A share certificate is a written document signed on behalf of a corporation, and serves as legal proof of ownership of the number of shares indicated. (Investopedia)
Under IFRS, International Accounting Standard (IAS) 12, Income Taxes, requires companies to measure current and deferred income taxes based on the tax laws that are enacted or substantively enacted as of the balance sheet date of the relevant reporting period. The International Accounting Standards Board (IASB) has indicated that substantive enactment is achieved when any future steps in the enactment process will not change the outcome. In this context, will not does not mean can not. (Global Tax Accounting Services Around the world: When to account for tax law changes)
A European banking consortium led by Royal Bank of Scotland has indicated that it is willing to outbid Barclays for control of ABN, on condition that LaSalle remains part of the Dutch group. (BBC News)
Its nautical charts indicated the parallel 18º21'00" South as the maritime boundary between the two countries. (Wikipedia)
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