sheet on payment . The balance sheet prescribed by the Act , which is referred to hereafter as the " legal " balance sheet ...
... balance sheet to the members . A member of a private com- pany can , however , obtain a copy of the balance sheet on payment . The balance sheet prescribed by the Act , which is referred to hereafter as the " legal " balance sheet ...
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Common terms and phrases
31st December Accrued acquired amalgamation American Telephone Amounts owing assets and liabilities Associated Companies Auditors Authorised Bell Telephone Bonds book values Cable CABLES AND WIRELESS Capital Reserve cent Chartered Accountants Companies Act company's balance sheet consolidated balance sheet correct view cost Cumulative Preference Shares CURRENT ASSETS CURRENT LIABILITIES Debenture Stock December 31 Deduct directors discount earned ended December 31 exhibit a true expenses Final Dividend fixed assets fully paid goodwill holding company Income Tax inter-company Interest Inventories Investments Issued legal balance sheet less Amounts written less Depreciation Loans Loss Account MIDLAND BANK Mortgage Ordinary Shares panies par value parent company payable Preference Shares Preference Stock premium Profit and Loss proportion provision purchase Revenue Securities share capital shareholders shown sidiary Companies statement Steel Corporation sub-subsidiary companies subsidiary companies subsidiary undertakings SUNDRY DEBTORS Surplus Telephone and Telegraph tion Total trading transfer true and correct
Սիրված հատվածներ
Էջ 69 - Whether in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs according to the best of their information and the explanations given to them and as shown by the books of the company.
Էջ 2 - ... in every such report shall state whether, in their opinion, the balance sheet referred to in the report is properly drawn up so as to exhibit a true and correct view of the state of the company's affairs as shown by the books of the company, and such report shall be read before the company in general meeting.
Էջ 129 - ... it has been charged to tax by deduction or otherwise, and has not been charged in respect of its profits in accordance with the rules applicable to Case I of Schedule D...
Էջ 101 - CONSOLIDATED RETURNS FOR YEAR 1917 SEC. 1331. (a) That Title II of the Revenue Act of 1917 shall be construed to impose the taxes therein mentioned upon the basis of consolidated returns of net income and invested capital in the case of domestic corporations and domestic partnerships that were affiliated during the calendar year 1917.
Էջ 132 - What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being — Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profitmaking?
Էջ 133 - NICHOLSON, now thirty years ago, involved the principle that a company resides for purposes of income tax where its real business is carried on. Those decisions have been acted upon ever since. I regard that as the true rule, and the real business is carried on where the central management and control actually abides.
Էջ 2 - ... of a subsidiary company have been taken into account by the directors of the holding company in arriving at the profits and losses of the holding company as disclosed in its accounts...
Էջ 4 - If in the case of any accounts the requirements of this section are not complied with, it shall be the duty of the auditors of the company by whom the accounts are examined to include in their report thereon, so far as they are reasonably able to do so, a statement giving the required particulars.
Էջ 3 - ... the profits or losses of a subsidiary company mean the profits or losses shown in any accounts of the subsidiary company made up to a date within the period to which the accounts of the holding company relate, or, if there are no such accounts of the subsidiary company available at the time when the accounts of the holding company are made up, the profits or losses shown in the last previous accounts of the subsidiary company which became available within that period.
Էջ 3 - ... the total of the amount paid to the directors as remuneration for their services, inclusive of all fees, percentages, bonuses and commissions or other emoluments paid to or receivable by them by or from the company or by or from any subsidiary of the company, and inclusive of commission paid or payable for subscribing or agreeing to subscribe or procuring or agreeing to procure subscriptions for any shares in or debentures...