Copyright Notice to Readers Letter to Subscribers
Introduction
The Authors
Editorial: Advisory Board Contributing Authors Acknowledgements Users' Guide
Part A Breaking Through the Financing Barriers
Part B Exploring Your Financing Options
Part C Preparing a Winning Financing Proposal
Part D Successfully Dealing With Issues
Part E Restructuring and Insolvency
Part F Special Circumstances
Part G Unique Industries
Part H Overview of International Financing
Chapter 43 Approach to Financing in the United States 43.1 Financing Model 43.2 Unique Features of Banking 43.2.1 Banks in Canada 43.2.2 Banks in the U.S. 43.3 Commercial Finance Companies 43.4 Leasing Companies 43.5 The U.S. Small Business Administration 43.5.1 What is the Small Business Administration? 43.5.2 The Small Business Administration Loan Guarantee Programs 43.5.2.1 The 7(a) Program 43.5.2.2 The 504 Program 43.5.3 Mechanics of the Program 43.5.4 Getting Small Business Administration Approval 43.5.5 SBA Loan Guarantee Application 43.5.6 Small Business Investment Companies 43.6 Economic Development (Revenue) Bonds 43.6.1 Definition 43.6.2 Repayment of the Bonds 43.6.3 The Lease Agreement 43.6.4 Property and Sales Tax Savings 43.6.5 Attractiveness of Bonds as a Financing Source 43.6.6 Limited Filing Requirements 43.6.7 Procedures for Bonds Issuance 43.6.8 Project Limitations 43.7 Links for Additional Information Chapter 44 Public Registration in the United States 44.1 Overview of the Public Registration Process 44.1.1 Interest in U.S. Capital Markets 44.1.2 Public Financing 44.1.3 The Securities Exchange Commission and Foreign Issuers 44.1.4 Multijurisdictional Disclosure System 44.1.5 Exempt Offerings 44.1.6 Registration Procedures 44.2 Legislative Environment 44.2.1 Securities Act 44.2.2 The Exchange Act 44.2.3 The Securities and Exchange Commission 44.2.4 Other Federal Securities Laws 44.3 Processing the Registration Statement 44.3.1 Securities and Exchange Commission Review 44.3.2 Amendments 44.3.3 Tips from the Securities and Exchange Commission 44.3.4 Periodic Reporting Requirements 44.4 Listing on a U.S. Stock Exchange 44.4.1 Registering with an Exchange 44.4.2 Major Exchanges 44.5 Exchange Listing Requirements 44.5.1 New York Stock Exchange 44.5.2 American Stock Exchange 44.5.3 NASDAQ 44.5.4 Other Requirements 44.6 Periodic Reporting Requirements 44.6.1 General 44.6.2 Foreign Private Issuers 44.6.3 Multijurisdictional Disclosure System Issuers 44.6.4 Use of U.S. Forms 44.7 Form 20-F 44.7.1 Highlights of Form 20-F 44.7.2 Form 20-F as a Registration Statement 44.7.3 Form 20-F as an Annual Report Form 44.8 Financial Statement and Audit Requirements 44.8.1 Regulation S-X 44.8.2 Articles of Regulation S-X 44.8.3 Financial Statement 44.8.4 Dating of Financial Statements 44.9 Significant Differences in Accounting Principles 44.9.1 Special Rules Related to International Financial Reporting Standards 44.9.2 Accounting Changes 44.9.3 Accounting Standards Issued but Not Yet Adopted 44.9.4 Asset Impairment 44.9.5 Business Combinations 44.9.6 Capital Leases and Sale-Leasebacks 44.9.7 Capitalization of Interest Expense 44.9.8 Consolidation 44.9.9 Currency: Reporting 44.9.10 Currency: Functional 44.9.11 Debt Issue Costs 44.9.12 Earnings Per Share 44.9.13 Equity Method 44.9.14 Extraordinary Items 44.9.15 Fixed Assets and Depreciation 44.9.16 Foreign Currency Issues 44.9.17 Goodwill 44.9.18 Income Taxes 44.9.19 Inflation Accounting 44.9.20 Inflationary Economies 44.9.21 Inventories 44.9.22 Investments in Marketable Equity and Debt Securities 44.9.23 Other than Temporary Declines in Value 44.9.24 Investments Without Significant Influence or Control 44.9.25 Pension Benefits 44.9.26 Redeemable Stock 44.9.27 Research and Development Costs 44.9.28 Reserves for Unspecified Future Losses 44.9.29 Shares, Options and Warrants Issued Within One Year of an Initial Public Offering Chapter 45 World Bank and Regional Development Banks 45.1 World Bank Group 45.2 European Bank for Reconstruction and Development 45.3 African Development Bank 45.4 Asia Development Bank 45.5 New Development Bank by Brazil, Russia, India, China and South Africa 45.5.1 Development Capital 45.5.2 Contingent Reserve Arrangement 45.5.3 Future Working Relationships 45.6 Arab Monetary Fund 45.6.1 Arab Trade Financing Program Part I Legal Matters
Part J Tools for Dealing with Finance
Appendix I Historical Evolution of Finance
Appendix II Economic Forecast: North American Outlook Appendix III Glossary Appendix IV Acronyms Appendix V Case Studies
Appendix VI Credit Rating Systems and Agencies
Appendix VII Standard Industrial Classification (NAICS)
Appendix VIII Consumer Price Index
Appendix IX ISO 9000
Appendix X Leading Legal Cases
Appendix XI Sharwood Report Bibliography
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