If all 2016 revenue reclassifications
had occurred on January 1, 2016, Global Client BPO revenue would have increased 7% year over year (~9% on a constant currency basis).
2) In order to prevent hospitals from abusing the reclassification
process, the Secretary promulgated a regulation known as the "Reclassification
Rule," which prohibited urban hospitals that were granted reclassification
as rural hospitals from then seeking reclassification
back to urban in the same fiscal year.
Reference significant partial reclassifications
to respective footnote for additional information.
The immediate expected benefit of reclassification
will result from an anticipated increase in portfolio flows with the entry of foreign institutional investors and passive or index-tracking investors that will have to rebalance their portfolios to include Qatar and the UAE.
Ernst & Young Bahrain will hold further detailed IFRS update seminars, including a training seminar on financial instrument reclassification
and other amendments to IFRS early next month.
of an asset depreciated under MACRS might not follow the original intent of Regs.
This exhibit uses the net of tax and reclassifications