Investments shall be recorded in an investment ledger, which shall show all the relevant details for each investment, including, for example, face value, cost, date of maturity, place of deposit, proceeds of sale and income earned.

(33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.).

Audit of the Investment Management Service investment performance measurement system

It also included the part that the profits allocated to the overseas investors belonged to the earnings from equity investments of dividends and bonus generated by the retained earnings which had been achieved for what was actually allocated to the investors by the enterprises held by Chinese residents.

(b) An allocation to high yield bonds will provide further diversification benefits to the portfolio, more than compensating for the risk of this asset category

The gains for receiving countries could be enormous, given that the export earnings derived from outsourcing are often accompanied by a number of related advantages, including FDI, human capital formation and knowledge spillover.

The installations give considerable economic and scientific return of the national inputs.

(7)Any seriously disadvantageous change has occurred to technical, market, economic or legal environment, etc. wherein the debtor operates its business, which makes the investor of an equity instrument unable to take back its investment

Apart from earning revenue, investment services project a welcoming attitude and allow investors to operate on equal terms with domestic enterprises.

So we like to see profits, plus positive social and environmental benefits, when we invest.

Some investments, however, are made for the improvement of infrastructure in these cases, a quantifiable return is difficult to estimate the investment could be required to meet contractual obligations or to support effective and efficient business operations and, as such, would generally not generate a quantifiable return.

The costly investment in such new technologies as information technologies is making enterprises from those countries increasingly demand that such an investment generates pay offs in terms of competitiveness.

Sri Lanka had the potential to attract more FDI and to increase the benefits from it.

Large investors diversify their asset portfolio in order to optimize their risk return ratio.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

As a result, a significant proportion of past sector investments have not resulted in lasting benefits.

The distribution of gains from increases in both trade and foreign direct investment remains very skewed, with a few getting the most.

International investors rank future investment opportunities in Africa far lower than elsewhere (see figure 2), even though actual rates of return on existing investments in Africa compare more favourably to those in other regions.For evidence on rates of return see UNCTAD, Foreign Direct Investment in Africa, Current Studies, Series.

In other words, the benefits of these industries for the society as a whole exceed those for the private investors.

It was clarified that the direct investments made by the foreign investors from their allocated profits included the equity investments made by the foreign investors from their allocated profits, such as capital increase, new construction, and share acquisition, but excluded the new shares, turning point increase shares, and acquisition of shares from the listed companies except the eligible strategic investments.

In developing countries, the rationale for investment incentives is to compensate for the failure of host country markets to provide sufficiently attractive rates of return that fully capture the various benefits of FDI.

Moreover, satisfied investors not only reinvest, they also can be the best ambassadors for promoting the country to new investors.

Assesses the investment performance measurement process and reporting system at the Investment Management Service and the appropriateness of benchmarking and investment performance reporting in conformity with best industry practices determines the adequacy and effectiveness of the internal controls.

The Investment Management Service share would be offset against investment income, as is currently done for all activities under the budget component quot Investment costs quot .

An automated solution will be implemented to achieve effective monitoring of investment performance and risks undertaken and the prompt identification of the Fund's investment income and assets.

Income from investments

These allocation decisions are understandable, given the paltry yields available in fixed income investments, but the resulting second order impact could ultimately prove devastating.

Its stock of foreign capital will increase steadily as foreign firms invest and reinvest in China. FDI in the country will continue to garner substantial returns, partly owing to local government hospitality.

Both programmes can influence large scale investments to focus more on poverty reduction targets and encourage the participation of local level stakeholders in decision making processes to ensure more equitable distribution of investment benefits.

Because the impact framework includes both benefits and costs, it provides the potential to calculate the return on investment generated by reform measures.

For FDI programmes to be effective, cost benefit analysis should be carried out properly.

The new investment management application is being introduced by Treasury, and when utilized to facilitate cash pooling will further improve yields on investments.

We believe that large dividends in threat reduction can be achieved with a relatively modest investment.

(b) In order to establish accountability, the Investment Management Service should either (i) ensure that the fixed income investment officer acts with greater independence in the management of the portfolio or (ii) consider outsourcing the fixed income portfolio while maintaining the investment officer to monitor the performance of the outsourced portfolio (AS2003 801 02 011)

Expected income from investments

When contributions can no longer cover benefit payments, investment income and capital returns will have much bigger implications for achieving the Fund's mission of going forward.

The Board expressed its appreciation to the representative of the Secretary General, to the Chairman and members of the Investments Committee, and to the staff of the Investment Management Service and the investment advisers, for the good investment performance of the Fund.

For increased effectiveness and efficiency, UNOPS will use net present value or internal rate of return to determine the expected value of the investment.

All payments made in reimbursement of sums allocated from the Fund's resources and income from investment of its capital are added to its resources.

Income earned from these gains could be reinvested in local development with appropriate policies.

That result was mainly owing to the strengthening of the United States dollar and the investment returns since the last valuation.

These laws recognize the specific character of cooperatives by (a) sanctioning democratic control of the organization on a one member, one vote basis (b) limiting returns that can be paid on invested capital and (c) authorizing the return of earnings to members based on patronage, not investment.

The representative of the Secretary General cautioned against focusing on short term results and reiterated that investment returns should be looked at over the long term as the Fund had long term investment objectives.

Participants also noted that, while there are several subregional investment arrangements in Africa, no continent wide investment agreement exists, in the framework of which African countries deal with investment agreements issues, analyse the issues involved in greater depth and identify their own interests.

46. Enterprise level diversification in developing countries has often been financed through organic growth , i.e., reinvestment of profits, through loan based investment.