Sentence examples for the balance sheet date from inspiring English sources

In its annual report, Société Générale says that applying two accounting rules — IAS 10, "Events After the Balance Sheet Date," and IAS 39, "Financial Instruments: Recognition and Measurement" — would have been inconsistent with a fair presentation of its results.

For instance, current SEC regulation leaves leeway for public companies as to when to disclose cyber incidents: "To the extent a cyber incident is discovered after the balance sheet date but before the issuance of financial statements, registrants should consider whether disclosure of a recognized or nonrecognized subsequent event is necessary".

Current liabilities are liabilities that are due within one year of the balance sheet date.

Current assets are assets that will turn into cash within one year of the balance sheet date.

Start with current assets, such as cash and any items that will be converted to cash within one year of the balance sheet date.

Since many issuers are making token-based awards prior to the TGE, such that zero tokens will have been outstanding as of the last balance sheet date, the determination as to the maximum tokens they may issue under Rule 701 will largely depend on the dollar value of their token-based awards.

However, if that token-based award value-based threshold has been met, an issuer may still issue token-based awards during the applicable consecutive 12-month period until the total number of tokens underlying token-based awards made in such period reaches 15% of the total number of tokens outstanding as of the issuer's most recent balance sheet date.

To summarize, the aggregate sales price or fair value of the token-based awards made in reliance on Rule 701 during any consecutive 12-month period generally cannot exceed the greater of $1,000,000 or 15% of the issuer's assets as of its most recent balance sheet date.

2. Undertakings whose average number of employees on a consolidated basis during the financial year does not exceed 500 and, on their balance sheet dates, do not exceed on a consolidated basis either a balance sheet total of €86 million or a net turnover of €100 million shall be exempt from the obligation set out in paragraph 1 of this Article.

The first attempts at preparing food balance sheets date back to World War I. Food balance sheets were the major source of data when, in 1936, at the request of the League of Nations Mixed Committee on the Problem of Nutrition and its Sub-Committee on Nutritional Statistics, a systematic international comparison of food consumption data was prepared.

Title the first page of your financial report "Balance Sheet" and then list the organization's name and the balance sheet's effective date.