Asset

acompte advance deposit requirement obligation de constituer un dépôt préalable advance repayment repayment in advance remboursement anticipé, paiement anticipé Equivalents: payment in advance, prepayment, advances to employees (balance sheet, asset account) avances au personnel (bilan, compte d’actif) adverse exchange-rate position position de change ouverte adverse opinion (audit) opinion défavorable (audit) adverse selection anti-sélection age bias discrimination liée à l’âge age

activities in an Islamic set-up real asset-backed with ability to cause ‘value addition’. The Islamic banking system is based on risk-sharing, owning and handling of physical goods, involvement in the process of trading, leasing and construction contracts using various Islamic modes of finance. As such, Islamic banks deal with asset management for the purpose of income generation. They will have to prudently handle the unique risks involved in management of assets by adherence to best practices of

management is so important? To really understand the importance of a good capital working management, we first have to know what working capital and working capital management are. Working capital is the term given to the difference between current assets which can include sticks of raw materials, work-in-progress and finished goods, debtors, short-term investments and cash; and current liabilities which can include trade creditors, overdrafts and short-term loans. The purpose of working capital is

Glossary/ vocabulary - Anchor currency: Is a currency used by the central banks to establish reserves of exchange. - Appreciation: determinate and judge the value of something. - Asset: are economics resources owned by a company. It permits to estimate the value of the company and list what it possesses. Assets are listed on a firm's balance sheet and include tangible items such as inventories, equipment, and real estate as well as intangible items such as property rights or goodwill. - Balance

Profit after tax |   | £ 19 554,44 | III. The Balance sheet To do the balance sheet we divided in two parts: the assets and the equity. In the assets we first put the inventory from the balance sheet, then the cash at the bank that come also from the cash-flow and add the equipment without the depreciation so of £7 245.92 and add it together to have the total assets. Then for the total equity we

établissement de crédit. Le modèle se présente donc comme suit : PERF= f (AST + NPL+ LOAN + DEPO + EXP) Dans le cas présent, le modèle sera formulé selon les trois équations suivantes : ROA= f (Assets + NPL/L+ L/A + D/A + PERSOX/A) ROE= f (Assets + NPL/L+ L/A + D/A + PERSOX/A) Net Margin = f (Assets + NPL/L+ L/A + D/A + PERSOX/A) L’estimation du degré d’influence des indicateurs de mesure sélectionnés sera alors présentée sous la forme de l’équation de base suivante : Yi : (b0 + b1X1 + b2X2

GLOSSAIRE IFRS Actif (IAS 38) (Asset) Un actif est une ressource : • contrôlée par une entreprise du fait d’événements passés ; et • dont des avantages économiques futurs sont attendus de l’entreprise. Actif biologique (IAS 41) (biological asset) Un actif biologique est un animal ou une plante vivant. Actif courant (IFRS 5) (Current asset) Un actif qui satisfait à une des conditions suivantes : • • • • l’entreprise s’attend à pouvoir réaliser l’actif, le vendre ou le consommer dans

market of Scottish and Southern Energy is in United Kingdom, which account for 99% of its revenue. However, Centrica Energy’s market share is more diversified with its presence in United Kingdom, Norway, Nigeria and Trinidad, specially, North America, assets and trading operations in Europe, where they knows as Direct Energy. According to financial report in 2009, SSE concentrate more in renewable energy which could make companies facing the rise in cost of producing energy, while Centrica focus more

charge Stock Dettes Financières Créances Dette fournisseurs VMP: Valeur Mobilier de placement Autres Dettes Disponible * Impôts des sociétés (38,1%) *Dividendes Balance Sheet Active Passive Fixed Assets Shareholders’ Equity *Intangibles assets Capital *Tangible assets (PPE) Reserves *Investments    Financial debt: Interest bearing debts Inventory Supplieurs payables Receivables Other liabilities Cash Equivalence   Cash   Le bilan est la photographie de la situation

attempts to fill the gap between the theoretical argument and empirical testing. Results using a comprehensive survey of supply chain practitioners indicate that a firm’s trust in its supply chain partner is highly associated with both sides’ specific asset investments (positively) and behavioral uncertainty (negatively). It is also found that information sharing reduces the level of behavioral uncertainty, which, in turn, improves the level of trust. A partner’s reputation in the market has a strong