LEADER 04326nam 2200697 450 001 9910463617303321 005 20170821160749.0 010 $a1-4623-0937-2 010 $a1-4527-2687-6 010 $a1-282-84196-3 010 $a1-4518-7103-1 010 $a9786612841965 035 $a(CKB)3170000000055142 035 $a(EBL)1608058 035 $a(SSID)ssj0000943999 035 $a(PQKBManifestationID)11544307 035 $a(PQKBTitleCode)TC0000943999 035 $a(PQKBWorkID)10982473 035 $a(PQKB)10083407 035 $a(OCoLC)460974893 035 $a(MiAaPQ)EBC1608058 035 $a(EXLCZ)993170000000055142 100 $a20140226h20082008 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aContingent liabilities $eissues and practice /$fAliona Cebotari ; authorized for distribution by Paolo Mauro 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$d©2008 215 $a1 online resource (62 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/245 300 $aDescription based upon print version of record. 311 $a1-4519-1556-X 320 $aIncludes bibliographical references. 327 $aContents; I. Introduction; II. Background; III. Mitigating Risks Associated with Contingent Liabilities; A. Frameworks for Dealing with Risks from Contingent Liabilities; B. When to take on Contingent Liabilities?; Boxes; 1. Market Failure and Terrorism Insurance; 2. When Are Guarantees Preferable to Other Forms of Support?; C. Strategies to Transfer Risk or Costs Related to Contingent Liabilities; Figures; 1. Typical Infrastructure PPP Project Risks and Hypothetical Allocation; 3. Estimating the Expected Cost and Market Value of Guarantees 327 $aD. Other Safeguards against Risks Related to Contingent LiabilitiesIV. Managing Retained Risk from Contingent Liabilities; A. Instruments for Managing Low Impact Liabilities; B. Instruments for Managing High Impact Liabilities; Tables; 1. Contingency Funds to Meet Calls on Contingent Liabilities: Selected Examples; V. Disclosing Contingent Liabilities; 2. IPSAS: When to Recognize and Disclose Contingent Liabilities; 3. Accounting/Statistical Standards and Transparency Initiatives: What to Disclose; 4. Legislative Requirements to Disclose Fiscal Risks: Selected Country Examples 327 $aVI. Institutional Arrangements for Managing Contingent Liability Risks5. Disclosing the Magnitude of Contingent Liabilities: Selected Country Examples; VII. Conclusion; 4. Institutional Arrangements for Managing PPP Risks; A1. Accounting Standards and Standard Setters; Annexes; I. Accounting/Statistical Standards and Contingent Liabilities; A1. Summary of the Main Requirements for Recognition and Disclosures of Contingent Liabilities; II. Measuring the Value of Contingent Liabilities; A1. The Swedish Debt Office Simulation Model; References 330 $aContingent liabilities have gained prominence in the analysis of public finance. Indeed, history is full of episodes in which the financial position of the public sector is substantially altered-or its true nature uncovered-as a result of government bailouts of financial or nonfinancial entities, in both the private and the public sector. The paper discusses theoretical and practical issues raised by contingent liabilities, including the rationale for taking them on, how to safeguard against the fiscal risks associated with them, how to account and budget for them, and how to disclose them. Co 410 0$aIMF Working Papers 606 $aContingent liabilities (Accounting) 606 $aLiabilities (Accounting) 606 $aFinance, Public$xAccounting 606 $aRisk management 608 $aElectronic books. 615 0$aContingent liabilities (Accounting) 615 0$aLiabilities (Accounting) 615 0$aFinance, Public$xAccounting. 615 0$aRisk management. 676 $a336.343351 700 $aCebotari$b Aliona$0910634 701 $aMauro$b Paolo$0910635 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463617303321 996 $aContingent liabilities$92038114 997 $aUNINA LEADER 02812nam 2200553 450 001 9910480525503321 005 20170822144224.0 010 $a1-4704-0444-3 035 $a(CKB)3360000000465027 035 $a(EBL)3114210 035 $a(SSID)ssj0000973873 035 $a(PQKBManifestationID)11553856 035 $a(PQKBTitleCode)TC0000973873 035 $a(PQKBWorkID)10984725 035 $a(PQKB)10084260 035 $a(MiAaPQ)EBC3114210 035 $a(PPN)195417313 035 $a(EXLCZ)993360000000465027 100 $a20050920d2006 uy| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aRelatively hyperbolic groups $eintrinsic geometry, algebraic properties, and algorithmic problems /$fDenis V. Osin 210 1$aProvidence, Rhode Island :$cAmerican Mathematical Society,$d2006. 215 $a1 online resource (114 p.) 225 1 $aMemoirs of the American Mathematical Society,$x0065-9266 ;$vnumber 843 300 $a"Volume 179, number 843 (second of 5 numbers)." 311 $a0-8218-3821-0 320 $aIncludes bibliographical references. 327 $a""Contents""; ""Chapter 1. Introduction""; ""1.1. Preliminary remarks""; ""1.2. Main results""; ""Chapter 2. Relative isoperimetric inequalities""; ""2.1. Relative presentations and length functions""; ""2.2. Geometry of van Kampen diagrams over relative presentations""; ""2.3. Relative Dehn functions""; ""2.4. Splitting Theorem for relatively finitely presented groups""; ""2.5. Isoperimetric functions of Cayley graphs""; ""Chapter 3. Geometry of finitely generated relatively hyperbolic groups""; ""3.1. Conventions and notation""; ""3.2. Properties of quasia???geodesics"" 327 $a""3.3. Geodesic triangles in Cayley graphs""""3.4. Symmetric geodesies""; ""Chapter 4. Algebraic properties""; ""4.1. Elements of finite order""; ""4.2. Relatively quasia???convex subgroups""; ""4.3. Cyclic subgroups and translation numbers""; ""Chapter 5. Algorithmic problems""; ""5.1. The word and membership problems""; ""5.2. The parabolicity problems""; ""5.3. Algorithmic problems for hyperbolic elements""; ""Open questions""; ""Appendix. Equivalent definitions of relative hyperbolicity""; ""Bibliography"" 410 0$aMemoirs of the American Mathematical Society ;$vno. 843. 606 $aGeometric group theory 606 $aHyperbolic groups 608 $aElectronic books. 615 0$aGeometric group theory. 615 0$aHyperbolic groups. 676 $a510 s 676 $a512/.2 700 $aOsin$b Denis V.$f1974-$0963693 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910480525503321 996 $aRelatively hyperbolic groups$92185001 997 $aUNINA LEADER 01094nas 22004092c 450 001 9910893222003321 005 20260218110601.0 024 7 $aurn:nbn:de:bsz:16-diglit-14934 035 $a(CKB)5280000000196499 035 $a(DE-599)ZDB2428123-2 035 $a(OCoLC)785846485 035 $a(DE-101)988861046 035 $a(DE-599)2428123-2 035 $a(EXLCZ)995280000000196499 100 $a20080526b18081808 |y | 101 0 $ager 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aZeitung für Einsiedler 210 31$aHeidelberg$cMohr u. Zimmer$d1808-1808 215 $aOnline-Ressource 608 $aZeitung$2gnd-content 676 $a800 676 $a830 676 $a070 686 $aGER$qDE-30$2fid 702 $aBrentano$b Clemens$f1778-1842,$4ctb 702 $aArnim$b Achim ˜vonœ$f1781-1831$4ctb 801 0$b0016 801 1$bDE-101 801 2$b0030 906 $aJOURNAL 912 $a9910893222003321 996 $aZeitung fu?r Einsiedler$94259422 997 $aUNINA