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imported>Doug Williamson |
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| 1. ''Accounting''
| | (SWF). |
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| A surplus arising from the appropriate matching of revenues with expenditure.
| | An investment fund owned by a sovereign government, whose investment strategies include investing in foreign assets. |
| <br>For example, operating profit or net profit.
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| | For example, the Qatar Investment Authority (QIA). |
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| The profit for a period may differ from the cash flow because of:
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| *Items in cash flow which are not part of profit. For example capital expenditure or the collection of debtors recognised in prior periods; and
| | Also known as a ''sovereign fund''. |
| *Items in profit which are not cash flows. For example depreciation, amortisation, or making accruals.
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| 2.
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| More generally any surplus, gain or net benefit arising.
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| == See also == | | == See also == |
| *[[Accrual]] | | * [[Investment fund]] |
| *[[Amortisation]] | | * [[Qatar]] |
| *[[Attributable profit]] | | * [[Sovereign]] |
| *[[Break-even]]
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| *[[Business]]
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| *[[Capital expenditure]]
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| *[[Cash flow]]
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| *[[Debtors]]
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| *[[Depreciation]]
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| *[[Gross profit]]
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| *[[Loss]]
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| *[[Net profit]]
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| *[[Net profit margin]]
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| *[[Not-for-profit]]
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| *[[Operating profit]]
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| *[[Profit and Loss account]]
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| *[[Profit and Loss reserve]]
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| *[[Profit margin]]
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| *[[Profit maximisation]]
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| *[[Profit warning]]
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| *[[Profitability]]
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| *[[Recognition]]
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| *[[Turn]]
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| *[[Underlying]]
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| *[[Unrealised profit]]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Investment]] |
Revision as of 09:39, 3 August 2018
(SWF).
An investment fund owned by a sovereign government, whose investment strategies include investing in foreign assets.
For example, the Qatar Investment Authority (QIA).
Also known as a sovereign fund.
See also
