Intercompany Account means any receivable, payable or loan between any member of the FTAI Group, on the one hand, and any member of the FTAI Infrastructure Group, on the other hand, that exists prior to the Effective Time and is reflected in the records of the relevant members of the FTAI Group and the FTAI Infrastructure Group, except for any such receivable, payable or loan that arises pursuant to this Agreement or any Ancillary Agreement. Investment Funds means all monies and financial resources available for investment by the Authority, other than proceeds of bonds issued by the Authority. Permitted Investors the collective reference to (i) the Sponsor and any Affiliates of any Person included in the definition of “Sponsor”, (but excluding any operating portfolio companies of the foregoing), (ii) the members of management of any Parent Company, Holdings or any of its Subsidiaries that have ownership interests in any Parent Company or Holdings as of the Closing Date, (iii) the directors of Holdings or any of its Subsidiaries or any Parent Company as of the Closing Date and (iv) the members of any “group” (within the meaning of Section 13(d)(3) or Section 14(d)(2) of the Exchange Act, or any successor provision) of which any Person described in clause (i), (ii) or (iii) of this definition is a member provided that, in the case of such group and without giving effect to the existence of such group or any other group, Persons who are either Persons described in clause (i), (ii) or (iii) of this definition have aggregate beneficial ownership of more than 50% of the total voting power of the voting stock of the Borrower, Holdings or any Parent Company. Restricted Investment means an Investment other than a Permitted Investment. Permitted Investment means an Investment by the Company or any Restricted Subsidiary in: Investment Account As defined in Section 3.12(a). Investment Accounts means the Collateral Account, Securities Accounts, Commodities Accounts and Deposit Accounts. 84 – Summary of Equity Accounted Investees - Line 010 – Interests in Associates & Joint Ventures Investments in mutual funds, segregated funds and any similar investments should not be reported here.įinancial instruments which potentially subject the Group to credit risk, principally consist of bank balances, trade receivables, advances to Equity Accounted Investees and derivative financial instruments.The Group only transacts in treasury activity (including investment, borrowing and derivative transactions) with Board approved counterparties.Ĭompany-Sponsored Equity Account means an account that is created with the Equity Account Administrator in connection with the administration of the Company’s equity plans and programs, including the Plan. Spreadsheets, electronic documents that store data, contain cells, rows, and columns.
These investments are accounted for as equity method investments classified as Investments in Equity Accounted Investees in the consolidated balance sheets. Under equity accounting, the assets and liabilities of the investment are net into a single line item in the Consolidated Statement of Financial Position, Investments in Equity Accounted Investees. Net earnings from investments in equity accounted investees are recognized in a single line item in the Consolidated Statement of Earnings and Comprehensive Income, Share of Profit from Equity Accounted Investees. Under equity accounting, the assets and liabilities of the investment are net into a single line item on the Consolidated Statement of Financial Position, Investments in Equity Accounted Investees. Non-GAAP Proportionate Consolidation of Investments in Equity Accounted Investees Results In accordance with IFRS, Pembina's jointly controlled investments are accounted for using equity accounting. Under equity accounting, the assets and liabilities of the investment are presented net in a single line item in the Consolidated Statement of Financial Position, "Investments in Equity Accounted Investees".
Net earnings from investments in equity accounted investees are recognized in a single line item in the Consolidated Statement of Earnings and Comprehensive Income "Share of Profit from Equity Accounted Investees". Examples of Equity Accounted Investees in a sentence
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