Realisation and Green: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add links.)
 
(Add link.)
 
Line 1: Line 1:
'Realisation' refers to the conversion of assets, profits or losses into cash.
1.  ''Sustainability.''


Realisation can occur either on the receipt or payment of cash, or at an earlier time when such receipt or payment of cash becomes virtually certain.
Economic and other activity which is environmentally sustainable.




Generally accepted accounting practice allows the [[recognition]] of income and assets only when their realisation in the form of cash, or other assets that are readily realisable, can be assessed with reasonable certainty.
2. ''Green Loan Principles (GLP) and Green Bond Principles (GBP)''.


The concept of realisation arose for the protection of the creditors of companies, to ensure that sufficient cash was available to distribute profits without a company or other entity becoming insolvent.  
Compliant with the environmental sustainability guidance in the GLP, the GBP or both of them.




Only realised profits may be distributed under company law.  
:<span style="color:#4B0082">'''''Renewi entirely green'''''</span>
 
:"We are doing something slightly unusual and saying that we are entirely green.
 
:There are not many companies in the world that can put that endorsement around all of their operations.
 
:The category in which we describe ourselves as green, within the taxonomy of the Green Loan and Green Bond Principles, is that we are focused entirely on 'pollution prevention and control'.
 
:This is our purpose in the framework.
 
:We have then taken out some assets that are less green in order to give some clarification around the remaining assets."
 
:''Adam Richford FCA FCT, Group Treasurer, Renewi, The Treasurer, August 2018, p18.''




== See also ==
== See also ==
*[[Accruals basis]]
* [[Brown]]
*[[Accumulated other comprehensive income]]
* [[ESG]]
*[[Contingent assets]]
* [[European Green Deal]]
*[[Crystallisation]]
* [[Green asset]]
*[[Distribution]]
* [[Green bond]]
*[[Recognition]]
* [[Green Bond Principles]]
*[[Revaluation]]
* [[Green buffer]]
*[[Unrealised profit]]
* [[Green Climate Fund]]
* [[Green collar]]
* [[Green crime]]
* [[Green curve]]
* [[Green debt]]
* [[Green Economy Mark]]
* [[Green energy]]
* [[Green equity]]
* [[Green finance]]
* [[Green Finance Education Charter]]
* [[Green Finance Initiative]]
* [[Green gilt]]
* [[Green hydrogen]]
* [[Greenlash]]
* [[Green infrastructure]]
* [[Green loan]]
* [[Green Loan Principles]]
* [[Green mortgage]]
* [[Green Paper]]
* [[Green project]]
* [[Green swan]]
* [[Sustainability]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Corporate_financial_management]]
[[Category:Ethics_and_corporate_governance]]

Revision as of 17:22, 28 September 2023

1. Sustainability.

Economic and other activity which is environmentally sustainable.


2. Green Loan Principles (GLP) and Green Bond Principles (GBP).

Compliant with the environmental sustainability guidance in the GLP, the GBP or both of them.


Renewi entirely green
"We are doing something slightly unusual and saying that we are entirely green.
There are not many companies in the world that can put that endorsement around all of their operations.
The category in which we describe ourselves as green, within the taxonomy of the Green Loan and Green Bond Principles, is that we are focused entirely on 'pollution prevention and control'.
This is our purpose in the framework.
We have then taken out some assets that are less green in order to give some clarification around the remaining assets."
Adam Richford FCA FCT, Group Treasurer, Renewi, The Treasurer, August 2018, p18.


See also