Applicable Guidance. The following guidance is applicable to the HIARB. • Managing Public Money NI • Public Bodies – A Guide for NI Departments • Corporate Governance in central government departments – code of good practice • DoF Risk Management Framework • HMT Orange Book • Public Sector Internal Audit Standards • Accounting Officer Handbook – HMT Regularity, Propriety and Value for Money • Dear Accounting Officer Letters • Dear Finance Director Letters • Dear Consolidation Officer and Dear Consolidation Manager Letters • The Consolidation Officer Letter of Appointment • Government Financial Reporting Manual (FReM) • Guidance for preparation and publication of annual report and accounts • Procurement Guidance • Specific guidance issued by the Department • TEO Expenditure Approval Guidance CG01/22 • The Executive Office (TEO) Whistleblowing Policy and Procedures • Compensation Guidance • Recommendations made by the NI Audit Office/NI Assembly Public Accounts Committee • NIAO Good Practice Guides • Guidance issued by the Executive’s Asset Management Unit • NI Public Services Ombudsman guidance • NICS Fraud Policy and Prevention Plan The President of HIARB under Schedule 1(5) of the Act, has responsibility for ensuring the efficient and effective discharge of the HIARB’s functions. The HIARB is operationally independent of both Ministers and TEO. Communication between the HIARB and the Ministers should normally be through the President of the HIARB. XXX AO is responsible for advising the relevant Ministers on a number of issues including the HIARB objectives and targets, budgets and performance. In addition to being answerable to the Assembly as laid out in paragraph 2.4, the Ministers are also responsible for setting the HIARB’s budget. Roles and Responsibilities of the Accounting Officer in XXX and the Accounting Officer in DoJ
Applicable Guidance. The Company’s assets shall be valued at their fair value (i.e., an exit price) in accordance with the terms of ASC 820 and the 1940 Act.1 ASC 820 defines fair value as “the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” Fair value is a market-based measurement, not an entity-specific measurement. For some assets and liabilities, observable market transactions or market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. However, the objective of a fair value measurement in both cases is the same – to estimate the price when an orderly transaction to sell the asset or transfer the liability would take place between market participants at the measurement date under current market conditions (that is, an exit price at the measurement date from the perspective of a market participant that holds the asset or owes the liability). ASC 820 establishes a hierarchal disclosure framework which ranks the observability of inputs used in measuring financial instruments at fair value. The observability of inputs is impacted by a number of factors, including the type of financial instruments and their specific characteristics. Financial instruments with readily available quoted prices, or for which fair value can be measured from quoted prices in active markets, generally will have a higher degree of market price observability and a lesser degree of judgment applied in determining fair value. The three-level hierarchy for fair value measurement is defined as follows: Level I — inputs to the valuation methodology are quoted prices available in active markets for identical instruments as of the reporting date. The type of financial instruments included in Level I include unrestricted securities, including equities and derivatives, listed in active markets. The Company will not adjust the quoted price for these instruments, even in situations where the Company holds a large position and a sale could reasonably impact the quoted price2.
Applicable Guidance. The Employer may terminate the Plan under such other circumstances as Applicable Guidance may permit.
Applicable Guidance. The Committee may terminate the Plan under such other circumstances as Applicable Guidance may permit.
Applicable Guidance. The following guidance is applicable to NIFRS
Applicable Guidance. The following guidance is applicable to the VPB
Applicable Guidance. The following guidance is applicable to NIFHA
