000			01089cab a2200241 4500
001			WB3513-13
008			090401t1999 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u92662
041			_aeng
245		2	_aA new day of reckoning
260			_c1999
350			_a0
490			_aFinancial Times _v9 April 1999, 24(1)
520			_aProperty companies' next interim or final results must contain information required under FRS-13. This governs the disclosure of derivatives and other financial instruments which are now off-balance sheet, and will deeply affect property companies because they are generally more highly geared than other companies. Over time the standard may lead to property companies being judged, like other corporates, on the quality of their earnings rather than of their assets.
650			_aBALANCE SHEETS
650			_aDERIVATIVES
650			_aFRS 13
650			_aOFF-BALANCE-SHEET FINANCE
650			_aPROPERTY COMPANIES
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY FINANCE AND INVESTMENT
942			_n0
948			_c09/04/1999
999			_c58733 _d58733