Joint Arrangements definition

Joint Arrangements means the Pennine Lancashire Building Control Joint Committee;

Joint Arrangements means the REIT's participation in jointly controlled entities and co- ownerships with third parties.

Joint Arrangements means the arrangements for joint working set out in Background paragraph (A) and (D) of this Agreement;

Examples of Joint Arrangements in a sentence

• Joint Arrangements are arrangements by which two or more parties have joint control bound by contract.

• The other new standard that could have a significant effect on the consolidated financial statements of the Group is IFRS 11, Joint Arrangements.

• These have been classified as joint venture trusts under IFRS11 – Joint Arrangements as MMREIT Retail Trust III has a right to 50% of the net assets of the JV Trusts.

• Financial instruments and other contractual rights or obligations within the scope of the following Topics: [financial instruments and other contractual rights or obligations within the scope of IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures]1.

• IFRS 11 Joint Arrangements (Effective 1 January 2013) is likely to have the most significant impact on the presentation of financial results for the Group.

• The consolidated entity has assessed there will be no impact on any amounts disclosed in the financial statements.(ii) AASB 11 Joint Arrangements (effective from 1 January 2013)AASB11 replaces AASB 131 Interests in Joint Ventures and UIG-113 Jointly-controlled Entities – Non- monetary Contributions by Ventures.

• The following is a summary of new standards, amendments and interpretations that are effective for annual periods beginning on or after January 1, 2016: (a) IFRS 11, Joint Arrangements (“IFRS 11”) – amendmentsThe amendments to IFRS 11 provide guidance on the accounting for acquisition of interests in joint operations constituting a business.

• The concept of materiality has been considered the Combined Authority have adopted a policy to exclude the Yorcard Ltd Joint Venture from full consolidation but to disclose its financial performance and position in accordance with IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities.

• Investments in joint operations are accounted using the Proportionate Consolidation Method as per Ind AS 111 – Joint Arrangements.

• Adoption of new standards The nature and the impact of each new standard and amendment are described below: Amendments to IFRS 11 Joint Arrangements: Accounting for Acquisitions of Interests These amendments require that a joint operator accounting for the acquisition of an interest in a joint operation, in which the activity of the joint operation constitutes a business, must apply the relevant IFRS 3 Business Combinations principles for business combination accounting.

More Definitions of Joint Arrangements

Joint Arrangements means the Pennine Lancashire Building Control Joint Committee.

Joint Arrangements means the overarching Schemes as set out in Clause 7.2 to be included within this Agreement. Law means:

Joint Arrangements means the arrangements for joint working set out in Background paragraph (A) of this Agreement;

Joint Arrangements means joint arrangements (in the nature of joint ventures/ joint operations) of the Company identified in accordance with Indian Accounting Standard (Ind AS) 111 (Joint Arrangements), being Xxxxxxx Aquachem JV, BVG Xxxxxxx Joint Venture, and Xxxxxxx Xxxxxx JV, each as defined and disclosed in the Offer Documents.