Reporting entities. 4. When the assets and liabilities derecognition from the financial statements In addition, this Conceptual Framework for Financial Reporting clearly clarifies management’s stewardship of the entity’s economic resources, prudence, and measurement uncertainty of financial information. Definition of Business Business definition revised in the financial reporting standard No. 3 “Business Combination” describes more clearly on definition of business. The objective is for the business to establish that such transaction has to be recorded as “business combination” or “purchase of assets” or not. Adjustments are as follows:
Reporting entities shall provide documentation prior to submitting data files that describes how an original claim may be linked to all subsequent actions associated with that claim (see Exhibit A-2 for specifics).
Reporting entities must provide a data set that contains information on every Member whether or not the Member utilized services during the reporting period. The file must include member identifiers, subscriber name and identifier, member relationship to subscriber, residence, age, race, ethnicity and language, and other required fields to allow retrieval of related information from pharmacy and medical claims data sets.
Reporting entities must provide a data set that contains information on every provider for whom claims were adjudicated during the targeted reporting period.
Reporting entities. The EPA was created in 1970 by executive reorganization from various components of other federal agencies in order to better marshal and coordinate federal pollution control efforts. The Agency is generally organized around the media and substances it regulates - air, water, land, hazardous waste, pesticides and toxic substances. For FY 2006, the accompanying financial statements are grouped and presented in a consolidated manner. The accompanying financial statements include the accounts of all funds described in this note by their respective Treasury fund group. General Fund Appropriations (Treasury Fund Groups 0000 – 3999)
Reporting entities. Notwithstanding the foregoing, the obligations in this Section 9.01 may be satisfied with respect to financial information relating to Holdings (or a direct or indirect parent of Holdings) by furnishing stand-alone financial information relating to Holdings (or such direct or indirect parent of Holdings); provided, that the same is accompanied by consolidating information that explains in reasonable detail the material differences (if any) between the information relating to Holdings (or such direct or indirect parent of Holdings), on the one hand, and the information relating to the Parent Borrower and its Subsidiaries on a consolidated basis, on the other hand. For the avoidance of doubt, the consolidating information referred to in the proviso in the preceding sentence need not be audited.
