Disclosure

Hong Kong. To cater for smaller AIs with relatively simple and straightforward operations, the framework contains a "Basic Approach" for credit risk and makes available de minims exemptions from market risk capital requirement and certain financial disclosure requirements for these AIs. The Basic Approach is essentially a modified Basel I framework with modifications to incorporate, among other things, certain definitional changes to bring it into line with the standardized approach of Basel II. The

three problematic new subsections to the Canada Evidence Act. 254 Subsection 38.06(1) permits a judge to order public disclosure of information arising from a judicial proceeding provided that “such disclosure is not injurious to international relations or national defence or security”. Subsection 38.13(1) allows the attorney-general to issue a certificate ordering non-disclosure at any time “for the purpose of protecting international relations or national defence or security”. Subsection 38.13(2)

World Bank Doing Business Report. Swiss corporate secrecy provisions limit the amount of discoverable information available to investors in shareholder lawsuits, and directors of Swiss companies are generally not held liable, nor are they subject to disclosure requirements along the lines of Sarbanes-Oxley. Regarding Demand Conditions, Switzerland’s successful economic performance over the 20th Century has provided an affluent local population with sophisticated buyers, reflected in the 2009 GCR rankings

D.W. MULLINS (1986), “Equity Issues and Offering Dilution”, Journal of Financial Economics, 15 (1-2), 61-89. ATHAVALE, M., ET R. EDMISTER (2004), “The Pricing of Sequential Bank Loans”, Financial Review, 39, 231-253. ATIASE, R. (1985), “Pre-disclosure Information, Firm Capitalization, and Security Price Behaviour Around Earning Announcements”, Journal of Accounting Research, Spring, 21-36. ATTAR, A., ET E. CAMPIONI (2003), “Costly State Verification and Debt Contracts: a Critical Resume”,

the firm may have a conflict of interest that could affect the objectivity of this report. Investors should consider this report as only a single factor in making their investment decisions. This report should be read in conjunction with important disclosure information, including an attestation under Regulation Analyst certification, found on pages 156 - 159 of this report or at the following site: http://www.piperjaffray.com/researchdisclosures. This research report has been prepared in whole or part

a Hydro-Quebec. Au Soudan, The core content disclosures mandated by the March 21, 2002 Public Accountability Statement Regulations is a bank merger public interest issue. Financial institutions that must issue public accountability statements are to describe their contributions and the contributions of their affiliates to the Canadian economy and society. The March 21, 2002 Public Accountability Statement Regulations call for 12 core disclosures: a listing of affiliates who operate in Canada,

On peut citer pour le FASB : SFAS 87, Employers‟accounting for pension (1985), SFAS 105,Disclosure of Information about Financial Instruments with off-balance sheet Risk and Financial Investments with Concentrations of Credit Risk,(1990), SFAS 107,Disclosure about Fair Value of Financial Instruments (1991), SFAS 115, Accounting for certain Investments in Debt and Equity Securities (1993), SFAS 119, Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments (1994) et

décaisser un prêt disbursed loan Equivalent: loan disbursed. prêt décaissé disbursement décaissement disclaimer of opinion (audit) impossibilité d’exprimer une opinion (audit) disclosure (financial) présentation des états financiers disclosure law loi sur l’information du consommateur disclosure requirement (consumer protection) obligation d’information (protection du consommateur) discount actualiser, escompter discount factor coefficient d’actualisation G l o s s a i r e

ordinaires IAS 19 Employee Benefits Avantages du personnel IAS 20 Accounting for Government Grants and Disclosure of Government Assistance Comptabilisation des subventions publiques et informations à fournir IAS 21 The Effects of Changes in Foreign Exchange Rates Effets des variations des cours des monnaies étrangères IAS 23 Borrowing Costs Coûts d'emprunt IAS 24 Related Party Disclosures Information relative aux parties liées IAS 26 Accounting and Reporting by Retirement Comptabilité et

dispositif ; atténuer ; aider ; objectifs ; pertinence ; évaluation. • Classe 2 : commissaires aux comptes ; président du conseil/du comité d’audit ; loi sécurité financière (LSF) ; Sarbanes Oxley ; conseil d’administration ; reporting financier ; disclosure committee ; certification ; filiale ; actionnaire, déontologie ; COSO ; directeur financier/comptable ; rapport Bouton. • Classe 3 : secret professionnel ; confidentialité ; sensible ; éthique ; infraction ; protection ; salarié ; fournisseur