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Regulations Governing the Preparation of Financial Reports by Company-Type Futures Exchanges CH
These Regulations are adopted under Article 97, paragraph 2 of the Futures Trading Act (the "Act").
The financial reports of a futures exchange organized as a company ("company-type futures exchange") shall be prepared in accordance with these Regulations and other applicable laws and regulations. Matters not provided for therein shall be governed by generally accepted accounting principles (GAAP).
The GAAP described in the preceding paragraph shall mean the following, as recognized by the Financial Supervisory Commission (FSC): International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Interpretations developed by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).
A company-type futures exchange shall establish an accounting system based on the nature of its accounting matters, the actual conditions and development of its business, and its management needs.
The accounting system referred to in the preceding paragraph shall separately provide the following items, based on the nature of the company-type futures exchange's business operations, and in a way that meets the needs of preparation of the consolidated financial reports and uniformity in the accounting policies of the company-type futures exchange and its subsidiaries:
1.A general description of the accounting system.
2.A chart of journals and ledgers.
3.Accounting items, accounting documents, account books, and accounting reports.
4.Accounting procedures.
5.Other items required by the FSC.
The company-type futures exchange shall see to it that its subsidiaries establish their accounting systems in accordance with the preceding paragraph.
The appointment and discharge of the in-charge accountant of a company-type futures exchange shall be approved by a majority of the directors present at a board of directors meeting attended by a majority of the directors, and shall be reported to the FSC for approval or recordation within 5 days after appointment or change.
A company-type futures exchange shall use the calendar year as its financial year, with accounts closed on June 30 for the first half of the financial year and on December 31 for the whole financial year.
The accrual basis of accounting shall be used.
Accounts shall be expressed in New Taiwan Dollars (NT$).
The dollar amounts in the financial statements may be presented in thousands of NT dollars rounded to the nearest thousand.
"Financial reports" shall mean financial statements, statements of major accounting items, and any other disclosures and explanatory information helpful to the decision making of users.
A complete set of financial statements shall comprise a balance sheet, a statement of comprehensive income, a statement of changes in equity, a statement of cash flows, and their accompanying notes or supplementary schedules.
A company-type futures exchange, unless newly established, or under any of the circumstances set out in paragraph 4 herein, or otherwise required by the FSC, shall prepare the major financial statements and notes described in the preceding paragraph by presenting comparative information for two consecutive periods. The major financial statements shall also be signed or sealed on each page by the company-type futures exchange's responsible person, managerial officer, and in-charge accountant.
When a company-type futures exchange applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements, it shall do so in accordance with the applicable provisions of IAS 1.
Financial reports shall be able to present fairly the financial position, financial performance, and cash flows of a company-type futures exchange without being misleading to an interested party in making judgments and decisions.
If a financial report violates these Regulations or any other applicable requirements, for which the FSC as a result of an audit gives a notice requiring adjustment to be made, the company-type futures exchange shall make the required adjustment and correction. If the adjusted amount reaches the threshold set forth in Article 6 of the Securities and Exchange Act Enforcement Rules, the financial report shall be restated and submitted to the FSC.
The following shall apply when a company-type futures exchange makes an accounting change:
1.Change in accounting policy:
A.When a company-type futures exchange changes an accounting policy voluntarily in a new financial year in order to produce financial reports that provide reliable and more relevant information about the effects of transactions or other events or conditions on the company-type futures exchange's financial position, financial performance, or cash flows, it shall request a certified public accountant (CPA) to provide an item-by-item analysis and review opinion on the reasonableness of the nature of the change in accounting policy, the reasons why applying the new accounting policy provides reliable and more relevant information, each line item affected and the estimated effect for the financial year preceding the earliest financial year affected by retrospective application of the new accounting policy, and the actual effect on the opening balance of retained earnings for the immediately preceding financial year. These shall be submitted as a proposal for adoption by resolution of the board of directors, after which they shall be submitted to the FSC for approval.
B.If, for the voluntary change in accounting policy in the new financial year, it is impracticable to determine either the period-specific effects or the cumulative effect of the change, as described in paragraph 23 of IAS 8, the company-type futures exchange shall calculate the effects in accordance with paragraph 24 of IAS 8 and the preceding item above, and shall request a CPA to provide an item-by-item analysis and review opinion on the reasonableness of the reasons why retrospective application is impracticable and how and from when the change in accounting policy has been applied, and also provide an opinion on the impact on the audit opinion for the earliest financial year affected by the change in accounting policy for which an application is submitted to the FSC for approval. The company-type futures exchange shall then follow the procedure described above.
C.Unless it is impracticable to determine the effects as described in the preceding item, then within 2 months after the beginning of the financial year in which the new accounting policy is adopted, the company-type futures exchange shall calculate the line items affected and the actual effect for the financial year preceding the earliest financial year affected by retrospective application of the new accounting policy and the actual effect on the opening balance of retained earnings for the immediately preceding financial year, and shall submit those for adoption by the board of directors, after which they shall be submitted to the FSC for recordation. If the difference between the actual effect of the change in accounting policy and the effect originally filed with the FSC is NT$10 million or more, and is also 1 percent or more of net operating revenues for the immediately preceding financial year, or 5 percent or more of paid-in capital, the company-type futures exchange shall analyze the reasons for the difference and request a CPA to provide an opinion on its reasonableness. The analysis and the CPA's opinion shall also be filed with the FSC.
D.Except when applying a new accounting policy to newly purchased assets, in which case the provisions of the preceding items need not be applied, if a change in accounting policy is applied without having been duly filed for approval, the financial reports for the financial year in which the new accounting policy was applied shall be restated, and the new accounting policy may only be applied from the next financial year after a supplementary filing has been made and approved.
E.If the shares of a company-type futures exchange have a par value other than NT$10, for the calculation of the 5 percent of paid-in capital under item C, 2.5 percent of the equity attributable to owners of the parent as stated in the balance sheet shall be substituted.
2.For any matter among accounting estimates in relation to a change in the useful life or depreciation method of depreciable assets, a change in the amortization period or amortization method of intangible assets, or a change in the residual value of any such assets, in addition to complying with item D of the preceding subparagraph, a company-type futures exchange shall request a CPA to provide an analysis and review opinion on the reasonableness of the nature of the changes in accounting estimates and the reasons why the changes in accounting estimates can provide reliable and more relevant information. Those changes in accounting estimates shall then be submitted as a proposal for adoption by resolution of the board of directors, after which they shall be submitted to the FSC for approval.
A company-type futures exchange shall prepare consolidated financial reports in accordance with Chapter II of these Regulations and IFRS 10, and shall prepare annual parent company only financial reports in accordance with Chapter IV of these Regulations.
A company-type futures exchange that does not have a subsidiary shall prepare individual financial reports in accordance with Chapter II of these Regulations, and when preparing annual individual financial reports shall also prepare statements of major accounting items in accordance with Article 25 of these Regulations.
A company-type futures exchange preparing interim financial reports shall follow the provisions of Chapters II and III of these Regulations as well as IAS 34, and when preparing semi-annual financial reports shall also prepare semi-annual parent company only financial reports pursuant to Articles 23 to 25, or semi-annual individual financial reports pursuant to Article 25.
The meaning of "parent," "subsidiary," "associate," and "joint arrangement" as used in these Regulations shall be determined in accordance with IFRS 10, IFRS 11, and IAS 28.
The meaning of "control," "significant influence," or "joint control" as used in these Regulations shall be determined in accordance with IFRS 10, IFRS 11, and IAS 28.
Chapter II Financial Reports
Section I Balance Sheet
Assets shall be properly classified. Current and non-current assets shall be distinguished.
For each asset line item, the total amount expected to be recovered within 12 months after the balance sheet date and the total amount expected to be recovered more than 12 months after the balance sheet date shall be separately presented in the financial statements or disclosed in the notes.
Current assets means that the company-type futures exchange expects to realize the asset, or intends to sell or consume it, in its normal operating cycle; that it holds the asset primarily for the purpose of trading; that it expects to realize the asset within 12 months after the balance sheet date; or that the asset is cash or a cash equivalent, unless the asset is to be used for an exchange or to settle a liability, or otherwise remains restricted, at more than 12 months after the balance sheet date. As a minimum, current assets shall include the following asset line items:
1.Cash and cash equivalents:
A.Cash on hand, demand deposits, and short-term, highly liquid time deposits or investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
B.A company-type futures exchange shall disclose the components of cash and cash equivalents and the policy which it adopts in determining the composition of cash and cash equivalents.
2.Financial assets at fair value through profit or loss–current:
A.Financial assets not measured at amortized cost or at fair value through other comprehensive income.
B.Financial assets measured at amortized cost or at fair value through other comprehensive income, which may be designated as financial assets measured at fair value through profit or loss according to IFRS 9.
3.Financial assets measured at fair value through other comprehensive income - current:
A.Debt instrument investments that meet all of the following conditions:
a.The company-type futures exchange holds the financial assets within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets.
b.The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.
B.Equity investments not held for trading, for which the entity has irrevocably elected at initial recognition to present changes in fair value in "other comprehensive income," and which may not be re-recorded after being recognized.
C.The company-type futures exchange shall establish evaluation and assessment working procedures and collect reasonable supporting evidentiary information of its business model, contractual cash flows, and equity investments not held for trading, and the related control measures shall be incorporated into its accounting system.
D.Financial assets measured at amortized cost – current, meaning all of the following conditions are met:
a.The company-type futures exchange holds the financial assets within a business model whose objective is to hold the financial asset to collect the contractual cash flows.
E.Financial assets for hedging–current:
a.Financial asset that is a designated and effective hedging instrument under hedge accounting requirements.
b.The company-type futures exchange shall record these financial assets under the category of derivative instrument, non-derivative financial assets measured at fair values and not at fair values.
F.Trade receivables: Means the entity has an unconditional contractual right to consideration for services that have been transferred:
a.Trade receivables shall be measured in accordance with IFRS 9. However, short-term trade receivables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.
b.With respect to discounted or transferred trade receivables, an assessment shall be made to determine whether the risks and rewards of the trade receivables, and the control retained over them, will qualify them for derecognition in accordance with IFRS 9.
c.Trade receivables from related parties in significant amounts shall be presented separately.
d.The company-type futures exchange shall disclose an aged analysis of trade receivables.
G.Other receivables refers to receivables other than trade receivables.
H.Current tax assets: The portion of the tax amount already paid in respect of current and prior periods that exceeds the amount due for those periods.
I.Prepayments: All prepayments and prepaid expenses.
J.Non-current assets held for sale:
a.Any non-current asset, or asset included in a disposal group held for sale, that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups, and whose sale must be highly probable.
b.The measurement, presentation, and disclosure of non-current assets held for sale and disposal groups held for sale shall be made in accordance with IFRS 5.
c.When non-current assets or disposal groups classified as held for sale no longer meet the criteria in IFRS 5, they shall cease to be classified as held for sale.
d.When assets or disposal groups meet the definition of held for distribution to owners, they shall be reclassified from held for sale to held for distribution to owners, and shall be deemed an extension of the original disposal plan, and the classification, presentation, and measurement of the new disposal plan shall apply. When the assets or disposal groups classified as held for distribution to owners no longer meet the criteria in IFRS 5, they shall cease to be classified as held for distribution to owners.
K.Other current assets: Current assets not attributable to any of the classes above.
Non-current assets refers to tangible, intangible and financial assets of a long-term nature, other than assets classified as current. As a minimum, non-current assets shall include the following asset line items:
1.Investments accounted for using the equity method:
A.The valuation and presentation of investments accounted for using the equity method shall be made in accordance with IAS 28.
B.When investment gain or loss is recognized, if the financial reports prepared by an associate do not conform to these Regulations, those financial reports shall first be adjusted to achieve conformance before they may be used to recognize investment gain or loss. The financial reports of an associate used in applying the equity method shall be prepared as of the same date as that of the company-type futures exchange, and if prepared as of a different date, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the company-type futures exchange's financial reports. In no case shall there be more than 3 months difference between the balance sheet date of the associate and that of the company-type futures exchange. If a CPA determines, pursuant to Statement of Auditing Standards No. 51, that an associate has a material effect on the fair presentation of the financial reports of a company-type futures exchange, the financial reports of the associate shall be audited by a CPA in accordance with the Regulations Governing Auditing and Certification of Financial Statements by Certified Public Accountants and generally accepted auditing standards.
C.If an investment accounted for using the equity method is pledged as collateral or otherwise subject to any restriction or limitation, that fact shall be noted.
2.Property and equipment:
A.Tangible asset items that are held for use in the supply of goods or services, for rental to others, or for administrative purposes, and that are expected to be used during more than 1 financial year or 1 operating cycle.
B.Property and equipment shall be subsequently measured using the cost model and accounted for in accordance with IAS 16.
C.Each component of property and equipment that is significant shall be depreciated separately. The depreciation method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight-line method shall be used. The depreciable amount should be allocated on a systematic basis over the asset's useful life.
D.When items of property and equipment have different useful lives, or provide economic benefits in different ways, or are subject to different depreciation methods or depreciation rates, the notes shall show each class of their material components.
3.Right-of-use assets:
A.Means an asset that represents a lessee's right to use an underlying asset for the lease term.
B.A right-of-use asset shall be accounted for in accordance with IFRS 16.
4.Investment property:
A.Means property that is held by the owner or that is held by the lessee with the right of use, to earn rentals, or for capital appreciation, or both.
B.Investment property shall be subsequently measured using the cost model and accounted for in accordance with IAS 40. If the investment property is subsequently measured at fair value, the valuation model, qualifications of the appraiser, and information disclosure shall comply with Article 9, paragraph 4, subparagraph 4 of the Regulations Governing the Preparation of Financial Reports by Securities Issuers.
5.Intangible assets:
A.Refers to an identifiable non-monetary asset without physical substance that meets the definition of identifiability, control by an entity, and future economic benefits.
B.Intangible assets shall be subsequently measured using the cost model and accounted for in accordance with IAS 38.
C.The amortization method used shall reflect the pattern in which the asset's future economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight-line method shall be used. The amortized amount of an intangible asset shall be allocated on a systematic basis over its useful life.
6.Deferred tax assets: The amounts of income taxes recoverable in future periods in respect of deductible temporary differences, the carryforward of unused tax losses, and the carryforward of unused tax credits.
7.Other non-current assets: Non-current assets not attributable to any of the classes above.
The accounting and the recognition and measurement of allowance for losses of the items described in the preceding two paragraphs in relation to financial assets measured at fair value through profit or loss, financial assets measured at fair value through other comprehensive profit or loss, financial assets measured at amortized cost, , financial assets for hedging, trade receivables, and other receivables shall be in accordance with IFRS 9. The allowance for losses shall be classified as subtraction from financial assets measured at amortized cost, futures trading margins receivable, deduction from receivable and other receivables. Where the listed items are more specifically classified, the allowance for losses shall be shown separately accordingly.
A company-type futures exchange shall assess as of each balance sheet date whether there is any objective evidence of impairment for the items described in paragraphs 3 and 4 in relation to available-for-sale financial assets, financial assets measured at cost, debt instrument investment for which no active market exists, held-to-maturity financial assets, futures trading margins receivable, trade receivables, other receivables, investments accounted for using the equity method, property and equipment, right-of-use assets, investment property measured using cost model, and intangible assets. If any such evidence exists, the FCM shall recognize the amount of any impairment loss in accordance with IAS 36. If the recoverable amount of non-financial assets is determined on the basis of fair value less costs of disposal, disclose the extra information regarding the fair value measurement, including the level of the fair value hierarchy, the valuation techniques, and the key assumptions. If the recoverable amount is determined on the basis of value in use, disclose the discount rate for value in use measurement.
With respect to the items described in paragraph 3 and paragraph 4 in relation to financial assets at fair value through profit or loss, financial assets measured at fair value through other comprehensive profit or loss, financial assets measured at amortized cost, financial assets for hedging, trade receivables, other receivables, non-current assets held for sale, and investment property, the measurement and disclosure of fair value shall be made in accordance with IFRS 13.
The items described in paragraphs 3 and 4 in relation to financial assets at fair value through profit or loss, financial assets measured at fair value through other comprehensive profit or loss, financial assets measured at amortized cost, financial assets for hedging, shall be distinguished as current and non-current based on liquidity.
Liabilities shall be properly classified. Current and non-current liabilities shall be distinguished.
For each liability line item, the total amount expected to be settled within 12 months after the balance sheet date and the total amount expected to be settled more than 12 months after the balance sheet date shall be separately presented in the financial statements or disclosed in the notes.
Current liability means that the company-type futures exchange expects to settle the liability in its normal operating cycle; that it holds the liability primarily for the purpose of trading; that it expects to settle the liability when due within 12 months after the balance sheet date, even if an agreement to refinance or to reschedule payments on a long-term basis is completed after the balance sheet date and before the financial statements are authorized for issue; or that it does not have an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. As a minimum, current liabilities shall include the following liability line items:
1.Short-term borrowings:
A.Includes short-term borrowings from banks, overdrafts, and other short-term borrowings.
B.For short-term borrowing, the nature of the borrowing, the name of the lending bank, the interest rate range, the maturity date, and the guarantee status shall be noted based on the type of borrowing. If collateral is provided, the name and carrying amount of the collateral shall be stated.
C.Borrowings from financial institutions, shareholders, employees, related parties, and other individuals or institutions shall be separately noted.
2.Short-term bills payable:
A.Short-term bills issued through financial institutions to acquire funds from the money market, including commercial paper payable and bankers' acceptances.
B.Short-term bills payable shall be measured at amortized cost using the effective interest method. However, short-term bills payable with no stated interest rate may be measured at the original face amount if the effect of discounting is immaterial.
C.For short-term bills payable, the guarantor or accepting institution and the interest rate shall be noted. If collateral is provided, the name and carrying amount of the collateral shall be noted.
3.Financial liabilities at fair value through profit or loss –current:
A.Financial liabilities held for trading:
a.Liabilities that are incurred principally for the purpose of repurchasing them in the near term.
b.Liabilities that, upon initial recognition, are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent pattern of short-term profit-taking.
c.Liabilities that are financial liabilities, except for financial guarantee contracts or derivative financial liabilities that are designated and effective hedging instruments.
B.Financial liabilities that are designated as at fair value through profit or loss.
C.Financial liabilities at fair value through profit or loss shall be measured at fair value. However, with respect to a financial liability designated as at fair value through profit or loss, if the amount of change in the fair value of the financial liability is attributable to change in the credit risk, it shall be recognized in other comprehensive income, unless for the purpose of avoiding accounting mismatch or in the case of loan commitments and financial guarantee contracts, under which circumstances the amount of changes in fair value shall be recognized in profit or loss.
4.Financial liabilities for hedging –current:
A.A derivative financial liability that is a designated and effective hedging instrument under hedge accounting requirements.
5.Trade payables:
A.Refers to payables resulting from principal business operations.
B.Trade payables shall be measured at amortized cost using the effective interest method. However, short-term trade payables with no stated interest rate may be measured at the original invoice amount if the effect of discounting is immaterial.
C.Trade payables arising from operating activities shall be presented separately from other payables arising from non-operating activities.
D.Payables to related parties in significant amounts shall be presented separately.
E.If collateral has been provided for trade payables, the name and carrying amount of the collateral shall be noted.
6.Other payables: Payables other than trade payables, such as tax payable, accrued payroll, and dividends payable. For dividends and bonuses payable passed by resolution of the shareholders meeting, the distribution method and scheduled payment date, if determined, shall be disclosed.
7.Current tax liabilities: Unpaid tax for current and prior periods.
8.Provisions –current:
A.Refers to any liability of uncertain timing or amount.
B.Provisions shall be accounted for in accordance with IAS 37.
C.A provision shall be recognized when a company-type futures exchange has a present obligation as a result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.
D.A company-type futures exchange shall disaggregate provisions into provisions for employee benefits and other items in the notes.
9.Liabilities directly associated with non-current assets held for sale: Refers to any liability included in a disposal group held for sale that is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such disposal groups, and whose sale must be highly probable.
10.Other current liabilities: Current liabilities not attributable to any of the classes above.
Non-current liabilities refers to liabilities other than current liabilities. As a minimum, non-current liabilities shall include the following liability line items:
1.Bonds payable (including overseas bonds): Refers to bonds issued by a company-type futures exchange:
A.For issued bonds, the total approved amount, interest rate, maturity date, name of collateral, carrying amount, issuing area, and other relevant terms and restrictions shall be noted in the notes to the financial reports. If the bonds are convertible bonds, the method of conversion and amounts already converted shall also be noted.
B.Premiums and discounts on bonds payable are valuations of bonds payable. They shall be presented as an addition to or deduction from bonds payable, and shall also be amortized, as an adjustment to interest expenses, using the effective interest method during the period of bond circulation.
2.Long-term borrowings:
A.Includes long-term borrowings from banks and other long-term borrowings or borrowings repaid in installments. For long-term borrowings, the content, maturity date, interest rate, name of collateral, carrying amount, and any other important restriction terms shall be noted.
B.For a long-term borrowing repaid in a foreign currency or in an amount translated at a foreign exchange rate, the name and amount of such foreign currency shall be noted.
C.Long-term borrowings from shareholders, employees, and related parties shall be noted separately.
D.Long-term payables shall be measured at amortized cost using the effective interest method.
3.Lease liabilities:
A.Means the present value of the lease payments that the lessee has not paid.
B.Lease liabilities shall be accounted for in accordance with IFRS 16.
4.Deferred tax liabilities: The amounts of income taxes payable in future periods in respect of taxable temporary differences.
5.Other non-current liabilities: Non-current liabilities not attributable to any of the classes above.
The items described in the preceding two paragraphs in relation to financial liabilities at fair value through profit or loss, financial liabilities for hedging, trade payables, and other payables shall be accounted for in accordance with IFRS 9.
With respect to the items described in paragraphs 3 and 4 in relation to financial liabilities at fair value through profit or loss, financial liabilities for hedging, trade payables, other payables, liabilities directly associated with non-current assets held for sale, bonds payable, and long-term borrowings, the measurement and disclosure of fair value shall be made in accordance with IFRS 13.
The items described in paragraph 3 and paragraph 4 in relation to financial liabilities at fair value through profit or loss, financial liabilities for hedging, lease liabilities, and provisions shall be distinguished as current and non-current based on liquidity.
Equity items, their components, and information to be disclosed in the balance sheet are as follows:
1.Equity attributable to owners of the parent:
A.Share capital:
a.Capital contributed by shareholders to a company-type futures exchange and registered with the competent authority in charge of company registration, but excluding preferred shares in the nature of liabilities.
b.For share capital, the classes, par value per share, the number of shares authorized, the number of shares issued and fully paid, a reconciliation of the number of shares outstanding at the beginning and at the end of the period, the rights, preferences and restrictions attaching to each class of share capital, shares in the company-type futures exchange held by the company-type futures exchange or by its subsidiaries or associates, shares reserved for issue (or for transfer or conversion) under options and contracts for the sale of shares, and special conditions shall be disclosed in the notes.
c.If convertible preferred shares or overseas depositary receipts are issued, the issuing area, issuance and conversion methods, converted amount, and special conditions shall be disclosed.
B.Capital surplus: Means the equity components of financial instruments issued by a company-type futures exchange or premiums resulting from share capital transactions between a company-type futures exchange and its owners, and typically includes premium in excess of the par value of the shares issued, donated surplus, and others arising as a result of regulatory provisions associated with these Regulations.
C.Capital surpluses shall be presented separately according to their nature; if there is any restriction on their use, the restriction shall be disclosed in the notes.
D.Retained earnings (or accumulated deficit): Refers to equity resulting from operating activities, including legal reserves, special reserves, and undistributed earnings (or deficit to be offset):
a.Legal reserve: A fixed-percentage reserve appropriated as required by the Company Act.
b.Special reserve: A reserve appropriated from earnings in accordance with the requirements of applicable laws and regulations, contracts, or articles of incorporation, or as resolved at shareholders meetings.
c.Undistributed earnings (or deficit to be offset): Undistributed and unappropriated earnings ("deficit to be offset" is deficit not yet offset).
d.An earnings distribution or offsetting of deficit shall not be accounted for unless and until approved by a shareholders meeting. However, when an earnings distribution or offsetting of deficit has been proposed, such shall be disclosed in the notes to the financial reports for the current period.
E.Other equity: Includes the accumulated balances of exchange differences resulting from translating the financial statements of a foreign operation, of unrealized gains or losses from the financial assets measured at fair value through other comprehensive profit or loss, and the gains and losses on hedging instruments, and of revaluation surplus.
F.Treasury shares: Treasury shares shall be accounted for using the cost method and presented as a deduction from equity. The number of shares shall be noted.
2.Non-controlling interest:
A.The equity in a subsidiary not attributable, directly or indirectly, to a parent.
B.For each business combination, the components of non-controlling interest in the acquiree shall be measured in accordance with IFRS 3.
C.A company-type futures exchange shall disclose information on any subsidiary in which it has a non-controlling interest of materiality and on the non-controlling interest in accordance with IFRS 12.
A company-type futures exchange may elect to recognize the remeasurements of defined benefit plans in retained earnings or other equity, and disclose the accounting policy in the notes. Remeasurements of defined benefit plans that have been recognized in other equity may not be reclassified into profit or loss or transferred into retained earnings in a subsequent period.
Section II Statement of Comprehensive Income
A company-type futures exchange shall present all items of income and expense recognized in a period in a single statement of comprehensive income displaying components of profit or loss and components of other comprehensive income.
A company-type futures exchange shall present expenses recognized in profit or loss under the preceding paragraph using a classification based on their nature.
When items of income or expense are material, a company-type futures exchange shall disclose their nature and amount separately in the financial statements or in the notes.
As a minimum, the statement of comprehensive income shall include the following line items:
1.Revenue:
A.Operating revenue:
a.Exchange fee revenue: Exchange fees paid on a monthly basis by futures commission merchants to a company-type futures exchange based on the number of contracts traded.
b.Information equipment usage fee revenue: Information equipment usage fees paid on a monthly basis by futures commission merchants to a company-type futures exchange under a contract for computer connection to the centralized futures exchange market.
c.Trading information transmission and usage fee revenue: Trading information transmission and usage fees paid on a monthly or annual basis by trading information transmitters and users to a company-type futures exchange under a contract for the use of trading information.
d.Trading information broadcast and usage royalty revenue: Trading information broadcast and usage royalties paid on a monthly basis by news media organizations or cable television operators to a company-type futures exchange for the broadcasting of trading information.
e.Other operating revenue: Operating revenues not attributable to any of the items above.
B.Other revenue: Includes revenue arising from the use by others of assets of a company-type futures exchange yielding interest and dividends.
C.The recognition and measurement of revenue from contracts with customers shall be made in accordance with IFRS 15. If a company-type futures exchange controls specific goods or services before it transfers the goods or services to its customer, it shall recognize the revenue based on the gross amount; otherwise, it shall recognize the revenue based on the net amount.
2.Operating expense: The expenses to be borne as a result of operating activities in the period, including employee benefits expense, depreciation and amortization expense, and other operating expense.
3.Expected credit impairment loss (or gain): The expected amount of credit loss (or reversal) according to IFRS 9.
4.Finance costs: Include interest expenditures incurred in relation to operating activities and for all classes of liabilities, with the portion eligible for capitalization being deducted.
5.Net profit or loss upon reclassification of financial assets: Means one of the following conditions, in accordance with IFRS 9:
A.Net profit (or loss) that arises when financial assets are reclassified from being measured at amortized cost to being measured at fair value through profit or loss.
B.Cumulative net profit (or loss) of debt instrument investment that arises when financial assets are reclassified from being measured at fair value through other comprehensive income to being measured at fair value through profit or loss.
6.Net profit or loss upon derecognition of financial assets measured at amortized cost: Means the net profit or less that arises when a company-type futures exchange derecognizes from its books financial assets measured at amortized cost that it had originally recognized.
7.Share of the profit or loss of associates and joint ventures accounted for using the equity method: The profit or loss of associates and interests in joint ventures that a company-type futures exchange recognizes using the equity method according to its share in the associates and the interests in joint ventures.
8.Tax expense (benefit): The aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.
9.Profit or loss of discontinued operations:
A.The post-tax profit or loss of discontinued operations and the post-tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operation.
B.The presentation and disclosure of profit or loss of discontinued operations shall be made in accordance with IFRS 5.
10.Profit or loss during the period: Earnings or deficit in the current reporting period.
11.Other comprehensive income: Refers to each component of other comprehensive income classified by nature, including share of the other comprehensive income of associates and joint ventures accounted for using the equity method:
A.Items that may be subsequently reclassified into profit or loss: Include exchange differences resulting from translating the financial statements of a foreign operation, unrealized valuation gains and losses from the debt instrument investment measured at fair value through other comprehensive profit or loss, and the gains and losses on hedging instruments.
B.Items not to be reclassified into profit or loss: Include revaluation surplus, unrealized valuation gains and loss from equity investment instruments measured at fair value through other comprehensive income, remeasurements of defined benefit plans, and gains and loss on hedging instruments.
12.Total comprehensive income.
13.Allocations of profit or loss during the period attributable to non-controlling interest and owners of the parent.
14.Allocations of total comprehensive income during the period attributable to non-controlling interest and owners of the parent.
15.Earnings per share:
A.Basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit or loss attributable to the ordinary equity holders of the parent entity.
B.The calculation and presentation of earnings per share shall be made in accordance with IAS 33.
Section III Statement of Changes in Equity
As a minimum, the statement of changes in equity shall include the following:
1.total comprehensive income during the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interest;
2.for each component of equity, the effects of retrospective application or retrospective restatement recognized in accordance with IAS 8; and
3.for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:
A.net profit (or net loss) for the period;
B.other comprehensive income; and
C.transactions with owners in their capacity as owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control.
A company-type futures exchange shall present, either in the statement of changes in equity or in the notes, the amount of dividends recognized as distributions to owners during the period, and the related amount of dividends per share.
Section IV Statement of Cash Flows
A statement of cash flows provides users of financial statements with a basis to assess the ability of the company-type futures exchange to generate cash and cash equivalents and the needs of the company-type futures exchange to utilize those cash flows. Namely, it presents, through inflows and outflows of cash and cash equivalents, a summary report on the operating, investing and financing activities of the company-type futures exchange during the period. The presentation and disclosure of cash flow information shall be made in accordance with IAS 7.
Section V Notes
To meet the objective of presenting full and complete information about the financial position, financial performance, and cash flows of a company-type futures exchange, financial reports shall contain explanatory notes disclosing the following:
1.History and scope of business operations of the company-type futures exchange.
2.A statement that the financial reports comply with these Regulations, applicable laws and regulations (giving the title of the laws or regulations), as well as IFRS, IAS, IFRIC Interpretations, and SIC Interpretations.
3.The date when the financial reports were authorized for issue and the process involved in authorizing the financial reports for issue.
4.The effect or impact that may arise when it has or has not applied a new or revised IFRS, IAS, IFRIC Interpretation, or SIC Interpretation recognized by the FSC.
5.A summary of significant accounting policies used that are relevant to an understanding of the financial reports, and the measurement basis (or bases) used in preparing the financial statements.
6.Significant accounting judgments, estimations, and assumptions, as well as information about the assumptions it makes and other major sources of estimation uncertainty.
7.Objectives, policies and processes for managing capital, and any change in capital structure, including funding, liability, and equity.
8.If for a special reason there is a change in accounting treatment, thus affecting the comparison of financial data between two successive periods, the reason for the change and its effect on the financial reports shall be noted.
9.If it is necessary to provide the basis of valuation for any amount, financial instrument, or other item presented in the financial reports, the basis of valuation shall be noted.
10.If any item presented in the financial reports is subject to any legal, regulatory, contractual, or other restriction, the circumstances and timing of the restriction and other related information shall be noted.
11.Criteria for classifying assets and liabilities into current and non-current.
12.Material contingent liabilities and unrecognized contractual commitments.
13.Financial risk management objectives and policies.
14.Long-term and short-term borrowings.
15.The addition, expansion, construction, lease, obsolescence, idling, sale, transfer, or long-term renting of major assets.
16.Principal investments in other enterprises.
17.Significant transactions with related parties.
18.Losses due to major disasters.
19.Major litigation pending or concluded.
20.The signing, completion, voidance, or lapse of major contracts.
21.Information about financial instruments. The information shall be disclosed in accordance with IFRS 7, including disclosure of the significance of financial instruments for the entity's financial position and performance; qualitative and quantitative disclosures describing risk exposures arising from financial instruments.
22.Comprehensive information about the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers shall be disclosed in accordance with IFRS 15, including details of revenue recognized from contracts with customers, contract balances, contract obligations, significant judgments and changes in the judgments, and any assets recognized from the costs to obtain or fulfil a contract with a customer.
23.Relevant information about leases. The information shall be disclosed in accordance with IFRS 16, including disclosure of information that gives a basis for users of the financial statements to assess the effect that the leases have on the financial position, financial performance, and cash flows of the company-type futures exchange, and relevant qualitative and quantitative information about its leasing activities.
24.Major organizational adjustments and significant management reforms.
25.Information about employee benefits. The information shall be disclosed in accordance with IAS 19, and shall include the influence of defined benefit plans on the amount, timing, and certainty of future cash flows, actuarial losses and gains arising from changes in demographic assumptions and financial assumptions, and the expected contributions in the next reporting period in the following financial year.
26.Segment financial information in accordance with IFRS 8, including the scope of business, revenue, and gains and losses of each reportable segment.
27.Any research and development project funded by another party and the amount.
28.Information about investments in derivative instruments.
29.When subsidiaries hold shares in the parent, the names of the subsidiaries and the shareholdings, amounts, and reasons shall be separately presented.
30.In the case of private placement of securities, the type, issue date, and amount shall be disclosed.
31.Material effects of changes in government laws and regulations.
32.Material effects of discontinuance of operations.
33.Fair value information. The information shall be disclosed in accordance with IFRS 13, and shall include information on recurring or non-recurring fair value measurement of assets and liabilities, inputs such as fair value valuation technique and parameters or assumptions used in fair value measurement, and Level 3 of fair value hierarchy.
34.Foreign-currency-denominated assets and liabilities that have significant influence: Include the amount of risk exposure, currency, and exchange rate for monetary and non-monetary items denominated in foreign currencies, and the foreign exchange gains or losses on monetary items.
35.Supporting information for items presented in the balance sheet and in the statements of comprehensive income, of changes in equity and of cash flows, or other necessary descriptions essential for avoiding misunderstanding by users or for the fair presentation of the financial reports.
Financial reports shall include explanatory notes on the following subsequent events that occur between the balance sheet date and the date when the financial reports are authorized for issue:
1.Change in capital structure.
2.Large long-term or short-term borrowings.
3.The addition, expansion, construction, lease, obsolescence, idling, sale, pledge, transfer, or long-term renting of major assets.
4.Principal investments in other enterprises.
5.Losses due to major disasters.
6.Major litigation pending or concluded.
7.The signing, completion, voidance, or lapse of major contracts.
8.Major organizational adjustments and significant management reforms.
9.Material effects of changes in government laws and regulations.
10.Other major events or measures capable of affecting future financial position, financial performance, and cash flows.
A company-type futures exchange shall separately disclose in the notes to the financial reports information on the following events between the company-type futures exchange and its subsidiaries during the current period, and on parent-subsidiary transactions:
1.Information on significant transactions:
A.Lending funds to others.
B.Providing endorsements or guarantees for others.
C.Holding of securities at the end of the period (excluding the portion held due to investment in a subsidiary or an associate, and the portion held due to an interest in a joint venture).
D.Aggregate purchases or sales of the same securities reaching NT$300 million or 20 percent of paid-in capital or more.
E.Acquisition of real estate reaching NT$300 million or 20 percent of paid-in capital or more.
F.Disposal of real estate reaching NT$300 million or 20 percent of paid-in capital or more.
G.Accounts receivable from related parties reaching NT$100 million or 20 percent of paid-in capital or more.
H.Trading in derivative instruments.
I.Others: The business relationship between the parent and the subsidiaries and between each subsidiary, and the circumstances and amounts of any significant transactions between them.
2.Information on investees:
A.If the company-type futures exchange directly or indirectly exercises significant influence or control over, or has a joint venture interest in, an investee company, it shall disclose information on the investee company, showing the name, location, principal business activities, original investment amount, shareholding at the end of the period, profit or loss for the period, and recognized investment gain or loss.
B.The company-type futures exchange is exempted from the requirements of items A to D of the preceding subparagraph when the investee company it controls directly or indirectly is a financial, insurance, or securities enterprise.
If the shares issued by a company-type futures exchange have a par value other than NT$10, for the calculation of a transaction amount of 20 percent of paid-in capital under subparagraph 1, items D to G of the preceding paragraph, 10 percent of the equity attributable to owners of the parent as stated in the balance sheet shall be substituted.
A company-type futures exchange shall fully disclose information on related party transactions in accordance with IAS 24, and the following provisions shall be complied with:
1.The name and relationship of the related party shall be presented.
2.If the transaction amount or balance of any single related party reaches 10 percent or more of the company-type futures exchange's total transaction amount or balance of that type of transaction, the name of each such related party shall be individually presented.
In considering whether a counterparty is a related party, attention shall be directed to the substance of the relationship in addition to the legal form. Unless it can be established that no control, joint control, or significant influence exists, a party falling within any of the following shall be deemed to have a substantive related party relationship, and relevant information shall be disclosed in the notes to the financial reports in accordance with IAS 24:
1.An affiliated enterprise within the meaning given in Chapter VI-I of the Company Act, and any of its directors, supervisors, and managerial officers.
2.A company or institution governed by the same general management office as the company-type futures exchange, and any of its directors, supervisors, and managerial officers.
3.A person holding the position of manager or higher in the general management office.
4.A company or institution shown as an affiliated enterprise in the company-type futures exchange's publications or public announcements.
5.Another company or institution whose board chairman or president is the same person as, or is the spouse or a relative within the second degree of kinship of, the board chairman or president of the company-type futures exchange.
Section VI Titles of Financial Statements
Titles and forms of financial statements are as follows:
1.Balance sheet (Forms 1 and 1-1).
2.Statement of comprehensive income (Forms 2 and 2-1).
3.Statement of changes in equity (Form 3).
4.Statement of cash flows (Form 4).
5.Schedules to the financial reports (Forms 5-1 to 5-9).
Chapter III Interim Financial Reports
Interim financial reports shall include interim financial reports for each of the following periods:
1.Balance sheets as of the end of the current interim period, as of the end of the immediately preceding financial year, and as of the end of the comparable interim periods of the immediately preceding financial year.
2.Statements of comprehensive income for the current interim period, for the current financial year to the end of the current interim period, for the comparable interim periods of the immediately preceding financial year, and for the immediately preceding financial year to the end of the comparable interim periods.
3.Statement of changes in equity for the current financial year to date, with a statement of changes in equity for the same period of the immediately preceding financial year.
4.Statement of cash flows for the current financial year to date, with a statement of cash flows for the same period of the immediately preceding financial year.
Interim financial reports shall disclose events or transactions of materiality that have occurred since the date of the end of the reporting period of the immediately preceding financial year; the disclosure shall be made in accordance with IAS 34, and shall include the following information:
1.Possible impact that the application of newly issued or revised standards or interpretations will have on the company-type futures exchange, as required to be disclosed in accordance with IAS 8.
2.Qualitative and quantitative disclosure of risks arising from financial instruments, including credit risk, liquidity risk, and market risk, and management of such risks.
3.Aged analysis of trade receivables, and changes in loss allowances.
4.Foreign-currency-denominated assets and liabilities that have significant influence, including the amount of risk exposure, currency, and exchange rate for monetary and non-monetary items denominated in foreign currencies, and the foreign exchange gains or losses on monetary items.
5.Sensitivity analysis of exchange rate risk for monetary items denominated in foreign currencies.
Chapter IV Parent Company Only Financial Reports
A company-type futures exchange preparing parent company only financial reports shall apply accounting treatment conforming to the requirements of Chapter II of these Regulations, except when it has control or significant influence over, or a joint venture interest in, an invested company, in which case it shall value the long-term equity investment using the equity method.
The profit or loss during the period and other comprehensive income presented in parent company only financial reports shall be the same as the allocations of profit or loss during the period and of other comprehensive income attributable to owners of the parent presented in the financial reports prepared on a consolidated basis, and the owners' equity presented in the parent company only financial reports shall be the same as the equity attributable to owners of the parent presented in the financial reports prepared on a consolidated basis.
A company-type futures exchange preparing parent company only financial reports is not required to prepare segment information within the scope of IFRS 8.
A company-type futures exchange preparing parent company only financial reports shall prepare statements of major accounting items.
Titles and forms of statements of major accounting items are as follows:
1.Statements of assets and liabilities items:
A.Statement of cash and cash equivalents (Form 6-1).
B.Statement of financial assets at fair value through profit or loss -- current (Form 6-2).
C.Statement of financial assets measured at fair value through other comprehensive income -- current (Form 6-3).
D.Statement of financial assets for hedging -- current (Form 6-4).
E.Statement of financial assets measured at amortized cost -- current (Form 6-5).
F.Statement of trade receivables (Form 6-7).
G.Statement of other receivables (Form 6-8).
H.Statement of prepayments (Form 6-9).
I.Statement of non-current assets held for sale (Form 6-10).
J.Statement of other current assets (Form 6-11).
K.Statement of changes in financial assets at fair value through profit or loss -- non-current (Form 6-12).
L.Statement of financial assets measured at fair value through other comprehensive income -- non-current (Form 6-13).
M.Statement of changes in financial assets for hedging -- non-current (Form 6-15).
N.Statement of financial assets measured at amortized cost -- non-current (Form 6-16)
O.Statement of changes in investments accounted for using the equity method (Form 6-18).
P.Statement of changes in accumulated impairment of investments accounted for using the equity method (Form 6-19).
Q.Statement of changes in property and equipment (Form 6-20).
R.Statement of changes in accumulated depreciation of property and equipment (Form 6-21).
S.Statement of changes in accumulated impairment of property and equipment (Form 6-22).
T.Statement of changes in right-of-use assets (Form 6-23).
U.Statement of changes in accumulated depreciation of right-of-use assets (Form 6-24).
V.Statement of changes in accumulated impairment of right-of-use assets (Form 6-25).
W.Statement of changes in investment property (Form 6-26).
X.Statement of changes in accumulated depreciation of investment property (Form 6-27).
Y.Statement of changes in accumulated impairment of investment property (Form 6-28).
Z.Statement of changes in intangible assets (Form 6-29).
AA.Statement of deferred tax assets (Form 6-30).
BB.Statement of other non-current assets (Form 6-31).
CC.Statement of short-term borrowings (Form 7-1).
DD.Statement of short-term bills payable (Form 7-2).
EE.Statement of financial liabilities at fair value through profit or loss -- current (Form 7-3).
FF.Statement of financial liabilities for hedging -- current (Form 7-4).
GG.Statement of trade payables (Form 7-6).
HH.Statement of other payables (Form 7-7).
II.Statement of provisions -- current (Form 7-8).
JJ.Statement of liabilities directly associated with non-current assets held for sale (Form 7-9).
KK.Statement of other current liabilities (Form 7-10).
LL.Statement of changes in financial liabilities at fair value through profit or loss -- non-current (Form 7-11).
MM.Statement of financial liabilities for hedging -- non-current (Form 7-12).
NN.Statement of bonds payable (Form 7-13).
OO.Statement of long-term borrowings (Form 7-14).
PP.Statement of lease liabilities (Form 7-15).
QQ.Statement of provisions -- non-current (Form 7-16).
RR.Statement of deferred tax liabilities (Form 7-17).
SS.Statement of other non-current liabilities (Form 7-18).
2.Statements of profit or loss items:
A.Statement of operating revenue (Form 8-1).
B.Statement of operating expense (Form 8-2).
C.Statement of finance costs (Form 8-3).
D.Statement of expected credit impairment loss (or gain) (Form 8-4).
E.Statement of other gains and losses (Form 8-5).
A company-type futures exchange may determine, having regard to the concept of materiality, whether or not to separately present the statements of assets and liabilities items described in subparagraph 1 of the preceding paragraph.
Chapter V (Deleted)
Chapter VI Joint Arrangements
Joint arrangements are either joint operations or joint ventures, and have the following characteristics:
1.All of the parties are bound by a contractual arrangement.
2.The contractual arrangement gives two or more of those parties joint control of the arrangement.
When a joint arrangement is a joint operation, the assets, liabilities, revenues, and expenses relating to the joint operation shall be recognized in accordance with these Regulations, applicable IFRSs, and contractual agreement.
When a joint arrangement is a joint venture, the interest in the joint venture shall be accounted for using the equity method pursuant to Article 11, paragraph 4, subparagraph 1 and IAS 28.
Chapter VII Supplementary Provisions
These Regulations shall come into force from the date of issuance, with the exception of Article 3, Article 6, Article 9, paragraph 1, Articles 10 to 15, Article 17, Article 19, Article 21, Article 22, Article 23, Article 27, and Article 29, as amended on 15 September 2014, which shall come into force from financial year 2015, the amendments of 10 February 2017, which shall come into force from financial year 2017, the amendments of 8 November 2017, which shall come into force from financial year 2018, and Article 11, paragraph 4, subparagraphs 3 and 4, and paragraph 6, Article 12, Article 17, Article 25, and Forms 1 and 1-1 of Article 21, as amended on 27 July 2018, which shall come into force from financial year 2019.


text:
title: National Intermediate and Masters Cross Country Championships
location: Castlelyons, Co. Cork
---

Another great days racing for the club at the Athletics Ireland Intermediate and Masters XC Championships in Co.Cork. The course was soft underfoot and provided a real challenge for all the athletes.

🥉Tom O Connor had strong run to finish 3rd M60.
🥇Arnaud Benjacar was a scoring member of the Dublin gold winning team.

Our men's M50 narrowly missed out on medals finishing in 4th position.

Our women's intermediate team finished 5th. It was one of our largest ever teams for the National Intermediate Championships with 9 athletes competing for the club.

Inter Race Results

Masters Race Results

Results on MyRunResults

Photos on Instagram

redpajama_set_name: RedPajamaGithub


Scientists from the Chinese Academy of Sciences in collaboration with the University of Alberta, have announced the discovery of a new Therizinosaur based on fragmentary fossils from the Lower Cretaceous Jehol Group of Liaoning Province (north-eastern China). This is the third Therizinosaur to have been named from the Jehol Group, joining Jianchangosaurus and Beipiaosaurus. These dinosaurs are approximately the same size, the researchers have put forward a number of theories to help explain why three similar-sized members of the Therizinosauridae could have potentially co-existed without directly competing.
The dinosaur has been named Lingyuanosaurus sihedangensis (pronounced: ling-you-an-oh-sore-us), the genus name honours the city of Lingyuan, whilst the trivial epithet refers to the town of Sihedang where the fossils were discovered.
The picture above shows some of the fossils used to name and describe this new species of dinosaur. Top left (a), limb bones consisting of a right femur and left tibia, whereas, (b) contains ribs, part of the right humerus and the ischium. Slab (c) consists of claw bones (manual unguals) and ribs, whilst (d), shows the right ankle bone (astragalus) and the left ilium. Note the scale bar equals 5 cm.
Described from a single, disarticulated but associated partial skeleton, the exact age of the fossils is disputed. The fossil-bearing strata at Sihedang have been assigned to the Yixian Formation in some studies but to the younger Jiufotang Formation in others. A phylogenetic analysis carried out by the authors places Lingyuanosaurus in an intermediate position within Therizinosauria. It has been placed between the early-branching Therizinosaurs such as Falcarius, Jianchangosaurus, and Beipiaosaurus and the late-branching ones such as Alxasaurus and Therizinosaurus. Lingyuanosaurus sheds additional light on the evolution of major Therizinosaurian characteristics, including the distinctive pelvic girdle and hindlimb morphology seen in this group.
A drawing of a typical Therizinosaur.
Where Did Lingyuanosaurus Fit into the Jehol Biota?
Measuring around two metres in length, this is the third similar-sized Therizinosaur to be assigned to this Early Cretaceous biota of northern China. The presence of three very similar types of dinosaur in the Jehol Group is unusual. Unless the region was particularly rich in resources, these dinosaurs could have been in direct competition with each other. The researchers put forward several possible explanations as to why three similar Therizinosaurs have been identified.
Firstly, the beds in which these Therizinosaurs (Jianchangosaurus, Lingyuanosaurus and Beipiaosaurus), have been found are not precisely dated. The Yixian and the Jiufotang Formations were deposited over a span of at least 8 million years. It is possibly that these three dinosaurs could have been separated from each other by a considerable period of time, hundreds of thousands or even millions of years.
Secondly, these three species are known from different parts of Liaoning Province. Whereas, Jianchangosaurus and Lingyuanosaurus were found at sites just a few miles apart, Beipiaosaurus heralds from more than 200 miles further north. There is some, albeit limited, evidence to suggest that during the Early Cretaceous the deposition of the Jehol Group occurred in multiple small basins, suggesting that the three Jehol Therizinosaurs might have been separated by geographic barriers even if they were mutually contemporaneous.
Thirdly, if these three Therizinosaurs did live at the same time, in the same habitat, they might have occupied different niches in the ecosystem. The teeth of Jianchangosaurus are different (although the holotype represents a juvenile, so comparison with fully grown animals can be problematic), this suggests that Jianchangosaurus might have fed on different types of vegetation compared to Lingyuanosaurus and Beipiaosaurus. In addition, the ratio of limb bones in Beipiaosaurus is different to the other two dinosaurs, it might have been relatively slow in comparison with Jianchangosaurus and Lingyuanosaurus and therefore it could have had a more limited range.
Claw fossils of Lingyuanosaurus (manual unguals).
Over the last thirty years or so, our understanding of the evolution of the human family tree has moved on considerably. Ironically, it is not so much the discovery of new fossils that have helped to fill in the significant gaps in our knowledge, although recent discoveries, most notably in South Africa have helped to improve our understanding. Advances in our understanding of the genome of our own and closely related species such as the Neanderthal can perhaps be cited as having the greatest impact. However, our family tree is far from understood and a new paper, published in the journal "Nature" this week, only demonstrates how much more we have to learn. Indeed, the human family tree has another branch, step forward Homo luzonensis from Luzon Island in the Philippines. This hominin may have been small in stature, but this is big news for anthropologists.
Professor Piper (Australian National University), holding a cast of a toe bone assigned to H. luzonensis.
The picture (above) shows Professor Philip Piper (School of Archaeology and Anthropology, Australian National University), holding the cast of a hominin third metatarsal (toe bone). The fossil was found in 2007 in the Callao Cave system (northern Luzon, Philippines) and dated to 67,000 years ago. Ascribed to the genus Homo, it provided the earliest direct evidence of a human presence in the Philippines archipelago, but to which species did this toe bone belong?
Researchers from the National Museum of Natural History (Paris), Bordeaux University and the University of Poitiers, along with colleagues from the Griffith University and the Australian National University were led by Dr Armand Mijares (University of the Philippines). During the excavations at the Callao Cave site, a total of thirteen fossil specimens were found relating to humans, teeth, foot, finger and hand bones as well as a partial femur. The scientists have concluded that the material represents at least three individuals.
The finger and toe bones are curved, suggesting that climbing was still an important activity for this human species.
Homo luzonensis fossil digits and toes indicate that tree climbing was very important to this human species.
Commenting on the importance of these fossils, Professor Piper stated that this discovery represents a major breakthrough in our understanding of human evolution across south-eastern Asia.
The researchers conclude that the hands and feet are reminiscent of the hands and feet of Australopithecines. The Australopithecines are considered to be the ancestors of the Homo genus, which includes our own species – H. sapiens.
The latest branch to the human family tree is posing a number of intriguing questions to palaeoanthropologists. Did these primitive anatomical features result in this species of hominin due to adapting to an island life, after all Luzon was heavily forested, or are these traits resulting from primitive African hominins migrating to south-east Asia?
Excavations at the Callao Cave complex.
Recent excavations near the Callao Cave complex have produced evidence of a butchered rhinoceros and many types of stone stool, some of which have been dated to around 700,000 years ago.
The teeth are quite small and helped to support the erection of a new species.
The identification of a new species of human in the Philippines makes the whole of south-east Asia very significant. The Philippines is made up of many thousands of islands, it is possible that other islands may have had hominin populations that could be described as a new species, indeed, within the archipelago there could be evidence for several species of hominin. For example, stone tools dating to around 200,000 years ago have been found on the Indonesian island of Sulawesi. This suggests that ancient members of the human family tree may have inhabited many of the larger islands in south-east Asia.
Scientists are aware that south-eastern Asia was home to another species of human, the enigmatic Denisovans, which are known from just a handful of fossil bones found in the mountains of Siberia, but DNA studies have revealed that the Denisovans interbred with early modern humans in this region. No fossil remains relating to the Denisovans have been found in south-eastern Asia thus far.
In addition, the Indonesian island of Flores was home to a hominin species (Homo floresiensis). These diminutive people, nicknamed Hobbits because the scientific paper was published at the height of the interest in the "Lord of the Rings" film trilogy, are thought to have lived as recently as 50,000 years ago.
An article on Homo floresiensis: Did Modern Humans Drive the Hobbit (H. floresiensis) to extinction?
Intriguingly, anthropologists have argued that H. floresiensis exhibits physical features that are reminiscent of those found in Australopithecines. However, other researchers have argued that the Hobbits were descended from Homo erectus but that some of their anatomy reverted to a more primitive state, perhaps as a result of living on an island with limited resources.
For an article that discusses the significance of south-east Asia in human evolution: Did Humans Evolve Independently in Asia?
Regular visitors to Everything Dinosaur's main website (Everything Dinosaur), will notice some subtle changes to the theme and the website's framework. Customers can still expect our award winning 5-star service, that has not changed, nor have we reduced the range of dinosaur and prehistoric themed products that we stock, however, our use of sliders and animation has been reduced to help maintain fast page load times when our site is viewed on mobiles and other devices.
Dinosaur workshops in schools, Everything Dinosaur offers dinosaur and fossil workshops in schools.
Team members at Everything Dinosaur are constantly working to improve and enhance the experience visitors and customers have when they visit our websites. Making such improvements are part of a long-term and on-going programme of investment to help this UK-based company stay ahead of the curve when it comes to technical developments. After all, with our knowledge of the Dinosauria, we don't want Everything Dinosaur going extinct!
The changes we have made will have no bearing on how the site is viewed. It will have no impact on the site pages, all the customer benefits are retained, the changes just permit those visitors using mobiles and other devices (not viewing the site from a personal computer), to have slightly quicker load times, for the pages that they wish to view or the landing pages that they are directed to.
New slides helping to promote the Eofauna Scientific Research prehistoric animal models and figures.
The functionality of the website will not be affected by these changes. The front page of our website will continue to inform visitors about new arrivals/new products and the Feefo ratings along with the chat live options will continue to be prominently displayed. The "contact us" email link will still be accessible, but in the near future another, additional "contact us" link will be provided nearer the top of the page, just for customer convenience.
New Kaiyodo Sofubi Toy Box T. rex models feature in the first of our new promotional slides.
Just like when writing a scientific paper or report, the work done so far is part of a continuing process. As with science, things move on and the Everything Dinosaur websites are constantly being reviewed and updated to meet the changing needs of the market place.
Everything Dinosaur team members have set aside much of the time this week to schedule some adjustments and improvements to the company's website. Some minor changes are being made to the way in which pictures are being uploaded onto the site, these alterations are part of Everything Dinosaur's on-going plans for continuous improvement and customers will not notice any difference in the operation of our various platforms.
As part of the changes, some of the visuals have been updated to include images of recently introduced or items that are being introduced in the very near future.
Updating the learning category at Everything Dinosaur. Changes are being made to some visuals and images to further improve the experience of visitors and customers.
The Everything Dinosaur website is being constantly examined and analysed in order to detect areas where improvements can be made. Our aim is to build a culture of continuous improvement and these goals and aims are reflected in the way in which we try to maintain and develop our on-line presence. All team members have a role to play in helping to develop continuous improvement. Take for example, some of the visuals that we use to promote various categories and sub-categories of products. These are updated and refreshed in order to reflect the latest additions to our product range.
Updating the Papo figures and models category.
As part of our revision of the images we use on the website, the visual associated with the Papo website has been updated to include the recently introduced brown, running Tyrannosaurus rex figure. The image also depicts the Papo Pentaceratops and the Gorgosaurus, both models are due to in stock later on this year (summer 2019).
In addition to the Papo category being adjusted, other model categories have been revamped too. Take for example, the Wild Safari Prehistoric World range of prehistoric animal models and figures. Virtually all of the new for 2019 models are already in stock at Everything Dinosaur, but plans are well advanced to receive the last of this year's new models – the Wild Safari Prehistoric World Allosaurus. As a result, the visual used to promote this sub-category has also been revised. The new Allosaurus model has been added to this image.
Updating the Safari Ltd figures and models category.


Blighted Armor is the planar armor set for Necromancers. It drops in the Plane of Fear. A full set gives +40 AC, +40 HP, +102 Mana, +11 STR, +10 STA, +14 AGI, +34 DEX, +7 WIS, +36 INT, +10 all resists.
This page was last modified on 22 August 2018, at 12:40.


1000 A.D .: Arab traders bring coffee with them and domesticate the coffee plant. They also use them to boil a drink they call qahwa.
1453 : Ottoman Turks bring coffee to Constantinople.
1475: The world's first coffee shop, "Kiva Han", opened in Constantinople.
1511 : Khair Beg, who was the corrupt governor of Mecca, tried to ban coffee. He feared that drinking coffee would spark the rebellion against him. The sultan at the time proclaimed coffee sacred and had the governor executed.
1600 : Coffee is brought to Venice by Italian traders and starts spreading the West hemisphere. Pope Advisers of the Clement VIII tried to persuade him to declare coffee an infidel threat because it comes from the Ottoman Empire but he baptized it and declared it an acceptable Christian drink.
1607 : Captain John Smith was one of the founders the colony of Virginia at Jamestown and introduces coffee to North America.
1645 : Italy gets its first coffeehouse.
1652 : Time for England to get its first coffeehouse.
1668 : Coffee becomes favorite breakfast drink in New York's City's taking place of the beer.
1668 : Edward Lloyd opens his coffeehouse in England and has many merchants and maritime insurance agents as guests. This place becomes Lloyd's of London, world-known insurance company.
1672 : First coffeehouse opens in Paris.
1683 : Franz Georg Kolschitzky, a Viennese who had lived in Turkey, opens the first coffee house in Vienna from spoils of battle for Vienna: bags of coffee that were left by Turkish Army.
1690 : The Dutch smuggle a coffee plant out of the Arab port of Mocha and become the first to transport and cultivate coffee commercially.
1721 : First coffee house opens in Berlin.
1727 : The Brazilian coffee industry gets its start when Lieutenant colonel Francisco de Melo Palheta when the wife of French Guiana's governor gave him a bouquet in which she hid cuttings and fertile seeds of coffee.
1773 : After the Boston Tea Party drinking coffee becomes a patriotic duty in America.
1775 : Prussia's Frederick the Great tried to block imports of green coffee, because Prussia had economic problems at the time, but public soon changed his mind.
Beginning of the 20th century : In Germany, afternoon coffee becomes a daily ritual.
1900 : Hills Bros. starts to pack roast coffee in vacuum tins which marks the moment of the decline of the local roasting shops and coffee mills.
1901 : Japanese-American chemist Satori Kato of Chicago invents the first soluble instant coffee.
1903 : "Sanka" was invented by the researchers of the German coffee importer Ludwig Roselius.
1906 : The first mass-produced instant coffee was invented by George Constant Washington, an English chemist living in Guatemala.
1920 : As the Prohibition starts in the United States, coffee sales rise.
1938 : Nestle company invented freeze-dried coffee as a method for Brazil to keep their coffee surpluses. From that Nestle invents Nescafe.
1940 : The US imports 70 percent of the world coffee crop.
1942 : During W.W.II, American soldiers get instant Maxwell House coffee in their ration kits while at the home front uncontrolled hoarding coerced government to ration coffee.
1946 : In Italy, Achilles Gaggia perfects his espresso machine.
1971 : Starbucks opens its first store in Seattle's Pike Place public market.


text:
Torymus magnificus is een vliesvleugelig insect uit de familie Torymidae. De wetenschappelijke naam is voor het eerst geldig gepubliceerd in 1870 door Osten-Sacken.

Torymidae

redpajama_set_name: RedPajamaWikipedia


Have you ever felt your heart sink upon reading the reviewer comments along the lines of: "very nice analysis, but it would be useful if it was performed on species x, y and z as well"? Or perhaps you have spent weeks analysing data and generating figures only to find out that a newer and more complete data set has become available?
In these circumstances would it not be nice if all you had to do was point your project at a new URL from where the latest version of the data could be downloaded and all the analyses, figures and the manuscript were magically updated for you?
This is possible! In this chapter we will make use of a tool called make to automate all the steps from Data analysis, Data visualisation and Creating scientific documents.
The make tool is commonly used to build software. As such make is a tool for managing dependencies in a build system, where dependencies are organised into a tree (as in a graph). People in the software industry often talk about dependency graphs.
The make program makes use of a file named Makefile in the working directory. A "Makefile" contains rules. Each rule consists of a target (the stuff to be created), prerequisites (the stuff needed to build the target) and a recipe (the instructions for how to create the target from the prerequisites).
Creating rules in a file named Makefile is therefore a means to create an automated build process.
First of all ensure that you are in the S.coelicolor-local-GC-content directory created in Data analysis.
One of the first steps in Data analysis was to download the S. coelicolor genome. Let's start by creating a rule for this step. Using your favorite text editor create a file named Makefile and add the content below to it.
The make program expects the lines to be indented using the Tab character so make sure that the curl command is preceded by a Tab character and not a bunch of white spaces.
In this first rule Sco.dna is the target. The target has no prerequisites and the recipe has one instruction to download the file using curl.
Now we can run the make command.
make: `Sco.dna' is up to date.
Let's add another rule for cleaning up the working directory.
When invoking make it is possible to specify which rule to run. Let's clean up.
If we run make now it will notice that the Sco.dna file does not exist and will download it.
Now we need a rule to create the local_gc_content.csv (the target) from the Sco.dna file (the prerequisite). Add the lines below to the top of the Makefile.
Now update the clean rule.
Now we have removed Sco.dna and local_gc_content.csv. This is a good opportunity to show that make resolves dependencies. We can do this by calling the local_gc_content.csv rule, this will in turn call the Sco.dna rule.
That's cool, make uses the information about requirements to build any missing pieces.
Let's add another rule for generating the local_gc_content.png file from the local_gc_content.csv file. Add the lines below to the top of the Makefile.
Let's also remember to update the rule for cleaning up.
Finally, let's add a rule for building the manuscript as a PDF file and update the clean rule to remove it.
Double check that the files have actually been removed.
Now let's build the manuscript.pdf file from scratch.
Now suppose that for some reason we needed to use a different genome file. In this case we would only need to update the URL used in the Makefile's Sco.dna rule and run make again! Amazing!
This is a good point to commit a snapshot of the Git repository. First of all let's clean up.
Now let's check the status of the project.
Great let's add and commit the Makefile.
$ git commit -m "Added Makefile to build manuscript.pdf"
Finally, we push the changes to GitHub.
Writing objects: 100% (3/3), 498 bytes | 0 bytes/s, done.
This was quite a short chapter which illustrates that automation does not need to be painful!
Note that as well as automating the building of the manuscript the rules in the Makefile serve as authoritative documentation that can be used to understand how the different components of the project fit together.


This recipe gives you a good excuse to make a real Italian coffee which is, let's face it, never a bad thing. I make my espresso the true Italian way in the "moka" on the stovetop. I'm sure you could try this with filtered coffee too but I never have. I pride myself on being disciplined when it comes to my diet. I have never knowingly cheated on the Specific Carbohydrate Diet (SCD). I guess that shows more than anything how much I want to beat this disease and heal my body. Coffee, however is my one weakness. Coffee is allowed on SCD but it should be made "weak". Italian espresso is most likely not what Elaine Gottschall meant when she said "weak". I know I do better the less coffee I have but I find it so difficult to resist. This dessert is most definitely an occasional treat!
I usually make the coffee then allow it to come to room temperature before chilling in the fridge for an hour or so. This step isn't necessary but I think it blends better. The end result of this dessert is almost a mousse texture. You can freeze for an hour or two to get a sorbet-like consistency or eat straight away. You may find it difficult to wait a while before eating. It is so delicious! To see how to freeze bananas for this recipe click here.
Blend the bananas and espresso in a powerful blender until mixed well.
Enjoy straight away or freeze for an hour or two to achieve a sorbet consistency.


Custo T-shirt featuring a cartoon style giraffe set against a slightly textured, abstract striped yellow and slightly sheer white background. The back of the T-shirt has a further overlay of horizontal brown and fine red stripes that extend to the cap sleeves, creating a classic Custo style of mixed patterns.
The sizing label states a size 4 which we have equated to a size S and also a possible size M given the T-shirt has some stretch to it. Please refer to our measurements for further sizing guidance which have been taken with the garment non stretched.


With the start of the new school year just around the corner, we asked local teachers for their thoughts on what a perfect first day would be like. The following are their responses.
What does your ideal first day of school look like?
I am able to get everything done in 51 minutes. There is laughter and focus. Students leave looking forward to returning.
My ideal first day would be one where all of the students in my classes come to school properly fed, clothed, sheltered, and without any damaging stress caused by living in poverty.
Students with schedules already established, going to classes wherein they find the teachers contracted for the year. All the books/supplies for the quarter are already in place, and students and teachers can start learning about each other. No first day placement tests. No excessive hall wandering. Lots of smiling.
A class that is reasonable in size so I can reach out to every student every day, necessary supplies that I don't have to buy out of my own pocket (approx. $500 a year, or more) and a clean, safe classroom.
What do you do to establish order at the beginning of the school year?
I make sure I share my background. I open to them so that they feel safe to open up to me. Building trust with new students is paramount. Time spent doing this in the first days of school will pay off later. When students know you care about them, they will work their tails off for you. They don't care how much you know, until they know how much you care.
Start off with a lab — syllabi are boring and puts a damper on the start of a school year. Get kids excited to be in class!
Also, meet each kid at the door and welcome them as they enter. Show them how much you love your job and value their presence.
Communicate that I am interested in their growth and have a clear plan for what we will accomplish, and that we will all become a learning community.
My students and I work together to establish a set of classroom agreements that we promise to adhere to throughout the year. This list of agreements is proudly displayed with the signature of each and every person in the room, including mine. We begin this process by thinking about situations where we could not do our best learning, and brainstorm a list of conditions that are necessary for this to occur. Students work in groups to synthesize these into the list of agreements. When an issue arises during the year, I simply point to the list and ask the student, 'Which one of those agreements that you made are you in danger of breaking?' That is usually sufficient to bring their behavior back into conformity with their intentions.
Move quickly, take no prisoners, leave not a minute unplanned.
Editor's note: This post, originally published at 5 a.m. Sept. 1, was updated at 9:35 a.m. Sept. 2 to include an additional response.


The Maestrella mozzarella 45% melts evenly during cooking without coloration.
The frozen maestrella Mozzarella facilitates your stock management thanks to its long shelf life while preserving all the functionalities of the mozzarella: stretching, melting, taste and smooth texture.
Cooking : Conveyor oven and other types of oven.


text:
You are browsing the archive for Dr Lindsey Fitzharris.
by Royston
Cartoonist in gutsy new series
December 5, 2014 in General, Links, News
Procartoonists member Adrian Teal has started contributing cartoons and character design to a gruesome new medical history series on YouTube called Under The Knife.
Written and presented by Dr Lindsey Fitzharris and directed by Alex Anstey, the series is dedicated to the horrors of pre-anaesthetic surgery and early medicine. It combines traditional story-telling techniques with computer animation based on Teal artwork.
Adrian tells us: "The first video has had nearly 9,000 hits. Also, we're raising funds to cover production costs via the crowdfunding site Patreon."
You can support the series via Patreon here. And you can watch the videos on YouTube here. But be warned: with titles such as The Clockwork Saw, The Plague Doctor, above, and, er, Victorian Anti-Masturbation Devices, it is not for the faint of heart!
Tags: Adrian Teal, Alex Anstey, caricatures, cartoons, CGI, character design, Dr Lindsey Fitzharris, Under the Knife, YouTube videos 1 Comment »

redpajama_set_name: RedPajamaCommonCrawl


Matthew 6:21 says For where your treasure is, there your heat will be also. Embarking on a journey to add hope into the lives of two villages that boarder the Congo and Uganda boarder, 3x MMA Champion Cris Cyborg has teamed up with MMA Heavyweight and his Fight For the Forgotten organization to get involved.
Fight For the Forgotten has developed a 3 part initiative to give the villages resources that will empower them to make positive changes within their own communities. Justin has worked with local officials for land, water, and food initiatives that are changing lives by giving them a hope at a future.
Cyborg who has been in South Africa preparing for an expected fight announcement, took the trip to Uganda to participate in the ceremonial water-well opening that is set to occur this weekend. FFTF has already been working on land initiatives, which Cyborg Nation is now being able to help give access to safe, clean, disease free drinking water which in turn will help further the food initiatives Justin Wren's teams have been working!
If you want to know more about what is going on in Africa and how you can get involved, click here. Be sure to follow the reality series produced by Pos-Rite, Extract Labs, and South Coast Mitsubishi showing fans exactly what life is like in Africa, click subscribe and turn on notifications so you don't miss an episode! Be sure to check out the New Change the World T shirts in the online store!


Cherry wood extending dining table.
A Shaker style dining table in solid Cherry. Opens to hold two leaves.
Made from salvaged Claro Walnut. The lumber was air-dried for fifteen years.
A modern dining table in Sapele wood and veneer. Opens to 9 feet long.
Custom pull in a Koa wood drawer front.
Starting a project in my West Oakland shop.
Since starting Barrett Woodworking in 1981, I have been working with clients throughout the Bay Area who are looking for high-quality custom furniture and cabinetry. I have a wide range of experience working with architects, contractors and individuals on residential and commercial projects. Contact me to discuss your custom woodworking project.


Returns are expected to hit a high today, Monday 3 December, as online shoppers choose to send back unwanted purchases made over the 'Black Friday' and 'Cyber Monday' sales weekend as retailers are hit by a £2.4bn returns hangover.
According to CollectPlus, a UK-based independent store-based delivery and returns service, today – dubbed Make up your mind Monday – sees the biggest peak in returns as shoppers decide which of the online bargains purchased during this year's 'Black Friday' and 'Cyber Monday' sales they will keep and which they will send back.
Comparing returns volumes over the cyber weekend in 2017, CollectPlus reported an 12% increase in parcel return volumes in the days following the key shopping dates, with Monday 4 December 2017 seeing the greatest number of returns dropped in store.
This year, as online sales on Black Friday and Cyber Monday continued to soar, CollectPlus is estimating Monday 3 December will prove to be the day that the most purchases are returned after shoppers have a change of heart.
This is all part of a £2.4bn returns hangover, according to data from returns platform ReBOUND. 'Make Up Your Mind Monday' is expected to be the most returns-heavy day of 2018, with 79% more returns registered than a typical Monday. A high rate of returns continues over peak and well into January, which has 85% more returns than the average month of the year.
While under normal circumstances the majority of returns costs are recouped as stock is resold, the impact of returns will hit retailers particularly hard over peak as supply chains suffer from severe delays. With many businesses focused on selling, returned peak items are often only processed in January and so are resold at discounted prices in January sales.
According to ReBOUND, decreasing resale value and the cost of processing returns will hit fashion retailers particularly hard, as costs often build from cleaning, retagging and reselling stock in January sales. The total impact on margins of online fashion returns Black Friday until Christmas is predicted to reach as high as £1.6bn – with the impact of returns from Black Friday Weekend alone set to be as high as £250m.
This year's Cyber weekend in the UK has been a record-breaker. According to ecommerce website hosting company UKFast, there was 30% more traffic to its ecommerce sites than last Black Friday, with it suggesting that this is driven by shoppers stepping away from the mayhem of the high street and going for online bargains instead – with many opting to use their mobile to get those early bargains.


text:
Catalog of Unabashed Gratitude
Ross Gay - "Catalog of Unabashed Gratitude"
"I know I can be long-winded sometimes. / I want so badly to rub the sponge of gratitude / over every last thing..." Ross Gay reads his poem "Catalog of Unabashed Gratitude" from his collection of the same name, published in 2015 by University of Pittsburgh Press, at the 2016 Split This Rock Poetry Festival in Washington, D.C.
Ross Gay
University of Pittsburgh Press
Split This Rock Poetry Festival
A Book of Flowers
Ross Gay | A Book of Flowers || Radcliffe Institute
"I'm making an argument with my body and the ground about our bodies and the ground." At Harvard University's Radcliffe Institute for Advanced Study, Ross Gay, author of Catalog of Unabashed Gratitude (University of Pittsburgh Press, 2015), discusses the implications of being a black poet who writes about flowers in a lecture entitled "A Book of Flowers."
Radcliffe Institute for Advanced Study
To the Mulberry Tree
Ross Gay - "To the Mulberry Tree"
Ross Gay reads "To the Mulberry Tree" from his poetry collection Catalog of Unabashed Gratitude (University of Pittsburgh Press, 2015), which is a finalist for the 2015 National Book Award.
National Book Award
Button Poetry
Ross Gay - Listening in Strange Ways
"Listen, to everything." Ross Gay speaks with Furious Flower's Elizabeth Hoover about line breaks, gardening, and his advice to young writers. Gay's latest poetry collection, Catalog of Unabashed Gratitude (University of Pittsburgh Press, 2015), is longlisted for the National Book Award.
Furious Flower