50 Frs17 PPTs View free & download

PRAG FRS17 Working Party PowerPoint PPT Presentation

PRAG FRS17 Working Party - Phased implementation periods ending 22 June 2001. Year 1 : Balance sheet ... Jean Chitty Centrica plc. Progress Report. Objective December 2002 year ends ...

Phased implementation periods ending 22 June 2001. Year 1 : Balance sheet ... Jean Chitty Centrica plc. Progress Report. Objective December 2002 year ends ...

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Research into the affordability of paying off pensions deficits PowerPoint PPT Presentation

Research into the affordability of paying off pensions deficits - not based on over-optimistic returns. FRS17 is not a substitute for scheme-specific ... investment assumptions over course of recovery plan. Trigger means ...

not based on over-optimistic returns. FRS17 is not a substitute for scheme-specific ... investment assumptions over course of recovery plan. Trigger means ...

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Preliminary results PowerPoint PPT Presentation

Preliminary results - Overseas tax losses unrelieved. Deferred tax not provided. Other current. Prior ... Related deferred tax asset (14.0) 25.3. Less SSAP24 pension provision on ...

Overseas tax losses unrelieved. Deferred tax not provided. Other current. Prior ... Related deferred tax asset (14.0) 25.3. Less SSAP24 pension provision on ...

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Somerfield PLC presentation PowerPoint PPT Presentation

Somerfield PLC presentation - Convenience is a fast growing market and remains fragmented ... Convenience and top up shopping - some consolidation taking place - attractive ...

Convenience is a fast growing market and remains fragmented ... Convenience and top up shopping - some consolidation taking place - attractive ...

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London Pensions Fund Authority Employers Conference Actuarial Valuation Active Sub Fund results PowerPoint PPT Presentation

London Pensions Fund Authority Employers Conference Actuarial Valuation Active Sub Fund results - 1. Hymans Robertson LLP and Hymans Robertson Financial Services LLP are ... Longer life expectancy is main culprit. But remember employer variability ...

1. Hymans Robertson LLP and Hymans Robertson Financial Services LLP are ... Longer life expectancy is main culprit. But remember employer variability ...

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Sir John Banham PowerPoint PPT Presentation

Sir John Banham - Pelican within High Street. Year-on-year growth. Total Like-for-like Profit Half Year ... Net impact Pelican (28) (175) Other including taxation (2) (2) ...

Pelican within High Street. Year-on-year growth. Total Like-for-like Profit Half Year ... Net impact Pelican (28) (175) Other including taxation (2) (2) ...

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Intelligent Media PowerPoint PPT Presentation

Intelligent Media - Intelligent Media United Business Media 2003 Highlights Strong profit growth Effective cost management Improving yields and revenue Successful investment programme ...

Intelligent Media United Business Media 2003 Highlights Strong profit growth Effective cost management Improving yields and revenue Successful investment programme ...

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Polymer Chemicals 2000 Turnover 216M Operating Profit 23M PowerPoint PPT Presentation

Polymer Chemicals 2000 Turnover 216M Operating Profit 23M - Launch of generic omeprazole in USA and global market ... Flavour and fragrances hold up well despite greater competition for higher volume products ...

Launch of generic omeprazole in USA and global market ... Flavour and fragrances hold up well despite greater competition for higher volume products ...

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P A T E R N O S T E R PowerPoint PPT Presentation

P A T E R N O S T E R - ... risk in corporate pensions. Myles Pink, Paternoster. Faculty ... X m Y m Z m = Total available cash for commuted pensions. P A T E R N O S T E R ...

... risk in corporate pensions. Myles Pink, Paternoster. Faculty ... X m Y m Z m = Total available cash for commuted pensions. P A T E R N O S T E R ...

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Actuarial Advice in a Transaction Paul Geeson PowerPoint PPT Presentation

Actuarial Advice in a Transaction Paul Geeson - Cost of servicing pension debt is Interest type item ... Different deals different solutions. Debt on employer on ceasing to participate ...

Cost of servicing pension debt is Interest type item ... Different deals different solutions. Debt on employer on ceasing to participate ...

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Elementis Annual Review Presentation PowerPoint PPT Presentation

Elementis Annual Review Presentation - World leading producer of rheology & surface chemistry additives ... World leading Linatex brand of wet abrasion resistant rubber. Full year highlights ...

World leading producer of rheology & surface chemistry additives ... World leading Linatex brand of wet abrasion resistant rubber. Full year highlights ...

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DS Smith Plc PowerPoint PPT Presentation

DS Smith Plc - Robust performance, given weak paper market ... Integration awaits Competition Commission inquiry. Quality of the opportunity confirmed ...

Robust performance, given weak paper market ... Integration awaits Competition Commission inquiry. Quality of the opportunity confirmed ...

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Annual Results 200102 PowerPoint PPT Presentation

Annual Results 200102 - Boots Opticians. Sales 26.3m, increase of 17.8m. Operating loss 42.5m - due to start up costs ... Boots Retail International. Sales. m. Comparable sales ...

Boots Opticians. Sales 26.3m, increase of 17.8m. Operating loss 42.5m - due to start up costs ... Boots Retail International. Sales. m. Comparable sales ...

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USS Pension Scheme PowerPoint PPT Presentation

USS Pension Scheme - USS Pension Scheme Geraldine Egan UCU Pension Official USS Pension Scheme funding the scheme how to calculate your retirement benefits what happens if ?

USS Pension Scheme Geraldine Egan UCU Pension Official USS Pension Scheme funding the scheme how to calculate your retirement benefits what happens if ?

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Preliminary Results - plant closures reduce global capacity by around 13% Fixed and variable costs reduced ... 40. 50. 60. 1998. 1999. 2000. 2001. 2002. 0. 5. 10. 15. 20. 25. 30. 35 ...

plant closures reduce global capacity by around 13% Fixed and variable costs reduced ... 40. 50. 60. 1998. 1999. 2000. 2001. 2002. 0. 5. 10. 15. 20. 25. 30. 35 ...

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The 3rd Younger Members Convention PowerPoint PPT Presentation

The 3rd Younger Members Convention - Senior Consultant, Acumen Resources. Agenda. Introduction. Overview of practice areas ... Questions. ACUMEN RESOURCES. Cherag Kalapesi. Number: 0208 544 0417 ...

Senior Consultant, Acumen Resources. Agenda. Introduction. Overview of practice areas ... Questions. ACUMEN RESOURCES. Cherag Kalapesi. Number: 0208 544 0417 ...

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Deliver Value to Shareholders PowerPoint PPT Presentation

Deliver Value to Shareholders - Strong trading in Currency, underpinned by a strong opening backlog, ... Serge Zybach. Teller. Automation. 23. 42.4. 12.5% 45.6. 14.3% Operating Profit ...

Strong trading in Currency, underpinned by a strong opening backlog, ... Serge Zybach. Teller. Automation. 23. 42.4. 12.5% 45.6. 14.3% Operating Profit ...

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DS Smith Plc - Further progress in Corrugated Packaging. Weaker result in Paper ... Paper & Corrugated seasonality UK paper weaker in second half, compounded by high gas prices ...

Further progress in Corrugated Packaging. Weaker result in Paper ... Paper & Corrugated seasonality UK paper weaker in second half, compounded by high gas prices ...

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Interim Results PowerPoint PPT Presentation

Interim Results - Outright better in Q2 but still impacted by cutbacks in IT spend ... New development spend 18. Other net efficiencies (12) 1,209. Bridge 138. H1 2002 1,347 ...

Outright better in Q2 but still impacted by cutbacks in IT spend ... New development spend 18. Other net efficiencies (12) 1,209. Bridge 138. H1 2002 1,347 ...

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Mortality improvements and Life Expectancy PowerPoint PPT Presentation

Mortality improvements and Life Expectancy - Proportion of persons surviving to successive ages, historical or projected ... St Pancras and Somers Town. 70.2. Kilburn. 69.8 ...

Proportion of persons surviving to successive ages, historical or projected ... St Pancras and Somers Town. 70.2. Kilburn. 69.8 ...

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Tata Tea Group PowerPoint PPT Presentation

Tata Tea Group - ... continued its impressive performance, clocking double digit growth over last ... Tetley clocked double digit growth in sales to achieve a 30% share of teabag ...

... continued its impressive performance, clocking double digit growth over last ... Tetley clocked double digit growth in sales to achieve a 30% share of teabag ...

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The Practicalities of Budgeting, Managing and Monitoring Investment Risk for Pension Funds PowerPoint PPT Presentation

The Practicalities of Budgeting, Managing and Monitoring Investment Risk for Pension Funds - The Practicalities of Budgeting, Managing and Monitoring Investment Risk for Pension Funds ... Strategic risk swamps active risk: Spend more time on asset allocation ...

The Practicalities of Budgeting, Managing and Monitoring Investment Risk for Pension Funds ... Strategic risk swamps active risk: Spend more time on asset allocation ...

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The Formula Review the story so far PowerPoint PPT Presentation

The Formula Review the story so far - Further review of the formula started Feb 08 decisions in Summer ... Council Tax freeze for at ... Wasteful consultants and advertising. End of final ...

Further review of the formula started Feb 08 decisions in Summer ... Council Tax freeze for at ... Wasteful consultants and advertising. End of final ...

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The Theory and (Best) Practices of PowerPoint PPT Presentation

The Theory and (Best) Practices of - A Brief History of ALM. An Academic Perspective on LDI Solutions ... for the European companies in the Dow Jones STOXX 50 is 116 billion by the end of 2004. ...

A Brief History of ALM. An Academic Perspective on LDI Solutions ... for the European companies in the Dow Jones STOXX 50 is 116 billion by the end of 2004. ...

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DAIRY CREST GROUP PLC PowerPoint PPT Presentation

DAIRY CREST GROUP PLC - Own label cheese supply gains with ASDA and Morrisons ... Asda new supply agreement for all own-label cheddar and other British cheeses ...

Own label cheese supply gains with ASDA and Morrisons ... Asda new supply agreement for all own-label cheddar and other British cheeses ...

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Half Year Results PowerPoint PPT Presentation

Half Year Results - Sale of Halfords completed for up to 427 million. Outsourcing of IT services ... Resolved lease hedging, Halfords and Digital Wellbeing Ltd. Interim dividend ...

Sale of Halfords completed for up to 427 million. Outsourcing of IT services ... Resolved lease hedging, Halfords and Digital Wellbeing Ltd. Interim dividend ...

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ASB research on pensions PowerPoint PPT Presentation

ASB research on pensions - FASB. initial phase exposure draft out. comprehensive ... Papers copied to IASB and FASB staff. ASB, EFRAG TEG, NSS updated. Updates on ASB website ...

FASB. initial phase exposure draft out. comprehensive ... Papers copied to IASB and FASB staff. ASB, EFRAG TEG, NSS updated. Updates on ASB website ...

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PRESENTATION ON THE IMPACT OF RESTATING ACCOUNTS FROM UK GAAP TO INTERNATIONAL FINANCIAL REPORTING S PowerPoint PPT Presentation

PRESENTATION ON THE IMPACT OF RESTATING ACCOUNTS FROM UK GAAP TO INTERNATIONAL FINANCIAL REPORTING S - Change to pensions represents 70.3m and 7.6m of these adjustments respectively ... Pensions represent 76.8m of this adjustment offset by change to dividends, ...

Change to pensions represents 70.3m and 7.6m of these adjustments respectively ... Pensions represent 76.8m of this adjustment offset by change to dividends, ...

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Tata Tea - Brand volume growth by 22% over previous year lead by. Complete restage of Tata Tea premium ... Interest reflects lower level of net debt and refinancing benefit. ...

Brand volume growth by 22% over previous year lead by. Complete restage of Tata Tea premium ... Interest reflects lower level of net debt and refinancing benefit. ...

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Interim Results - These statements are based on management's current expectations and are subject ... in these materials and no investment decision should be made in reliance thereon. ...

These statements are based on management's current expectations and are subject ... in these materials and no investment decision should be made in reliance thereon. ...

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Full Year Results for 2003 PowerPoint PPT Presentation

Full Year Results for 2003 - ... 00 5685.00 5094.00 5432.00 16211.00 32311.00 60530.00 3854.00 2880.00 3925.00 10659.00 4115.00 4480.00 4544.00 13139.00 23798.00 5001.00 5329.00 5483.00 15813 ...

... 00 5685.00 5094.00 5432.00 16211.00 32311.00 60530.00 3854.00 2880.00 3925.00 10659.00 4115.00 4480.00 4544.00 13139.00 23798.00 5001.00 5329.00 5483.00 15813 ...

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Interim Results 2002 PowerPoint PPT Presentation

Interim Results 2002 - Over six and half years to June 2002, profit underpinned by cash ... However, timing of term contract renewals can distort. Encouraging first half ...

Over six and half years to June 2002, profit underpinned by cash ... However, timing of term contract renewals can distort. Encouraging first half ...

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2002 Pensions Convention PowerPoint PPT Presentation

2002 Pensions Convention - The work of GAD (Jon Spain Chester 2002) 2. GOVERNMENT ACTUARY'S DEPARTMENT. by ' ... consumer credit, ERNIE, etc. compensation by courts (other tribunals) 8/3/09 ...

The work of GAD (Jon Spain Chester 2002) 2. GOVERNMENT ACTUARY'S DEPARTMENT. by ' ... consumer credit, ERNIE, etc. compensation by courts (other tribunals) 8/3/09 ...

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The Role of the ASB PowerPoint PPT Presentation

The Role of the ASB - The Role of the ASB. Ian Mackintosh. Accounting Standards Board (ASB) 19 June 2006 ... In Ireland, ASB standards are issued by the ICAI. ...

The Role of the ASB. Ian Mackintosh. Accounting Standards Board (ASB) 19 June 2006 ... In Ireland, ASB standards are issued by the ICAI. ...

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The 3rd Younger Members Convention - Assumed actuaries are the best people for the job' ... 'A funny little man that talks numbers' 'An expensive resource that I'd rather do without' ...

Assumed actuaries are the best people for the job' ... 'A funny little man that talks numbers' 'An expensive resource that I'd rather do without' ...

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Annual Results 23rd June 2004 PowerPoint PPT Presentation

Annual Results 23rd June 2004 - Excluding disposed Citybus, Road King and Trainline businesses but including all ... Disposed February 2004. Share of turnover 8.1m (2003 - 11.0m) ...

Excluding disposed Citybus, Road King and Trainline businesses but including all ... Disposed February 2004. Share of turnover 8.1m (2003 - 11.0m) ...

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COMPANY STRUCTURE PowerPoint PPT Presentation

COMPANY STRUCTURE - ALEXANDER FORBES UK DIRECT (AFD) Business leaders - Roderick Redding & Glenn Hare ... Additional offering for Alexander Forbes to existing/prospective client base ...

ALEXANDER FORBES UK DIRECT (AFD) Business leaders - Roderick Redding & Glenn Hare ... Additional offering for Alexander Forbes to existing/prospective client base ...

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Les fonds de pension dans la crise PowerPoint PPT Presentation

Les fonds de pension dans la crise - Les fonds pension dans la crise. CARACTERISTIQUES DES FONDS PENSION ET ... Conception des plans, r gles explicites sur la nature des plans et implications ...

Les fonds pension dans la crise. CARACTERISTIQUES DES FONDS PENSION ET ... Conception des plans, r gles explicites sur la nature des plans et implications ...

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PRESENTATION ON THE IMPACT OF RESTATING ACCOUNTS FROM UK GAAP TO INTERNATIONAL FINANCIAL REPORTING S - However difference in recognising deferred tax. Deferred tax must be recognised on all fair value adjustments made as a result of acquisitions ...

However difference in recognising deferred tax. Deferred tax must be recognised on all fair value adjustments made as a result of acquisitions ...

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Social Policy X and XI Pensions: statutory and voluntary pension systems PowerPoint PPT Presentation

Social Policy X and XI Pensions: statutory and voluntary pension systems - A start of work activity. S ... Typology of pension systems (I) Classical (European) ... Typology of pension systems (II) Presentation of the Polish system: ...

A start of work activity. S ... Typology of pension systems (I) Classical (European) ... Typology of pension systems (II) Presentation of the Polish system: ...

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AMEC plc Preliminary results 2004 PowerPoint PPT Presentation

AMEC plc Preliminary results 2004 - Further progress expected during first half 2005 ... BAA airport runway maintenance and improvement. Anglian Water and Welsh Water asset support ...

Further progress expected during first half 2005 ... BAA airport runway maintenance and improvement. Anglian Water and Welsh Water asset support ...

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Accounting Standard AASB 119 Employee Benefits IAS 19 Taskforce - Consistency with FAS87, FRS17, etc. Where to from here? Other ... using gross discount rate and showing investment tax provision separately. Balance sheet items ...

Consistency with FAS87, FRS17, etc. Where to from here? Other ... using gross discount rate and showing investment tax provision separately. Balance sheet items ...

CIPFA North West Regional Conference Pensions The Mystery Explained - Mercer Human Resource Consulting Limited is authorised and regulated by the ... CIPFA produced guidance on formulation of FSS. Mercer Human Resource Consulting. 13 .

Mercer Human Resource Consulting Limited is authorised and regulated by the ... CIPFA produced guidance on formulation of FSS. Mercer Human Resource Consulting. 13 .

Mortality Assumptions Used in the Calculation of Company Pension Liabilities in the EU - Mortality Assumptions Used in the Calculation of Company Pension Liabilities in the EU ... Hewitt Associates. Mercers. Towers Perrin. Cass Business School. Background ...

Mortality Assumptions Used in the Calculation of Company Pension Liabilities in the EU ... Hewitt Associates. Mercers. Towers Perrin. Cass Business School. Background ...

Unfunded Pension Liabilities - Competing with credit ratings and bond spreads ... in others it is used as some sort of classification system (e.g. credit ratings) ...

Competing with credit ratings and bond spreads ... in others it is used as some sort of classification system (e.g. credit ratings) ...

Credit Suisse European Capital Goods Conference - Growth in Rail Systems, Process Systems and APV; ... Regained technology leadership ... Leading innovator European Rail Traffic Management System and ...

Growth in Rail Systems, Process Systems and APV; ... Regained technology leadership ... Leading innovator European Rail Traffic Management System and ...

Avalia - Avalia o dos Ativos e Passivos e sua influ ncia na Aloca o dos Investimentos Carlos Garcia S cio Diretor da Itajub Investimentos

Avalia o dos Ativos e Passivos e sua influ ncia na Aloca o dos Investimentos Carlos Garcia S cio Diretor da Itajub Investimentos

IAS 38 - Taxation. Capital expenditure & financial investment. Acquisitions & disposals ... Not associated with the ongoing activities of the entity ...

Taxation. Capital expenditure & financial investment. Acquisitions & disposals ... Not associated with the ongoing activities of the entity ...

2006 Annual General Meeting - ... need for industrial process automation, rail signalling and control products ... Industrial Process Automation. Controls. Residential Applications. Rail ...

... need for industrial process automation, rail signalling and control products ... Industrial Process Automation. Controls. Residential Applications. Rail ...

Pr - Map of Asia. Population and demographics. Overview Asia pensions ... Map of Asia. Hong Kong:7mn. Japan: 128mn. Thailand: 64mn. Singapore: 4mn. India: 1,130mn ...

Map of Asia. Population and demographics. Overview Asia pensions ... Map of Asia. Hong Kong:7mn. Japan: 128mn. Thailand: 64mn. Singapore: 4mn. India: 1,130mn ...

Frs17 PowerPoint PPT Presentations