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... amendments to take into account financial institution accounting changes;. (c) extends the g... in support of responsible fiscal management in a difficult economic environment. It sets out r...Definitions ESTABLISHMENT 3. Transition Office 4. President 5....
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... regulation so as to prevent a financial crisis with the need to allow the non-financial se...The definition of "registrant" will be clearer following the CSA ... price change, or otherwise for risk management purposes. A similar definition is found in Quebec'...
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This paper presents a case study of the co-operative design, development, and implementation of an XBRL-enabled interorganizational system (IOS) by the Australian Prudential Regulation Authority, the Reserve Bank of Australia (central bank), and the Australian Bureau of Statistics to revolutionize reporting by financial institutions in Australia. The findings illustrate that the complexity of data consumption patterns drove increased interdependence within the financial information supply chain requiring the co-operative development of context sensitive data exchanges and commodity-like IT infrastructures. The paper concludes that the co-operative model to IOS development exhibited here is likely to be more suited to the development of systems for financial information supply chains tha...
... the data, data duplication, and data definition problems. Frequent change. One of the most importa... that data collected by banks for management decision-making and financial reporting was genera...
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...INTERPRETATION. 1. (1) The following definitions apply in these Regulations. “abandoned”, in re... duties that may be necessary for the management and control of oil or gas production. NAMES AND DE... systems with the management of financial and human resources to ensure compliance with the ...
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...537; Hercules Managements Ltd. v. Ernst & Young, [1997] 2 S.C.R. 165; referr... for a special relationship (direct financial interest; professional skill or knowledge; advice ..., and adopted Lord Wilberforce's definition of policy as a synonym for discretion. Mason J., b...
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...1. (1) The following definitions apply in these Regulations. . "Act" means the Fede... Canada for the purposes of the Financial Management System. (secteur de l'administration f...
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... play an important role in Canadian financial markets. As a result, reform of the Canadian OTC d... Central counterparties and risk management — The derivatives industry should thoroughly ass...Expressly excluded from the definition of "derivative" are exchange traded commodity futu...
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The purpose of this article is to review the complexities associated with real property asset management. The process begins with understanding the need and the owner's objectives, planning, moving through the acquisition phase, the operation and maintenance phase, the refurbishment and enhancement phase, and, finally, the disposition of the asset. The article also explores the importance of having strategic professional staff oversee asset management on behalf of the ownership. Asset management can be defined as the process of creating value within the owner's objectives through the acquisition, use and disposal of real property assets. Alternatively, asset management is defined as the practice of maximizing the value of a portfolio of properties, within the objectives of the owner. Th...
... perspective, the primary driver is financial, since, typically, there must be an acceptable ret...By definition, asset rationalization reduces the risk of imprope...
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... implement the proposed changes to the definition of "financial services" in the Excise Tax Act (Can...
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At the heart of any financial due diligence exercise is lease review. As anyone who does this type of work can attest, lease review is neither sexy nor glamorous, however, at the end of the day, rent rolls, budgets, tenant pre-bills, recovery calculations, cash flow projections, etc. are rendered meaningless without a comprehensive audit of the building's lease document. In virtually all leases, there is a provision, usually within the definition of operating costs, which allows for the recovery of management expense. Two of the most common methods of recovering management fees are: 1. percentage of operating costs, and 2. percentage of gross revenue. It is surprising how many rent rolls do not reflect the contractual free rent provisions spelled out in the leases. In addition, corresp...