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  • Publications | Asset management | PwC Ireland | Industries
    PwC Ireland presents a comprehensive multi jurisdictional tax reporting solution for investment funds March 2015 ICAV webinar materials Tuesday 24 March 2015 Slides Q A document Listen to the ICAV webinar replay Audio Our recent ICAV webinar provided an overview of the legal tax regulatory and financial reporting aspects of the establishment benefits of an ICAV how an ICAV compares with a plc converting from a plc to an ICAV and redomiciliation as an ICAV March 2015 Ireland the ideal location for your funds in 2015 March 2015 Ireland s new ICAV legislation A significant opportunity for Fund Managers The Irish Collective Asset management Vehicle Act has been signed into law by the President of Ireland The ICAV is a new corporate vehicle and it increases the range of fund vehicles in Ireland available to promoters fulfilling one of the initiatives outlined in the Irish Government s IFSC Strategy 2011 2016 The release outlines the detail of the Act and considers the potential advantages it offers for asset managers in considering their global product range March 2015 Asset Management Newsletter In the December edition of our newsletter we cover both local and international topics affecting the Irish funds industry December 2015 In the spotlight Mary Ruane Profile of Mary Ruane Senior Manager PwC speaking at the Mind the GAAP event in London 15 January 2015 January 2015 Why set up your AIFM in Ireland This paper looks at why Ireland might be a good location for the establishment of an AIFM what s involved in setting one up and how PwC can help August 2014 Common Contractual Fund Bringing Asset Pooling into the Future PwC predicts that pension and sovereign wealth funds will play a significant role in the future growth of assets under management globally With this in mind it is no surprise that there is an increased interest recently from the asset management and pension fund industries in the Irish CCF The cost efficiencies and income maximisation that the tax transparent fund offers in a regulated structure makes it the asset pooling vehicle of choice for pension plan promoters and asset managers alike June 2014 Impact of increased data and regulatory reporting for fund service providers Asset management service providers are being asked to either complete regulatory returns on behalf of clients or provide data to input into them This flyer explores the key considerations in relation to this area from the perspective of a service provider and looks to see what opportunities managing this additional data may also bring June 2014 Impact of increased data and regulatory reporting for fund managers Fund Managers are being challenged on how they are comfortable with the reporting being undertaken on behalf of funds This flyer explores the key considerations in relation to this area from the perspective of the Fund Manager June 2014 Impact of increased data and regulatory reporting for fund directors Fund Directors are being challenged on how they are comfortable with the regulatory reporting being undertaken on

    Original URL path: http://www.pwc.ie/industries/asset-management/publications.html (2016-02-18)
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  • How can we help? | Aviation finance | PwC Ireland | Industries
    of PwC territory sites How can we help We work with the top aircraft leasing companies around the world Our extensive global aircraft leasing network led from Ireland allows you benefit from the experience of our people worldwide Therefore wherever you your assets or your customers are in the world we are too The aviation finance industry can be complicated Our range of services aims to support and assist you in navigating this complexity Getting started We can help you to design and implement the optimum investor and trading platforms and operational structures Making tax simple The nature of aircraft leasing can mean working across a number of different countries With our Global Aircraft Leasing Network we can provide you with a global co ordinated approach with one point of contact from Dublin We can provide you with a wide range of tax services including global tax compliance tax consultancy and tax strategy and planning services Looking after the numbers Like every industry numbers are important in aviation finance We can help you with a range of services including accounting analysis of proposed financing structures statutory audit of leasing SPV s and assistance in dealing with other compliance matters Keeping

    Original URL path: http://www.pwc.ie/industries/aviation-finance/how-can-we-help.html (2016-02-18)
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  • Why Ireland for aviation finance? | Aviation finance | PwC Ireland | Industries
    best country for business by Forbes magazine 2013 50 of the world s commercial aircraft fleet is managed from Ireland that s over 110 billion in assets 80 of Ireland s double tax treaties deliver a favourable withholding tax result for aircraft leasing companies Ireland has been there since day one Ireland was the birthplace of the aircraft leasing industry over 35 years ago Since then Ireland has pioneered the development of an envious and supportive tax and legal environment to incentivise the continued growth of the industry Planning opportunities around our low tax rate Our 12 5 corporate tax rate means significant tax planning opportunities while a tax depreciation write off period of eight years is significantly quicker than other leasing locations An unrivalled double tax treaty network With 70 signed to date our double tax treaty network is extensive and growing The majority of these provide for zero withholding tax on inbound lease rentals which means that your customers reduce the cost of doing business with you A unique level of specialist skills With all the major global lessors operating in Ireland and supported by locally based professional services by choosing Ireland you are accessing a talent pool

    Original URL path: http://www.pwc.ie/industries/aviation-finance/why-ireland.html (2016-02-18)
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  • Understanding your business | Aviation finance | PwC Ireland | Industries
    to accounting rules and increasing tax complexities However change brings opportunity and the advantage of being the first to adapt is becoming increasingly important Valuation of assets To be successful in the aircraft industry knowing the expected future value of the asset is vital In the past this has been relatively easy to do However recently there have been a number of developments impacting the potential value placed on aircraft The reason for this change has largely come from increased levels of production intense competition and efficiencies delivered by the latest technologies With more choice and competition comes the inevitable impact on pricing and long term sustainable value Access to funding Until now aircraft leasing has been largely funded through the banking system However recent changes in banking rules have led many banks to revisit their appetite for this type of lending In response the aircraft lessor community continues to search out alternative sources of funding e g EETCs transactions Enhanced Equipment Trust Certificates Islamic compatible structures and direct investments from private equity pension funds or insurance companies Changes to accounting rules How a transaction is measured reported and remunerated is fundamental to the success of any investment The proposed changes to the accounting rules due to come into place in the near future will have an impact on how this is achieved The details of the proposed changes will be key in driving the commercial impacts for the lessor community and it will be vital for lessors to understand how these changes will impact on existing and future assets and lease contracts Regulation Businesses are facing greater pressure from a range of stakeholders to be more transparent about their tax positions At the same time the growing international reach of business together with further regulation and competition between countries

    Original URL path: http://www.pwc.ie/industries/aviation-finance/understanding-your-business.html (2016-02-18)
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  • Publications | Aviation finance | PwC Ireland | Industries
    and consumer Services for legal firms Technology Media centre Articles Press releases Publications RSS feeds Careers Experienced careers Student careers Executive search Ireland International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Publications What s new Publications Changes in store for aviation leasing What is the new normal for aviation Why Ireland for aviation finance Changes in store for aviation leasing OECD BEPS announcements October 2015 What is the new normal for aviation February 2014 Why Ireland for aviation finance January 2014 Green skies on the horizon Yvonne Thompson discusses the green challenges of the aviation finance industry and the opportunities open to Ireland January 2014 The future of aviation finance with Ronan Doyle This article was first published in the Airfinance Annual 2013 What changes are impacting the aviation finance industry in 2014 Ronan Doyle explores further 2013 The results are in Details of the proposed accounting changes for leasing Why are the leasing community not fully supportive December 2013 Fasten your seatbelts January 2013 Aviation

    Original URL path: http://www.pwc.ie/industries/aviation-finance/publications.html (2016-02-18)
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  • Market risk group | Industries | PwC Ireland | Banking and capital markets
    CFO s Treasurer s agenda has never been fuller We in PwC recognise these challenges as part of the reality of business life today Our market risk group provides assistance to clients through a dedicated team of financial instruments specialists who have over 30 years of experience in the local and international financial markets We have a track record of generating real benefits for clients primarily in relation to cash savings or management of income statement volatility or cost savings Industry challenges Are you satisfied with the methodology and due diligence applied by your third party valuation provider e g bank counterparty How do changes to your business and outlook impact hedge accounting and the income statement Is there sufficient flexibility in your hedge accounting to allow changes to your funding debt profile as market opportunities arise Do you have the right mix of derivatives and other risk management instruments to meet your business needs Are you monitoring risk at the right levels and with the right mix of measurement and reporting PwC assistance and solutions Assisting with independent valuation methodologies including derivatives issued debt embedded derivatives stock options Advice on how to restructure financial instruments as a result of changes in the business or its financing Review of all aspects of hedge accounting including training on technical and practical accounting issues and latest developments Training on technical and practical financial instrument accounting issues including latest developments Review of market risk mitigation processes in terms of product type cost and volatility reduction economic and accounting Assisting with independent valuation methodologies including derivatives issued debt embedded derivatives stock options Advice on how to restructure financial instruments as a result of changes in the business or its financing Review of all aspects of hedge accounting including training on technical and practical accounting

    Original URL path: http://www.pwc.ie/banking/market-risk.html (2016-02-18)
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  • Contact us | Industries | PwC Ireland | Banking and capital markets
    Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Contact us Assurance Ronan Doyle Partner Dublin Tel 353 1 792 6559 Email Emma Scott Partner Dublin Tel 353 1 792 6025 Email John McDonnell Technical accounting leader Tel 353 1 792 8559 Email Ivan McLoughlin Partner Dublin Tel 353 1 792 6812 Email Tax John O Leary

    Original URL path: http://www.pwc.ie/banking/contacts.html (2016-02-18)
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  • Publications | Industries | PwC Ireland | Banking and capital markets
    IFRS 9 the new accounting standard on financial instruments IFRS 9 addresses all the relevant aspects on the accounting for financial instruments including classification and measurement impairment of financial assets and general hedge accounting This publication presents a number of frequently asked questions and focuses on just one topic in IFRS 9 general hedge accounting September 2015 Capital Markets 2020 will it change for good Report looks at changes in capital markets to 2020 impact of shadow banking what will change and key priorities April 2015 18th Annual Global CEO survey Banking capital markets industry summary In conversations our BCM clients tell us they have three major priorities finding growth in a challenging environment driving productivity and getting ahead of risk and regulatory management This year s survey findings are consistent with these priorities and with our views on the changing banking landscape and the imperatives for banks to respond to such change which we explore in more detail in our 2020 series February 2015 IFRS 9 Expected credit loss disclosures for banking IFRS 9 introduces significant additional disclosure requirements relating to credit risk and expected credit loss allowances Understanding the data and systems needed to meet these new requirements will be critical to ensuring the completeness of IFRS 9 project scopes thereby avoiding revisions later in the project that could be costly and jeopardise project timings Simply replicating the illustrative disclosures included in IFRS 9 risks missing key information requirements Considering these disclosure requirements as part of the broader consideration of internal management reporting and investor communications will also likely deliver significant benefits This publication sets out key considerations and what they will mean in practice January 2015 Retail banking 2020 Evolution or revolution October 2014 IFRS 9 Expected credit losses On 24 July 2014 the IASB published the complete version of IFRS 9 Financial instruments which replaces most of the guidance in IAS 39 This includes amended guidance for the classification and measurement of financial assets by introducing a fair value through other comprehensive income category for certain debt instruments It also contains a new impairment model which will result in earlier recognition of losses No changes were introduced for the classification and measurement of financial liabilities except for the recognition of changes in own credit risk in other comprehensive income for liabilities designated at fair value through profit or loss It also includes the new hedging guidance that was issued in November 2013 These changes are likely to have a significant impact on entities that have significant financial assets and in particular financial institutions IFRS 9 will be effective for annual periods beginning on or after 1 January 2018 subject to endorsement in certain territories This publication considers the new impairment model August 2014 IFRS 9 Classification and measurement On 24 July 2014 the IASB published the complete version of IFRS 9 Financial instruments which replaces most of the guidance in IAS 39 This includes amended guidance for the classification and measurement of financial assets by introducing

    Original URL path: http://www.pwc.ie/banking/publications.html (2016-02-18)
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