(2) In order to prevent hospitals from abusing the reclassification process, the Secretary promulgated a regulation known as the "Reclassification Rule," which prohibited urban hospitals that were granted reclassification as rural hospitals from then seeking reclassification back to urban in the same fiscal year.

Therefore, in December 2011 the FASB issued ASU 2011-12, Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No.

This reclassification decision hadbeen three years in the offing before the announcement was made on June 12 last year.

The outstanding amount of loans (before reclassifications, exchange rate and other adjustments) decreased by e1/4683,5 mln in April 2014 and reached e1/461,4 bln.

They are also expected to attract approximately one per cent, or up to $500 million, of total global investments in the emerging markets space annually, after the reclassification takes effect in May next year.

MANAMA: Ernst & Young Bahrain hosted a seminar on the financial crisis and the reclassification of financial assets at the Crowne Plaza Bahrain.

Such legislation, along with the original version of the state board's proposed administrative rule change, contain the basic elements needed to ensure that the flaws in the current system are fixed - and that the OSAA takes into account the vital needs of all its member schools in future reclassifications.

The one statement approach may also be presented net of tax and reclassifications. To accomplish this, the only changes to exhibit 1 involve the elimination of a few lines and the adjustment of numbers to reflect a 30 percent tax effect.