Quarterly Financial Accounts definition

Quarterly Financial Accounts means (i) the financial statements of the Group (including, without limitation, the notes thereto) in respect of a financial quarter published by the Group Holding Company, which have been reviewed by the Auditor in accordance with the International Standards on Auditing; provided, however, that, if the financial statements of the Group in respect of the last quarter of any year are not so reviewed, the term "Quarterly Financial Accounts" in respect of such quarter will mean instead the annual financial statements of the Group (including, without limitation, the notes thereto) in respect of such year, which have been audited by the Auditor in accordance with the International Standards on Auditing and are published in the annual report of the Group Holding Company for such year, or (ii) in the event that the Group does not publish quarterly financial statements as described in clause (i) of this definition, the financial disclosures published by the Group pursuant to and in compliance with FINMA Circular 2016/01 "Capital Adequacy Disclosures Banks", as amended from time to time, or pursuant to and in compliance with any successor circular or regulation applicable to the Group Holding Company, provided that such financial disclosures are published for each financial quarter and the interim earnings included in such disclosures have been reviewed by the Auditor in accordance with International Standards on Auditing.
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Quarterly Financial Accounts means the financial statements of the Group (including the notes thereto) in respect of a calendar quarter, which have been reviewed by the Auditor in accordance with the International Standards on Auditing and are contained in a customary financial report published by UBS AG; provided, however, that, if the financial statements of the Group in respect of the last quarter of any year are not so reviewed, the term “Quarterly Financial Accounts” in respect of such quarter shall mean instead the annual financial statements of the Group (including the notes thereto) in respect of such year, which have been audited by the Auditor in accordance with the International Standards on Auditing and are published in the annual report of UBS AG for such year.
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Quarterly Financial Accounts as soon as practicable, and in any event within 45 days after the end of each quarterly Accounting Period copies of the unaudited consolidated accounts for such Accounting Period of the Group, such unaudited consolidated accounts to show the detailed financial information provided for quarterly financial reporting in the Proforma Financial Accounts (comprising at least (A) a consolidated balance sheet and profit and loss account for such quarter and cumulatively for the period from the beginning of the current annual Accounting Period to the end of such quarterly Accounting Period, (B) a year to date consolidated cash flow statement for the period from the beginning of the current annual Accounting Period to the end of such quarterly Accounting Period, (C) details of each item of Capital Expenditure which was not included in the budget for such period delivered pursuant to Clause 19.1(b) in excess of $100,000 (or the equivalent in other currencies) in such quarterly Accounting Period, and (D) with a report on the main operational, commercial and financial issues arising during such Accounting Period and explaining any variances of more than five per cent. (5%) against the budget for such quarterly Accounting Period ;
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Examples of Quarterly Financial Accounts in a sentence

  • Central Government:In the case of central government, the figures are calculated in the context of General Government Quarterly Financial Accounts (GGQFA), which is the basis for the annual accounts as well.

  • Local government:In the first notification debt figures are calculated in the context of General Government Quarterly Financial Accounts (GGQFA).

  • Social security funds:The figures of the first notification are calculated in the context of General Government Quarterly Financial Accounts (GGQFA).

  • Grossing is a key concept within the Quarterly Financial Accounts.

  • Quarterly Financial Accounts (QFA) – compiled and disseminated by the Czech National Bank.

  • Gode and Sunder (1993) introduced the concept of Zero Intelligence Agents where agents make decisions based on their own randomized logic.

  • Quarterly Financial Accounts for Denmark 63 Jan Overgaard Olesen and Jens Jakob Svanholt, Statistics In April, Danmarks Nationalbank will start publishing regular quarterly financial accounts for Denmark.

  • It should be noted that net financial wealth does not include housing and other non-financial assets.24 Central Bank, Quarterly Financial Accounts for Ireland, Q4 2010 Ireland’s Competitiveness Scorecard 2011 26 July 2011While Ireland remains a wealthy country with a generally high standard of living despite the impact of the recession, many members of society remain at-risk-of-poverty.

  • However, there remain a number of inconsistencies between EDP and QFAGG (Quarterly Financial Accounts of General Government), which are mainly related to statistical discrepancies between financial and non-financial accounts.

  • In fact, the Quarterly Financial Accounts data for 2019Q1 shows that HH debt in Cyprus dropped to a two-digit figure for the first time since 2008;• In the UK, the peak in 2009 was 95%, when the ratio was comparable with that of Canada (92%) and New Zealand (90%), but the paths of these countries have since diverged.


More Definitions of Quarterly Financial Accounts

Quarterly Financial Accounts in respect of such quarter shall mean instead the annual financial statements of the Group (including the notes thereto) in respect of such year, which have been audited by the Auditor in accordance with the International Standards on Auditing and are published in the annual report of UBS AG for such year.
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Quarterly Financial Accounts means the financial statements of the Group (including the notes thereto) in respect of a calendar quarter reporting period, which have been reviewed by the Auditor in accordance with the International Standard on Auditing and are contained in a customary financial report published by UBS AG.
Sample 1Sample 2
Quarterly Financial Accounts means the financial statements of the Group (including the notes thereto) in respect of a calendar quarter, which have been reviewed by the Auditor in accordance with the International Standards on Auditing and are contained in a customary financial report published by UBS AG; provided, however, that, if the financial statements of the Group in respect of the last quarter of any year are not so reviewed, the term "Quarterly Financial Accounts" in respect of such quarter shall mean instead the annual financial statements of the Group (including the notes thereto) in respect of such year, which have been audited by the Auditor in accordance with the International Standards on Auditing and are published in the annual report of UBS AG for such year.
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Quarterly Financial Accounts as soon as practicable, and in any event within 28 days after the end of each quarterly Accounting Period, copies of the unaudited consolidated accounts for such Accounting Period of the Group, such unaudited consolidated accounts to show the detailed financial information provided for quarterly financial reporting in the Proforma Financial Accounts (comprising at least (A) a consolidated balance sheet and profit and loss account for such quarter and cumulatively for the period from the beginning of the current annual Accounting Period to the end of such quarterly Accounting Period, (B) a year to date consolidated cash flow statement for the period from the beginning of the current annual Accounting Period to the end of such quarterly Accounting Period, (C) details of Capital Expenditures in such quarterly Accounting Period, (D) a report on the main operational, commercial and financial issues arising during such Accounting Period and explaining any variances against thebudget and the Model for such quarterly Accounting Periods, (E) operating company results and commentary (including, but not limited to, the state of the market, the level of discounting in operation during such quarterly Accounting Period and the status of any sourcing savings pursuant to the ATK Report), (F) details of sales, gross margin and EBITDA margin (including comparison with the budget and Model at Group level and in respect of all operating companies in the Group), (G) accounts payable and ageing creditor schedules, (H) any items which the Group is required to report progress on in accordance with the Phase II monitoring work carried out by KPMG pursuant to the Engagement Letter and (I) confirmation of the amount of headroom available at the end of such quarterly Accounting Period under the baskets permitted under the Note Indentures);
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Quarterly Financial Accounts means the financial statements of the Group (including the notes thereto) in respect of a calendar quarter reporting period, which have been reviewed by the Auditor in accordance with the International Standard on Auditing and are contained in a customary financial report published by UBS AG. “Reduced Minimum Progressive Capital Component Requirement” has the meaning assigned to such term in Condition 5 (Redemption and Purchase).
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Related to Quarterly Financial Accounts

  • Financial Account means an account maintained by a Financial Institution, and includes:

  • Annual Accounts means the accounts of the licensee prepared in accordance with the provisions of the Companies Act, 1956 and/or in such other manner as may be directed by the Commission in terms of the provisions of the Act;

  • Academy Financial Year means the year from 1st September to 31st August or such other period as the Secretary of State may from time to time specify by notice in writing to the Academy Trust;

  • Management Accounts means, in relation to any Reporting Period, the Franchisee’s management accounts which: (a) comply with paragraph 3.10 of Schedule 13 (Information and Industry Initiatives); and (b) are required to be delivered to the Secretary of State by the Franchisee in accordance with paragraphs 3.2 and 3.3 of Schedule 13 (Information and Industry Initiatives);

  • Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.

  • Investment Accounts means the Collateral Account, Securities Accounts, Commodities Accounts and Deposit Accounts.

  • Cash Account has the meaning set forth in Section 2.1(a)(ii).

  • Current Account means a form of demand deposit wherefrom withdrawals are allowed any number of times depending upon the balance in the account or up to a particular agreed amount and will also include other deposit accounts which are neither Savings Deposit nor Term Deposit.

  • Quarterly Period the period of three months commencing on 1 January, 1 April, 1 July and 1 October.

  • Initial Account has the meaning specified in the Transfer Agreement.

  • Financial Period means a period for which a profit and loss account of a company is made up in accordance with this Law;

  • Audited Accounts means the audited accounts of the Company and of each of the Subsidiaries and the audited consolidated group accounts of the Group for the financial period ended on the Balance Sheet Date;

  • Investment Account As defined in Section 3.12(a).

  • old financial year means the financial year of an issuer that immediately precedes a transition year;

  • Management Accounts Date means 30 September 2017;

  • Interim Accounts means the unaudited consolidated quarterly financial statements of the Issuer for the quarterly period ending on each 31 March, 30 June, 30 September and 31 December in each year, prepared in accordance with GAAP.