Rights Issue is an offering of common stock to existing shareholders who hold subscription rights or pre-emptive rights that entitle them to buy newly issued shares at a discount from the market price at which they will be available to the public later.

A rights issue is a way for a quoted company to raise money. Rather than take on debt, a quoted company can instead ask its shareholders to dig into their pockets to provide extra capital.

The price of the newly issued shares is fixed, always set below the market price. Just as its name implies, this problem to shareholders shall have the right to purchase additional shares, but not the obligation. The right to sell to those who wish to use this proposal, at so every correct value. All or part of the shareholders may buy at their all right.

Badges of Trade is the criteria that distinguish trading from investment for taxation purposes. They were set out by the Royal Commission on the Taxation of Profits and Income in 1954. Their badges of trade are the criteria which are used to decide whether a transaction can lawfully be considered “trade” or not. There were originally six badges trade, but now there are nine badges of trade. You can find a history of this concept, and summary of the nine badges of trades cases at http://www.taxationweb.co.uk/tax-articles/business-tax/the-badges-of-trade.html

Any trade on profits, unless there is a reasonable person can provide evidence that this is no income of profits. In Hong Kong, the capital of profit shall not pay taxes.

In order to prove the nature of trade, badge of trade is considered:
1. The intention of profit tax items.
2. The theme of goods (such as in the original hypothesis can enjoy the acquisition, such as rent).
3. The length of the ownership, similar transaction frequency
4. Reasons for processing,
5. Medullary supplement, etc.

A new tax system in Malaysia with goods services tax regulations (GST) also known as a consumption tax, is a kind of tax collection supply of goods and services. To the man on the street, it is the only occur when the money is spent.
If no consumption tax is, no individual. This can be with individual income tax revenue is generated when the payment.

Therefore, some people are feeling GST as a more reasonable goods and services tax revenue collection of the government with the ability to pay of the export tax refund (exemption).

In many countries, including Singapore, Thailand, Australia and has taken a similar types of indirect taxation.

The mechanical consumption VAT is similar in Britain and Europe, so this kind of Goods and Services Tax, although new to Malaysia has established a place in the world tax scene.

Performance Ratio
Gross Profit Margin = (Profit Before Tax / Turnover) * 100
Net Profit Margin = (Profit After Tax / Turnover) * 100
Return on Shareholders Equity = Profit After Tax / Total Shareholders Funds
Current Assets Turnover = Revenue / Current Assets
Fixed Assets Turnover = Revenue / Fixed Assets
Total Assets Turnover = Revenue / Total Assets
Revenue Per Share = Revenue / Issued Shares
Inventory Turnover = Revenue / Inventory

Liquidity Ratio Definition is the total dollar value of cash and marketable securities divided by current liabilities.

Liquidity Ratio
Current Ratio = Current Assets / Current Liabilities
Acid Test Ratio = (Current Assets – Stock) / Current Liabilities
Interest Coverage = Profit Before Tax / Interest Charge

Growth Ratio
Annual Revenue Growth Rate (%) = ((Current Year Revenue – Last Year Revenue) * 100) / Last Year Revenue

Annual Profit Growth Rate (%) = ((Current Year Profit – Last Year Profit) * 100) / Last Year Profit

Debt Ratio
Debtors Turnover (Days) = (Debtors / Turnover) * 365
Creditors Turnover (Days) = (Creditors / Turnover) * 365
Debt Ratio (%) = (Total Liabilities / Total Assets) * 100
Current Debt To Equity Ratio (%) = (Current Liabilities / Shareholders Fund) * 100
Total Debt To Equity Ratio (%) = (Total Liabilities / Shareholders Fund) * 100

What is Service Level Agreement? (SLA)
A service level agreement (SLA) is a contract between a network service provider and a client that specifies, usually in measurable terms, what the service provider’s network services provide. Many Internet service providers (ISP)s provide their customers with a Service Level Agreement. More recently, the information system departments in large companies have embraced the idea of writing a service level agreement for the services to their customers (users in other departments within the company) can be measured, justified, and such time compared with those of outsourcing network providers.

Some indicators that SLA can specify are:
* What percentage of time that services are available
* The number of users that can serve both
* Performance indicators specific to the actual performance will be regularly compared
* The schedule for notification in advance of network changes that may affect users
* Help desk response time for the various classes of problems
* Availability of dial-in access
* Using the statistics provided

Malaysia Certificate of Origin (CO) is a document certifying the country of origin of a particular product. The CO is intended solely to prove the origin of goods to meet the requirements of customs or trade, such as support for the letter of credit. They can also be used as supporting documents for the issuance of COs corresponding authorized by another Chamber of Malaysia Certificate Authority for the Certificate of Origin.

Certificate of Origin Customs
Certificate of Origin is required to enable importing from other countries to take advantage of the preferential tariff law of the country of manufacturers origin, for example. Malaysia. And to be used as supporting documents for the issuance of certificates by another Board approved as well as to meet the needs of commerce as support letters of credit.

Types of Certificate of Origin Endorsement
- Malaysian Manufactured and Processed Products
- Goods for Re-export
- Direct Shipment from a Second Country to a Third Country
- Third Party Endorsements
- Certification of Commercial Invoice and other Shipping Documents
- Certification of other Documents

Preferential Certificate of Origin by Malaysia Chamber of Commerce

IMF: International Monetary Fund, the organization that industrialized nations have established to reduce trade barriers and stabilize currencies, especially those of less industrialized nations.