Holding Companies and Their Published AccountsGee & Company Limited, 1923 - 208 էջ |
From inside the book
Արդյունքներ 48–ի 1-ից 5-ը:
Էջ 2
... pany owning their share capital and controlling their operations is called the Holding or Parent Company . to It is perhaps desirable at this point to state that while certain views may be expressed in this book they are put forward ...
... pany owning their share capital and controlling their operations is called the Holding or Parent Company . to It is perhaps desirable at this point to state that while certain views may be expressed in this book they are put forward ...
Էջ 5
... pany formed for the purpose , or one already in existence , acquires the shares of the other concerns and not their actual assets and liabilities . The Holding Company method of amalgamation or consolidation of interests has become very ...
... pany formed for the purpose , or one already in existence , acquires the shares of the other concerns and not their actual assets and liabilities . The Holding Company method of amalgamation or consolidation of interests has become very ...
Էջ 7
... pany ( though this is not essential ) to acquire from the shareholders the shares they hold in the under- takings about to be amalgamated either for cash or what is more likely , in exchange for shares in the Holding Company , the terms ...
... pany ( though this is not essential ) to acquire from the shareholders the shares they hold in the under- takings about to be amalgamated either for cash or what is more likely , in exchange for shares in the Holding Company , the terms ...
Էջ 15
... pany C. , while it also shows as an asset a con- siderable number of shares in the Holding Company . It will be seen that the Holding Company has made considerable advances to subsidiary A. , which appear under the heads of " Sundry ...
... pany C. , while it also shows as an asset a con- siderable number of shares in the Holding Company . It will be seen that the Holding Company has made considerable advances to subsidiary A. , which appear under the heads of " Sundry ...
Էջ 18
... pany and rely to an almost unlimited extent upon the advice tendered to them by their board . On the other hand , cases are not unknown where directors , looking for an excuse , seize upon this to furnish their shareholders with as ...
... pany and rely to an almost unlimited extent upon the advice tendered to them by their board . On the other hand , cases are not unknown where directors , looking for an excuse , seize upon this to furnish their shareholders with as ...
Այլ խմբագրություններ - View all
Holding Companies and Their Published Accounts Sir Gilbert Francis Garnsey Ամբողջությամբ դիտվող - 1923 |
Common terms and phrases
accrued assets and liabilities Associated Companies AUDITORS BILLS PAYABLE BILLS RECEIVABLE Bonds Brought forward Capital Reserve Carried forward CASH AT BANK cent charges Chartered Accountants Company's Balance Sheet consolidated Balance Sheet Contingent Liabilities corporation profits tax correct view Cumulative Preference Shares current assets date of purchase Debenture Stock deducted dend Depreciation Directors discount DRAFT BALANCE earnings ENDED 31ST DECEMBER excess profits duty Final Dividend FREEHOLD fully paid Fund goodwill Holding Company Holding Company's Balance interest in subsidiary investments ISSUED CAPITAL LEYLAND LINES Loan London London Wall Loss Account ment Ordinary Shares pany Parent Company Preference Shareholders Preferred Stock premium Profit and Loss properly drawn properties Reserve Account SHARE CAPITAL shareholders Sheet is properly shown sidiary companies statement Subsidiary Companies subsidiary undertakings SUNDRY CREDITORS Sundry Debtors tion trading true and correct U.S. Steel Corporation United British United States Steel
Սիրված հատվածներ
Էջ 77 - ... 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 58 - 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 78 - 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 208 - Full provision has been made for bad and doubtful accounts receivable and for all ascertainable liabilities. We have verified the cash and securities by actual inspection or by certificates from the Depositaries...
Էջ 134 - We have obtained all the information and explanations we have required. In our opinion such Balance Sheet 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 our information and the explanations given us and as shown by the books of the company.
Էջ 81 - Revenue not to be due to a variation in profits shall also be. taken into account; and (b) Where the income has been derived from profits in respect of which any payment or repayment of Excess Profits Duty has been made under this Act, such deduction or addition shall be made in computing the profits as will make proper allowance for that payment or repayment of duty. 9. In computing the total profits of a local authority from any trades...
Էջ 148 - In our opinion, such Balance Sheet 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 our information and the explanations given to us and as shown by the books of the Company.
Էջ 77 - ... to the satisfaction of the Special Commissioners that, for any year of assessment, 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...
Էջ 77 - Where an assurance company carrying on life assurance business, or any company whose business consists mainly in the making of investments, and the principal part of whose income is derived therefrom...
Էջ 76 - Rule 13 of the Rules applicable to Cases I and II of Schedule D...