Final Phase IV RegulationsU.S. Government Printing Office, 1973 - 52 pages |
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Page 5
... financial data . Because of the change in the definition of firm , there are now definitions of " Parent ... Economic Stabilization Pro- gram . Certain clarifying and substantive changes have been made in the proposed regulations as ...
... financial data . Because of the change in the definition of firm , there are now definitions of " Parent ... Economic Stabilization Pro- gram . Certain clarifying and substantive changes have been made in the proposed regulations as ...
Page 9
... financial data on which the computations are based , whenever there is a pooling of interests , or other acquisition , divestiture , or discontinuation of operation . To reflect these decisions subpart I now provides , in essence , that ...
... financial data on which the computations are based , whenever there is a pooling of interests , or other acquisition , divestiture , or discontinuation of operation . To reflect these decisions subpart I now provides , in essence , that ...
Page 10
... financial data from its two best base period years in making these calculations . The adjustment to base period profit margin that is provided in this section was in- cluded in the proposed low profit rules . It has been placed in a ...
... financial data from its two best base period years in making these calculations . The adjustment to base period profit margin that is provided in this section was in- cluded in the proposed low profit rules . It has been placed in a ...
Page 13
... reports or other documents required by or under certain sections of this part . 150.164 Records . SUBPART I - ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS 150.171 Comparability of financial data . SUBPART J - SPECIAL RULES 150.201 ...
... reports or other documents required by or under certain sections of this part . 150.164 Records . SUBPART I - ACCOUNTING AND FINANCIAL REPORTING REQUIREMENTS 150.171 Comparability of financial data . SUBPART J - SPECIAL RULES 150.201 ...
Page 36
... financial data . ( a ) General . When filing a report or other docu- ment under this part , financial data shall be re- stated in accordance with the provisions of this section in order that profit margins reflect com- parable units ...
... financial data . ( a ) General . When filing a report or other docu- ment under this part , financial data shall be re- stated in accordance with the provisions of this section in order that profit margins reflect com- parable units ...
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Common terms and phrases
accepted accounting principles adjusted freeze price allowable costs amended annual sales applies August 12 base cost period base period profit base price period calculated calendar quarters category III firm charge a price computing Cost of Living current cost period current fiscal customary initial percentage determined Economic Stabilization Program exceed filed financial data firm engaged fiscal quarter gross margin incurred initial percentage markup January 11 June 30 line or service Living Council market risk-sharing markup or gross means merchandise pricing plan minimum profit margin October 12 paragraph period profit margin prenotification requirements price adjustments price category price pursuant prices charged product line product or service profit margin allowed profit margin limitation proposed price increase proposed regulations purposes pursuant to Subpart quarterly report quarters after June respect retailer or wholesaler sale or lease sales or revenues service activities service line Standard Industrial Classification suant Subpart H tion transactions