$0.22 to $0.28
(1) IFRS EPS of $0.16 for Q4 2020 included an aggregate charge of $0.13 (pre-tax) per share for employee stock-based compensation (SBC) expense, amortization of intangible assets (excluding computer software), restructuring charges, and
de minimis Internal Relocation Costs (defined in Schedule 1 hereto). See the tables in Schedule 1 and note 10 to our December 31, 2020 unaudited interim condensed consolidated financial statements (Q4 2020 Interim Financial Statements) for per-item charges. This aggregate charge is towards the low end of our Q4 2020 guidance range of between $0.12 and $0.18 per share for these items, primarily due to lower than-expected restructuring charges.
IFRS EPS for Q4 2020 included a $0.05 per share negative impact attributable to restructuring charges and a $0.06 per share negative impact attributable to estimated $8 million in COVID-19 Costs, offset in large part by a $0.08 per share positive impact attributable to COVID Recoveries (approxi
Shorter Leases are Adding a Wrinkle to Underwriting Office Investments In addition to the pandemic, some blame the rise of co-working space and growing tenant demand for greater flexibility for driving shorter lease terms.
There remain ongoing debates in the office market on whether the pandemic-driven shift to work-from-home strategies will drive long-term structural changes. Will office tenants require more or less space? Will there be an outmigration from urban centers? How much will the glut of sublease space affect rents? Even with vaccinations now taking place and a new normal potentially only months away, many agree that it is too soon to tell. That uncertainty is manifesting in many tenants opting for shorter-term lease commitments, which is creating underwriting challenges for both investors and lenders.
اهمية التقنيات الذكية في الفكر المحاسبي newsabah.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from newsabah.com Daily Mail and Mail on Sunday newspapers.
Friday, January 22, 2021
“IA”) published its shareholder priorities for listed companies in 2021. The publication:
Assesses the progress made by listed companies on the four areas identified by investors as critical drivers of long-term value at the time of publication of the shareholder priorities for 2020;
Sets outs IA member expectations for 2021; and
Describes the approach which its corporate governance research service, the Institutional Voting Information Service (
“IVIS”), will take to analyse these issues for companies with year-ends on or after 31 December 2020. This includes a summary of the IVIS questions and colour top approach for 2021.
A copy of the Investment Association Shareholder Priorities for 2021 can be found here.
Days sales outstanding (DSO) at 34 days
Global
headcount of 42,830 as of December 31, 2020
Reconciliations of the non-GAAP financial measures discussed below to our GAAP operating results are included at the end of this release. See also “About Non-GAAP Financial Measures.”
Revenue in the third quarter was $238.4 million, representing a 0.3% decrease versus Q3 of last year and a 7.1% increase from the previous quarter. Revenue less repair payments in the third quarter was $224.5 million, a decrease of 1.6% year-over-year and an increase of 4.7% sequentially. Excluding exchange rate impacts, constant currency revenue less repair payments in the fiscal third quarter was down 2.6% versus Q3 of last year and up 3.5% sequentially. Year-over-year, fiscal Q3 revenue was adversely impacted by the COVID-19 pandemic including lower volume requirements from certain clients and service delivery constraints resulting from the transition to a “work from home” delivery model