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From a balance sheet perspective Serco's headroom is limited: it may be able to avoid another equity issue, but the dividend looks vulnerable and should be cut, in our view.
The company said the structure of the deal, combined with the buyback program, would effectively turn the transaction into a half-cash, half-stock deal from a balance sheet perspective.
"The manner in which these obligations are reported varies widely, and we believe the liabilities are underreported from a balance sheet perspective," said Timothy Blake, a managing director at the ratings firm.
In short, from a balance sheet perspective, bond-issuing is a no-brainer.
From a technological and spec sheet perspective, Android is impressive — and it continues to get more so.
Putting an emphasis on that growing portion of its business during the crazy holiday season just makes sense from a balance sheet perspective.
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Mr. Rogoff, the lawyer for Mr. Miller, said: "You can't analyze it from a balance-sheet perspective.
Many educational outcomes defy quantification because, done well, great teaching and learning enlarge intellect beyond the rote regurgitation of facts on bubble sheets, shape perspectives on the human condition, illuminate ethics and values, promote research and exploration to discover new knowledge that can actually change the way people live, communicate and thrive.
Three diagrams were ultimately presented to interviewees in the same order: Diagram A (participatory diagram – blank sheet); Diagram B (graphic elicitation – macro perspective); and Diagram C (graphic elicitation – micro perspective).
In the series, we always give each student a background sheet, using a multiple-perspective approach.
Browse through the FCC's website to discover that sample question and answer sheets are available for perspective examinees to acquire in preparation for the General Radiotelephone Operators License Examination.
Write better and faster with AI suggestions while staying true to your unique style.
Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com