liquidity problems. A drop in account receivables implies a decrease in quick assets, and such decrease maybe critical for some companies that does not have enough financial resources to pay back the upcoming current liabilities. This is why Xerox announced that it has set aside reserves for these subsidiaries, in an attempt to alleviate the investors’ anxiety about the company’s liquidity.
period as a certain percentage of credit sales, and the second one estimates by targeting the ending balance of bad debts as a certain percentage of total account receivables. By these estimations, the amount of bad debts during the period is determined, and this value is adjusted at the end of the period to a bad debt expense.
5. When Xerox posted the entry in “3)” for some of its subsidi
liabilities of HSBC. In 2006, before the crisis two thirds of the increases in the balance sheet were due to the trading assets. This was primarily driven by an increase in holdings of debt securities. HSBC’s operations in Europe, reported a rise in the credit risk arbitrage portfolio reflecting strong investor demand for commercial paper while, in Hong Kong, the increase was driven by the depl
acquisition, Summerfield Suites. Again the seller was the Blackstone Group. Blackstone had inherited Summerfield Suites from its purchase of Wyndham International. Summerfield Suites will be rebranded as Hyatt Summerfield Suites and positioned to compete in the upscale extended stay market against brands such as Residence Inn, Homewood Suites and Staybridge Suites.
On August 6, 2009, it was repo
제조물 책임(Product Liability : PL)
1960년대 이후 대량생산체제와 유통구조의 복잡화 그리고 신상품의 홍수 속에서 소비자의 피해가 속출하면서 이를 보호해야 할 필요성이 대두되었다. 이에 소비자와 생산자간의 관계에서 새로운 개념으로 제조물 책임(Product Liability : PL)문제가 출현하게 되었다. 이것은