Holding Companies and Their Published AccountsGee & Company (publishers) Limited, 1931 - 315 էջ |
From inside the book
Արդյունքներ 100–ի 1-ից 5-ը:
Էջ 11
... dividends but the parent company takes credit for its share of the profits and obtains the funds by means of advances from the subsidiary . While it is true that undistributed profits of a subsidiary should not be declared as dividend ...
... dividends but the parent company takes credit for its share of the profits and obtains the funds by means of advances from the subsidiary . While it is true that undistributed profits of a subsidiary should not be declared as dividend ...
Էջ 16
... dividends are in arrear or their capital in jeopardy , are sometimes entitled under the regulations of a company to attend and vote at all meetings , and in some cases they are entitled to share in the surplus assets with the ordinary ...
... dividends are in arrear or their capital in jeopardy , are sometimes entitled under the regulations of a company to attend and vote at all meetings , and in some cases they are entitled to share in the surplus assets with the ordinary ...
Էջ 25
... dividends declared by those companies . A holding company which itself carries on trading would naturally have in its balance sheet , in addition to the shares in the subsidiary undertakings , assets of the character usually held by ...
... dividends declared by those companies . A holding company which itself carries on trading would naturally have in its balance sheet , in addition to the shares in the subsidiary undertakings , assets of the character usually held by ...
Էջ 26
... dividend received from profit - making subsidiaries in order to pay a dividend on its own shares without taking into ... dividends proposed to be declared by the holding company are justified by the results of the group as a whole ...
... dividend received from profit - making subsidiaries in order to pay a dividend on its own shares without taking into ... dividends proposed to be declared by the holding company are justified by the results of the group as a whole ...
Էջ 33
... dividends to the holding company . It will be noticed that since the date of the purchase of this company's shares by the holding company , a considerable dividend has been paid out of the surplus existing at that time . The shares held ...
... dividends to the holding company . It will be noticed that since the date of the purchase of this company's shares by the holding company , a considerable dividend has been paid out of the surplus existing at that time . The shares held ...
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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...