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Topic: Financial year

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	Fiscal year - Wikipedia, the free encyclopedia
		A fiscal year or financial year is a 12-month period used for calculating annual ("yearly") financial reports in businesses and other organizations.
		So the US Government's fiscal year begins on October 1 of the previous calendar year and ends on September 30 of the year with which it is numbered.
		In the Canada, United Kingdom (UK) and India, the government's financial year runs from April 1 to March 31, and corporation tax is charged by reference to that period.
	en.wikipedia.org /wiki/Financial_year (220 words)

	Financial Report (Year ending 31 March 2003) (Site not responding. Last check: 2007-11-02)
		The improved financial position was highlighted throughout the year and arose because of two main factors; savings from reduced interest charges and increased income from additional property sales during the year.
		This years end of year figures covering rents, management and repair costs, rent collection, arrears, vacancies, lettings, repairs and tenant satisfaction are all broadly in line with our own internal targets and should once again be comparable to the highest level of performance amongst all social landlords.
		The improved financial performance meant that no borrowing took place, and at the end of the year the amount of debt outstanding was £82million.
	www.vale-housing.co.uk /financial/financialreport2003.html (2994 words)

	Australian Securities and Investments Commission - Running a Company - Changing a financial year
		The first financial year may last for 12 months or the period (not longer than 18 months) determined by the directors (subsection 323D(1) of the Act).
		The directors may determine that the financial year is to be shorter or longer than 12 months by a period of no more than 7 days (subsection 323D(2) of the Act).
		To facilitate the synchronisation, the financial year of a controlled entity may be extended or shortened.
	www.asic.gov.au /asic/asic_infoco.nsf/byheadline/Changing+a+financial+year?openDocument (865 words)

	Encyclopedia: Financial year
		However, a new company or business has to decide at the beginning on which month their fiscal year will start, and then stay with that.
		For example, the United States Government fiscal year for 2005 is as follows:
		In the United Kingdom, the government's financial year runs from April 1 to March 31, but the personal tax year runs from April 6 to April 5, as a vestige of the old New Year of March 25 (Lady Day) in the Julian Calendar.
	www.nationmaster.com /encyclopedia/Financial-year (331 words)

	Fiscal year -- Facts, Info, and Encyclopedia article (Site not responding. Last check: 2007-11-02)
		A fiscal year or financial year is a 12-month period used for calculating annual ("yearly") (Click link for more info and facts about financial reports) financial reports in businesses and other organizations.
		For example, the (The executive and legislative and judicial branches of the federal government of the United States) United States Government fiscal year for 2005 is as follows:
		Companies that are units within a "group" of businesses must all use the same fiscal year, otherwise it would be possible to shift entries between units with different fiscal years, so the same resources would be counted more than once or not at all, making the annual report of the group's finances misleading.
	www.absoluteastronomy.com /encyclopedia/f/fi/fiscal_year.htm (280 words)

	Financial Year 2004 (Site not responding. Last check: 2007-11-02)
		The merger did not cause any changes in the company’s operations or the personnel’s situation but the purpose of the merger was to simplify the group structure and decrease costs.
		Because of the shortage of water in the beginning of the year, the electricity production was depending on coal-fired power plants, which boosted the sales of flue gas cleaning products.
		Financial expenses decreased by EUR 1.0 million compared to year 2003 and were EUR 17.5 million.
	www.nordkalk.com /servlet/CollectionServlet?view=0&page_id=2130 (1383 words)

	AMS Health Sciences Announces 2004 Year-End Financial Results :: Natural and Nutritional Products Industry Center :: ...
		Year end adjustments, primarily a tax valuation write off of $3.2 million, increased the 2004 net loss for the year from $(.40) per share to a reported $(.90) per share.
		During the year, the Company successfully replaced revenues of approximately $500,000 per month, $6 million on an annualized basis, from its ephedra-based diet products that were removed from the market due to a 2003 government ruling.
		The write off of the Company's prior year deferred tax asset, $1.9 million, or $(0.28) per share, as well as the non-recognition of any current year deferral, $1.3 million, or $(.0.22) per share, accounted for a total of $(0.50) per share of the loss for the year.
	www.npicenter.com /anm/anmviewer.asp?a=11961&z=12 (625 words)

	Glossary of Frequently Used Terms - F
		The primary role of these institutions is to facilitate the financing of investments, from home mortgages to the raising of funds via the issue of debt or equity for financing mega-projects.
		Financial requirements are a good measure of Canada's fiscal situation when compared to other countries.
		The financial or accounting year of an organization, which may or may not coincide with the calendar year.
	www.fin.gc.ca /gloss/gloss-f_e.html#fy (1452 words)

	Financial Report (Year ending 31 March 2002) (Site not responding. Last check: 2007-11-02)
		The improved financial position was highlighted throughout the year and arose because of a number of factors including savings from reduced interest rates, reduced spending on responsive repairs, increased income from property sales and additional rent from the number of relets, savings in management costs and revaluation gains on office accommodation.
		The year end figures covering rents, management and repair costs, rent collection, arrears, vacancies, lettings, repairs and tenant satisfaction are all broadly in line with original targets and comparable to the highest level of performance amongst all social landlords.
		The improved financial performance meant that new loans of £3 million were drawn and at the end of the year the amount of debt outstanding was £82 million.
	www.vale-housing.co.uk /financial/financialreport2002.html (2377 words)

	Proposed Rule: First-Time Application of International Financial Reporting Standards; Release Nos. 33-8397; 34-49403; ...
		Issuers that adopt IFRS for the first time for year 2005 may encounter significant difficulties in presenting statements of income, equity, and cash flows for year 2003 due to the number and scope of IFRS improvement projects that were not finalized at the beginning of year 2003.
		Because those companies may find it difficult to recast their financial results under IFRS for the third financial year, we believe that the proposed amendment is likely to promote market efficiency by eliminating financial disclosure that would be costly to produce and of questionable value.
		This financial year is referred to as the "Transition Year." For foreign issuers with a calendar year-end that are subject to the EU Regulation, the Transition Year would be the financial year ended December 31, 2005.
	www.sec.gov /rules/proposed/33-8397.htm (13852 words)

	Financial Services - Year End, Operations (Site not responding. Last check: 2007-11-02)
		As in previous years, if requisitions are not converted to purchase orders before the deadline, the requisitions will be cancelled and the corresponding funds will be returned to your faculty or service.
		Access to the financial system will be restored on Wednesday, May 4, 2005, and, you will be able to enter invoices for the 2004-2005 financial year from that date until Friday, May 13, 2005, at 7:00 p.m.
		You will be able to refer to the 2004-2005 financial year when preparing your deposit in the DEPS system until Friday May 13, 2005.
	www.uottawa.ca /services/finance/proc/fanop-e.htm (869 words)

	FY - Financial Year, Fiscal Year
		Financial Year is not the only word formed from FY.
		Fiscal Year - for Agilent, this is November 1 to October 31.
		The fiscal year for both the state of California and RT runs from July 1 to June 30.
	www.auditmypc.com /acronym/FY.asp (278 words)

	BOV registers pre-tax profit of Lm 26.6 million for financial year 2004/05 (Site not responding. Last check: 2007-11-02)
		From a financial perspective it has been a year of satisfactory results and I am pleased to announce that the BOV Group has registered a pre-tax profit of Lm 26.6 million, which represents an increase of 35 % over the comparative results for the previous financial year, as restated.
		Furthermore, the profits for the year are also impacted by a one-off charge of Lm3.4 million resulting from a change in policy on the treatment of suspended interest on impaired accounts.
		During the financial year ended 30th September 2005, shareholders' funds increased by Lm 13 million and amounted to Lm146 million as at the year end (2004: Lm 133 million).
	www.di-ve.com /dive/portal/portal.jhtml?id=205928&pid=5 (1297 words)

	THE 56 YEAR PANIC CYCLE
		The 56 year sequences in the table are separated by an interval of 9 years.
		The 56 year cycle is precise with the crisis month occurring within the crisis year (ie: March of the sequence year through to the following February) and often around the same month of the year within a given sequence.
		The 56 year cycle is extremely complex as numerous integral numbers (based on the solar year) may be given significance.
	www.davidmcminn.com /pages/fcnum56.htm (2262 words)

	FINANCIAL RULES (Site not responding. Last check: 2007-11-02)
		Appropriations shall remain available for twelve months following the end of the financial year to which they relate to the extent that they are required to discharge obligations in respect of goods supplied and services rendered in the financial year and to liquidate any other outstanding legal obligation of the year.
		The annual financial statements and budget estimate and forecast shall be prepared in conformity with these financial rules using the accrual basis of accounting for assets, liabilities, income and expenditures, except that vacation pay shall be expensed in the period it is paid.
		These Financial Rules shall be effective as of the date of their approval by the Commission and may be amended by the Commission from time to time.
	www.npafc.org /organization/finance.html (1667 words)

	DHB Finances end financial year on strong note - NZ Ministry of Health
		The combined results for the financial year to the end of June 2005 show that DHBs’ actual deficits are better than planned by $73.5M.
		The total planned deficit for the financial year to June is $88.7M.
		The total planned deficits for the full financial year ending June 2005 include a carry-forward of $7.3m of mental health funding from the previous year which was unspent, and in this year shows as a deficit due to accounting practice.
	www.moh.govt.nz /moh.nsf/by+unid/E2B3E877C3F8C482CC25706600195C06?Open (280 words)

	Top Ten Financial Year End Questions
		When you post transactions into your new financial year, the value of these transactions is held in the Future "bucket" on the relevant Nominal Record.
		If the transaction is dated outside the current financial year, either before, or into the future, a warning appears informing you that the date is outside the current financial year.
		There are two possible explanations for this, either, the financial year start date was incorrect before you ran the year end, or the Year End has been run twice.
	www.sage.ie /kbase/viewarticle.asp?pubNum='W6757' (1295 words)

	B-5: Chapter 11: Financial Plan: Budget and Forecast (Site not responding. Last check: 2007-11-02)
		It is related closely to your strategic and operating plans, showing in financial terms the budgeted and projected results of your actions and operations.
		Developing the financial plan is perhaps the most complex activity in the planning process.
		It is integral to the process of creating financial reports, financial statements, as well as management reports and the balance sheet.
	www.arl.org /sparc/GI/sectionB/B_5_11.html (1620 words)

	EMI revises its expectations for current financial year (Site not responding. Last check: 2007-11-02)
		EMI Group announces a revision in the outlook for its recorded music division’s sales for the financial year ending 31 March 2005.
		Two major albums, one by Coldplay and one by Gorillaz, originally scheduled for this financial year will now be released in the first half of the next financial year.
		Given the expectation that EMI Music’s operating profit margin pre allocation of central costs for this financial year will be maintained at the prior year’s level, EMI Group’s profit before tax, amortisation and exceptional items (“Adjusted PBT”) for the year ending 31 March 2005 will be approximately £138 million.
	www.emigroup.com /news/pr249.html (495 words)

	Audit Of The Financial Statements For The Year Ended December 31, 1998
		The objectives of this audit were to assess whether the House's consolidating financial statements present fairly, as of December 31, 1998, the overall financial position, results of operations, and cash flows in accordance with generally accepted accounting principles.
		Audit Of Financial Statements For The Year Ended December 31, 1997 (Report No. 98‑HOC‑11, dated November 4, 1998) identified three material weaknesses and five reportable conditions that could adversely affect the House's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.
		Audit Of Financial Statements For The Year Ended December 31, 1996 (Report No. 97‑HOC-14, dated December 1, 1997) identified 5 material weaknesses and 8 reportable conditions that could adversely affect the House's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.
	www.house.gov /IG/99hoc07/report.htm (1236 words)

	EUROPA - Agriculture - Financing the common agricultural policy
		The financial resources required to cover EAGGF expenditure are made available to the Member States by the Commission by means of advances on the provision for expenditure incurred.
		At the end of the financial year, the Member States forward to the Commission their annual statement of expenditure together with an attestation regarding the completeness, accuracy and veracity of the accounts transmitted.
		Before July each year the Commission presents a financial report on the administration of the Fund to the Council and Parliament.
	europa.eu.int /comm/agriculture/fin/index_en.htm (865 words)

	People's Daily Online -- 2004 a successful financial year, FIFA says
		At the halfway point of the 2003-2006 financial period, FIFA is on course to meet its targets as the organization's Centennial year of 2004 drew to a close with surplus income of 158 million swiss francs (CHF) and an increase in equity, which now stands at CHF 238 million.
		The world football's governing body can look back on a financial year with a great deal of satisfaction, FIFA said in a statement issued in Zurich, Switzerland on Tuesday.
		This positive financial development has allowed FIFA to decide, two years before the final competition of the 2006 FIFA World Cup in Germany, to increase the total prize money payments for the 32 finalist teams by 38 percent to CHF 332 million.
	english.peopledaily.com.cn /200504/27/eng20050427_182926.html (435 words)

	theage.com.au - The Age
		In a preliminary analysis of the year ended June 30, 2002, the company said it estimates revenue growth would be a 45 per cent increase over the previous year's results.
		The company said it would also report a profit for the full financial year after the fourth quarter saw Objective record its fourth consecutive quarter of positive cash flow.
		The company also increased its investment in research and development during the past financial year and invested considerably in its customer support and project delivery capabilities.
	www.theage.com.au /articles/2002/07/05/1025667055563.html (210 words)

	The Change Financial Year option - Trouble shooting tips
		This is a mandatory setting, and your financial year then runs for one whole year from the start date entered.
		If your financial year changes and you are using Sage Line 50 v6.xx and above the Financial Year Change option allows you to amend the currently set start date.
		If you have run the Clear Stock option up to a date in the new financial year, this information cannot be rebuilt as not all of the transactions are available.
	www.sage.ie /kbase/viewarticle.asp?pubnum='W5271' (1600 words)

	MSN MoneyCentral Can Help Users Achieve Their 1999 Financial New Year's Resolutions: MSN MoneyCentral provides the ...
		Financial tools like Money99 and MSN MoneyCentral can help, by giving you tips to take control of your finances and make smarter financial and investment decisions in the New Year.
		Broadband access and electronic commerce are going to be even more important next year than this year, as the Internet ramps up to be the fastest growing mass-communications and retailing mechanism in world history.
		For more financial tips and advice from the MSN MoneyCentral experts throughout the New Year, be sure to check out the new, nationally syndicated MoneyCentral radio show, with hosts Ginger Applegarth and Mary Rowland.
	www.microsoft.com /presspass/features/1998/12-28money.mspx (1429 words)

	Toshiba - Wikipedia, the free encyclopedia
		It is the 7th largest integrated manufacturer of electric and electronic equipment in the world.
		In financial year 2000-01 the company generated sales of ¥ 5,951,357 million and net income of ¥ 96,168 million.
		Toshiba was founded by the merging of two companies in 1939.
	en.wikipedia.org /wiki/Toshiba (479 words)

	Seagull Software Announces Q1 Results for Financial Year 2005 (Site not responding. Last check: 2007-11-02)
		Total revenues for the period were $5.5 million, representing an increase of 11% as compared with $4.9 million for the first quarter of the previous financial year.
		Net loss for the first quarter was $1.5 million as compared with a net loss of $2.1 million in the corresponding period of the previous financial year.
		Service revenues for the period were $1.2 million (as compared to $1.1 million last year) and maintenance revenues were $2.2 million (as compared to $1.9 million last year).
	www.seagullsw.com /about/media/pressreleases/272.html (341 words)

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