Podcasts about financial instruments

Japan is laying the groundwork for a significant transformation of its crypto regulations. The reform proposal, put forward by the ruling party, aims to introduce major changes under the umbrella of the Financial Instruments and Exchange Act including: a drastic reduction of taxes on gains derived from crypto-assets, lowering the rate from 55% to 20%.~This episode is sponsored by Tangem~Tangem ➜ https://bit.ly/TangemPBNUse Code: "PBN" for Additional Discounts!00:00 intro00:19 Sponsor: Tangem00:35 Japan Crypto Taxes01:50 Sota Watanabe on Japan vs USA02:37 Trump Tariffs vs Yen03:43 Crypto Summit Invites04:14 Charles Not Invited, Leaves To Japan05:29 Cardano not a USA coin anymore05:48 SBI Bank x Ripple06:32 Japan Fintech Summit07:00 Sony Bank Wallet wins Bank Awards07:57 Soneium Exploding08:32 Project Pax09:04 Toyota Tokenized Bonds10:15 XRP x Soneium Connected11:02 Anime Coin on Arbitrum11:36 Why Japan needs Anime chain asap12:13 Japan Coins Exploding12:25 outro#Crypto #XRP #xrpnews ~Japan Lowers XRP Taxes!

IASB Chair Andreas Barckow and IASB Vice-Chair Linda Mezon-Hutter join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity; Intangible Assets; Amortised Cost Measurement; and the IASB–ISSB meeting on Climate-related and Other Uncertainties in the Financial Statements.

Rob Almeida and Genevieve Gilroy, consumer staples sector leader, explore the shifting dynamics in the consumer staples sector in this podcast episode. They also discuss the importance of a collaborative, global research platform with differentiating opportunities across categories and companies.   Chapters: 00:00 - 01:59 Setting the Stage 01:59 - 05:26 Role of a Sector Leader 05:26 - 06:40 Traditional Draws to Consumer Staples 06:40 - 10:14 Agents of Change and Lower Barriers to Entry 10:14 - 11:47 Innovation and the Landscape of Work 11:47 - 14:58 GLP-1s as a Driver of Risk and Opportunity 14:58 - 16:35 Compelling Categories 16:35 - 18:57 Understanding the Rising Price Environment 18:57 - END Consumer Staples in Summary   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

What were the top moments from All Angles Season 3? And why are they important to investors? In the final episode of season 3, host Vishal Hindocha and George Beesley, Client Sustainability Senior Strategist, listen back to the three top themes —AI, human rights and ESG metrics — and explore how they impact investors. Have any topics you would like to hear covered in season 4? Please email them to AllAngles@MFS.com ! Related Content: Stewardship Resourcing Report from the Thinking Ahead Institute: Putting Resources Where Stewardship Ambitions are Structured Measurement to Empower Asset Owner-Asset Manager Conversations The Stewardship Resources Assessment Framework   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.  Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments. South Africa - This document, and the information contained is not intended and does not constitute, a public offer of securities in South Africa and accordingly should not be construed as such. This document is not for general circulation to the public in South Africa. This document has not been approved by the Financial Sector Conduct Authority and neither MFS International (U.K.) Limited nor its funds are registered for public sale in South Africa. Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. MFS may incorporate environmental, social, or governance (ESG) factors into its investment decision making, fundamental investment analysis and engagement activities when communicating with issuers. The degree to which MFS incorporates ESG factors into its investment decision making, investment analysis and/or engagement activities will vary by strategy, product, and asset class, and may also vary over time, and will generally be determined based on MFS' opinion of the relevance and materiality of the specific ESG factors (which may differ from judgements or opinions of third parties, including investors). Any ESG assessments or incorporation of ESG factors by MFS may be reliant on data received from third-parties (including investee companies and ESG data vendors), which may be inaccurate, incomplete, inconsistent, out-of-date or estimated, or only consider certain ESG aspects (rather than looking at the entire sustainability profile and actions of an investment or its value chain), and as such, may adversely impact MFS' analysis of the ESG factors relevant to an investment.

In this episode, Paul Galloway explains derivative contracts and swap agreements — what they are, how they function, and their role in financial markets. Listen in to learn about common types of swaps, how they help manage financial risk, and the potential downsides of using these instruments.

Tokenisation and on-chain finance are becoming buzzwords in the financial industry. Increasingly, more traditional financial institutions are taking collaborative and bolder steps towards a harmonious coexistence of the traditional and the digital. On Industry Insight, we take a look at trends in the blockchain industry, particularly the ways technology is reshaping how traditional financial instruments are digitised and traded. Aaron Gwak, is the founder and CEO of Libeara, a technology service provider backed by Standard Chartered's venture arm, set up to assist institutions in digitalising financial instruments on blockchains. Aaron shares about the platform which aims to reduce the need for intermediaries and bring access, mobility and efficiency to global capital markets.See omnystudio.com/listener for privacy information.

How can investors include human rights and worker safety in their valuation analysis? And what's the best way to engage with companies on these social issues? ESG disclosures matter but they may not provide the full picture. In this episode of the All Angles podcast, Rob Wilson, Director of Global ESG Integration at MFS, delves into the use of increasingly available labor data to question corporate management and help make long-term investment decisions. Chapters: (0:36) Rob's professional background (3:42) Turning point from traditional equity analyst to sustainability specialist (9:13) The intersection of human rights issues and investments (12:35) Using hard data as well as corporate disclosures to make informed decisions (15:27) How median pay data helped to compare consumer discretionary companies (20:13) The rich opportunity set for active, long-term investors (23:21) Example of collaborative approach to questioning corporate management     This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments. South Africa - This document, and the information contained is not intended and does not constitute, a public offer of securities in South Africa and accordingly should not be construed as such. This document is not for general circulation to the public in South Africa. This document has not been approved by the Financial Sector Conduct Authority and neither MFS International (U.K.) Limited nor its funds are registered for public sale in South Africa.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. MFS may incorporate environmental, social, or governance (ESG) factors into its investment decision making, fundamental investment analysis and engagement activities when communicating with issuers. The degree to which MFS incorporates ESG factors into its investment decision making, investment analysis and/or engagement activities will vary by strategy, product, and asset class, and may also vary over time, and will generally be determined based on MFS' opinion of the relevance and materiality of the specific ESG factors (which may differ from judgements or opinions of third parties, including investors). Any ESG assessments or incorporation of ESG factors by MFS may be reliant on data received from third-parties (including investee companies and ESG data vendors), which may be inaccurate, incomplete, inconsistent, out-of-date or estimated, or only consider certain ESG aspects (rather than looking at the entire sustainability profile and actions of an investment or its value chain), and as such, may adversely impact MFS' analysis of the ESG factors relevant to an investment.

IASB Vice-Chair Linda Mezon-Hutter and IASB Member Bruce Mackenzie join IASB Executive Technical Director Nili Shah to discuss: Financial Instruments with Characteristics of Equity (00:54); Business Combinations—Disclosures, Goodwill and Impairment (03:30); Intangible Assets (07:13); and Power Purchase Agreements (10:50).

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across all industries.In this episode, we discuss:2:02 – Equity interests in scope of ASC 321, Investments—Equity Securities13:19 – Determining whether an equity interest has a readily determinable fair value15:10 – An overview of the “measurement alternative,” including:22:27 – Impairment of equity interests25:31 – Identifying observable transactionsFor more information, see chapter 2 of our Loans and investments guide. Also, check out our other episodes in this miniseries:Applying the CECL model to financial asset credit lossesAccounting for debt securities held by corporatesAccounting for loan receivables by corporatesAdditionally, follow this podcast on your favorite podcast app for more episodes.Chip Currie is a partner in PwC's National Office with nearly 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters.Christopher Gerdau is a partner in PwC's National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC's practice offices. Chris's client service expertise includes the banking, capital markets, and insurance industries.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We continue our miniseries on loans and investments with a discussion of the current expected credit losses (CECL) impairment model, applicable to a broad range of financial assets. In this episode, we discuss:3:42 – A refresher on the CECL model8:02 – Impact of the current economic environment on credit losses23:43 – Monitoring and governance of credit losses26:46 – SEC comment letters and other activity related to CECL30:49 – FASB developments related to CECL, including purchased financial assetsFor more information, see chapter 7 of our Loans and investments guide. Also, check out our other episodes in this miniseries, Accounting for debt securities held by corporates and Accounting for loan receivables by corporates. Additionally, follow this podcast on your favorite podcast app for more episodes. Catherine Espino is a partner in PwC's National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.Bret Dooley is a Deputy Chief Accountant in PwC's National Office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We continue our miniseries on loans and investments with a discussion of the accounting by corporate entities for loan receivables, which can include items such as trade receivables and other receivables with customers, suppliers, employees and more.In this episode, we discuss:1:43 – The definition of a loan and types of loan arrangements3:18 – Recognition and measurement of loans7:40 – Classification and accounting for loans held for sale or held for investment 18:54 – Recording interest income on loans23:29 – An overview of loan impairmentsFor more information, see chapter 4 of our Loans and investments guide. Also, check out our other episode in this miniseries, Accounting for debt securities held by corporates. Additionally, follow this podcast on your favorite podcast app for more episodes.Chip Currie is a partner in PwC's National Office with nearly 30 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters. Catherine Espino is a partner in PwC's National Office with 20 years of experience serving large financial institutions, broker-dealers, as well as smaller subsidiaries and private companies. Catherine focuses on advising companies within the financial services and non-financial services sectors on significant and complex accounting issues.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.We kick off our miniseries on loans and investments with an episode on accounting for debt securities for corporate entities. We discuss key considerations applicable to corporates and share insights on some of the more complex areas.In this episode, we discuss:5:31 – Identifying the applicable accounting guidance13:24 – Instruments that qualify as cash equivalents  22:07 – Classification of debt securities and the accounting implications31:36 – Valuation of debt securities36:33 – Financial statement presentation considerationsFor more information, see chapter 3 of our Loans and investments guide. Additionally, follow this podcast on your favorite podcast app for more episodes.Bret Dooley is a Deputy Chief Accountant in PwC's National Office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Christopher Gerdau is a partner in PwC's National Office specializing in accounting for financial instruments and banking-related topics. Chris also conducts technical reviews of SEC filings and provides technical support to PwC's practice offices. Chris's client service expertise includes the banking, capital markets, and insurance industries.Heather Horn is the PwC National Office Sustainability and Thought Leader, responsible for developing our communications strategy and conveying firm positions on accounting, financial reporting, and sustainability matters. In addition, she is part of PwC's global sustainability leadership team, developing interpretive guidance and consulting with companies as they transition from voluntary to mandatory sustainability reporting. She is also the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com. 

Can systems thinking help address the investment world's growing complexity? What capabilities do leaders need to create transformative change? In this episode of the All Angles podcast, Roger Urwin, Global Head of Investment Content at Willis Towers Watson, explores how a systems-based perspective could unlock new opportunities for the investment industry to adapt and thrive in the face of pressing global issues.   CHAPTERS (0:12) Roger's professional background and purpose (6:33) 3D investing, universal ownership and culture (11:38) Introduction to systems thinking (15:52) Applying systems thinking to the investment world (20:26) Leadership capabilities to embed systems theory into practice (25:40) Systemic stewardship as co-operation alongside competition (28:17) Lessons learned from integrating systems leadership (34:31) Collaborating to build better beta for the entire system   This material is intended for investment professional use only and not intended for retail investors. The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments. South Africa - This document, and the information contained is not intended and does not constitute, a public offer of securities in South Africa and accordingly should not be construed as such. This document is not for general circulation to the public in South Africa. This document has not been approved by the Financial Sector Conduct Authority and neither MFS International (U.K.) Limited nor its funds are registered for public sale in South Africa. Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.   MFS may incorporate environmental, social, or governance (ESG) factors into its investment decision making, fundamental investment analysis and engagement activities when communicating with issuers. The degree to which MFS incorporates ESG factors into its investment decision making, investment analysis and/or engagement activities will vary by strategy, product, and asset class, and may also vary over time, and will generally be determined based on MFS' opinion of the relevance and materiality of the specific ESG factors (which may differ from judgements or opinions of third parties, including investors). Any ESG assessments or incorporation of ESG factors by MFS may be reliant on data received from third-parties (including investee companies and ESG data vendors), which may be inaccurate, incomplete, inconsistent, out-of-date or estimated, or only consider certain ESG aspects (rather than looking at the entire sustainability profile and actions of an investment or its value chain), and as such, may adversely impact MFS' analysis of the ESG factors relevant to an investment.

Ratings agencies measure ESG metrics in the same way, right? If not, why might they differ and what does it mean for investors? In this episode of the All Angles podcast, MIT Sloan Professor Roberto Rigobon digs into the sources of discrepancies in ESG ratings and explains how investors can learn to live with imperfect measurements. He also explores what it takes to be a truly long-term investor with fiduciary responsibility.    CHAPTERS 0:14 Roberto's path from macroeconomics to measuring ESG 5:43 Unpacking the methodology of ESG rating agencies 12:22 Understanding the sources of discrepancies in ESG measurements 15:21 Why imperfect measurement can lead to over-reaction 22:14 Using constructive stewardship to build trust with companies 24:50 What it takes to think and invest long term   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. MFS may incorporate environmental, social, or governance (ESG) factors into its investment decision making, fundamental investment analysis and engagement activities when communicating with issuers. The degree to which MFS incorporates ESG factors into its investment decision making, investment analysis and/or engagement activities will vary by strategy, product, and asset class, and may also vary over time, and will generally be determined based on MFS' opinion of the relevance and materiality of the specific ESG factors (which may differ from judgements or opinions of third parties, including investors). Any ESG assessments or incorporation of ESG factors by MFS may be reliant on data received from third-parties (including investee companies and ESG data vendors), which may be inaccurate, incomplete, inconsistent, out-of-date or estimated, or only consider certain ESG aspects (rather than looking at the entire sustainability profile and actions of an investment or its value chain), and as such, may adversely impact MFS' analysis of the ESG factors relevant to an investment.

While it has been thousands of years since the Greek mathematician, Thales, developed the first known option contracts to corner the market for olive presses ahead of the annual harvest, financial instruments continue to proliferate in both type and complexity.   Faisal Lakhani of CBIZ Valuation Group specializes in advising clients in this area and shares his expertise to provide an overview to help us better understand what these instruments are, and how they are valued, including: Categories and classification of complex financial instruments Valuation approaches and methods Influence of market volatility, liquidity constraints, and broad macro-economic conditions on value Industry guidance resources available to valuation practitioners, auditors, and financial professionals Guest: Faisal Lakhani, CFA, ABV, Managing Director, CBIZ Valuation Group Host: Howard Mah-Lee, CFA, CAIA, ABV, AICPA Valuation Services Please share your thoughts about the episode - click here to leave us a review   Want to get involved with future FVS conferences, committees, task forces, or the standing ovation program? Send a message to infoFVS@aicpa-cima.com RESOURCES FOR FURTHER EXPLORATION If you're using a podcast app that does not hyperlink to the resources, please visit  https://fvssection.libsyn.com/fvs to access the show notes with direct links.  Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies - Accounting and Valuation Guide the“PE/VC” guide FVS Section members click here for complimentary access non-FVS Section purchase  Valuation of Privately Held Companies Equity Securities Issued as Compensation the“cheap stock” guide FVS Section members click here for complimentary access non-FVS Section purchase  This podcast episode is part of the extensive resource library available from the AICPA's Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services.  Visit us online, and if you're not already a member, consider joining this active community of your FVS peers. You will get 16 credits of complimentary CPE and access to rich technical content, including BRGonline, Daubert Tracker, and Merger Shark. LEARN MORE ABOUT  Accredited in Business Valuation(ABV) – Visit the home page and check out the ABV Infographic Certified in Valuation of Financial Instruments (CVFI) – Visit the home page and check out the CVFI infographic Certified in Fraud and Forensics (CFF) - Visit the home page and check out the CFF Infographic This is a podcast from AICPA & CIMA, together as the Association of International Certified Professional Accountants. To enjoy more conversations from our global community of accounting and finance professionals, explore our network of free shows here. Your feedback and comments are welcomed at podcast@aicpa-cima.com    

Where are we on the road to net zero? And how can investors help companies along the transition? In this episode of the All Angles podcast, Franziska Jahn-Madell, Director of Global Stewardship at MFS, explains recent developments in the transition to net zero and describes how investors can constructively engage with companies. Fran also shares her thoughts on stewardship megatrends and questions the industry should be asking companies but aren't (yet).   (1:10) State of play for the transition to net zero (4:05) Recent evolution of stewardship megatrends (6:10) Lessons from MFS' net zero progress report (11:06) Key ideas on constructivism from partnering with academics (16:01) Topics on the minds of clients and stakeholders (18:23) Right-sizing resources for effective stewardship (25:14) Questions the industry should be asking companies but aren't (28:55) Fran's inspirational book recommendation   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

In the May 2024 IASB podcast, IASB Executive Technical Director Nili Shah, IASB Vice-Chair Linda Mezon-Hutter and IASB Member Nick Anderson discuss: stakeholder feedback from the Exposure Draft related to the Financial Instruments with Characteristics of Equity project (01:28); and developments in the Post-implementation Review of IFRS 9—Impairment project (05:29).

Rob Almeida and Genevieve Gilroy, consumer staples sector leader, explore the shifting dynamics in the consumer staples sector in this podcast episode. They also discuss the importance of a collaborative, global research platform with differentiating opportunities across categories and companies.   Chapters: 00:00 - 01:59 Setting the Stage 01:59 - 05:26 Role of a Sector Leader 05:26 - 06:40 Traditional Draws to Consumer Staples 06:40 - 10:14 Agents of Change and Lower Barriers to Entry 10:14 - 11:47 Innovation and the Landscape of Work 11:47 - 14:58 GLP-1s as a Driver of Risk and Opportunity 14:58 - 16:35 Compelling Categories 16:35 - 18:57 Understanding the Rising Price Environment 18:57 - END Consumer Staples in Summary   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

What exactly is ‘listed Infrastructure'? And how can investors access this increasingly crucial asset class? In this episode of the All Angles podcast, seasoned portfolio manager Florence Taj provides fresh perspectives on why infrastructure should be on every investor's radar, and shares her unique insights on which long-term opportunities she invests in. Florence also delves into the difference between exposure via public versus private markets. Listen now to explore the transformative power of listed infrastructure investments.   (01:25) Florence's background from strategic consultant to investment officer (05:42) Lessons from 25 years of investing (11:11) Listed infrastructure investment opportunities and outlook (18:15) Why investing in infrastructure is not boring (24:59) Long-term nature of new trends and emerging paradigms (28:41) Accessing infrastructure via public versus private markets (38:22) Why governance matters when selecting assets to invest in   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

Rob Almeida is joined by Bill Gevov, MFS Senior Regional Consultant, in this podcast episode to discuss topics that are top of minds for many across the investment community, including the direction of interest rates, the impact of shifting global dynamics, and how investors may want to think about the effects of AI going forward.   Chapters: (00:00) Ask Me Anything (01:04) Gauging the Mood of Investors (05:37) Reconsidering International Equities (10:10) Understanding Recent Cycles (14:02) Today's Market Dynamics (18:05) The Equilibrium Between Capital Lenders and Borrowers (20:25) A Shifting Paradigm (23:09) AI as an Agent of Change (26:16) The State of Interest Rates and Fixed Income (30:52) Bringing It All Together (34:38) Celebrating 100 Years of the Mutual Fund   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. 

How does biodiversity impact investment portfolios? What are the risks and opportunities to companies from natural capital? In this episode of the All Angles podcast, Pooja Daftary sheds light on calculating the financial materiality of natural capital for companies and offers practical ways for investors to integrate natural capital into an investment strategy. Listen now for insights into building a repeatable process to assess this nascent but existential investment theme.   Chapters: (01:24) How natural capital has developed in the past 18 months (04:40) Starting point for investors to analyze natural capital risks (08:52) Examples of food sector analysis influencing investment thesis (14:08) Challenges to integrating analysis into thesis (18:08) Complexity and interconnectedness of natural capital and net zero (22:23) Engaging with companies to assess financial materiality (33:38) Useful resources for investors to get started in this space (35:29) Where to find standardized information from companies today     This material is intended for investment professional use only and not intended for retail investors. The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments. Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. 

Which semiconductor companies will be long-term winners from the AI boom? What risks do supply chains and energy usage bring to the sector? This episode of the All Angles podcast features Genevieve Gilroy, sector lead for semiconductors and consumer staples at MFS. Genevieve describes the challenges and opportunities in the semiconductor space and explains why valuations matter when navigating the AI hype cycle.   (00:44) Genevieve's career path at MFS (02:22) Differences in analyzing semiconductors versus consumer staples (05:28) How AI is impacting the semiconductor sector (09:17) Assessing risks and returns of AI disruption at company level (13:58) How semiconductors are dealing with supply chain risks (18:41) Materiality of energy usage in the face of sustainability challenges (21:43) Keeping anchored in valuation and away from the AI hype cycle (23:31) Dog walks, The Overstory and the kindness of mentors     This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.   

In this episode of the All Angles podcast, Barnaby Wiener, Chief Sustainability Officer at MFS, discusses the changing landscape of sustainability and the challenges and opportunities for investors. Barnaby talks about the effect of polarization, how investors should think about impact and need to embrace complexity while being wary of simplicity. Barnaby also shares what makes him optimistic about the future.   (00:47) Challenges and opportunities for sustainability-minded investors (04:27) Whether and how investors should think about impact (09:47) Why sustainability has become a controversial topic for investors (14:07) Being mindful of investor biases (17:03) Examples of embracing complexity and corporate engagement (21:05) Mind the metrics – the dangers of simplifying to a single number (27:36) AI and sustainability – an obsession with tools and measurements (28:24) Barnaby's hope for the future   This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

Rob Almeida and Brad Rutan discuss how investors are pricing in a favorable outlook for the economy, interest rates, inflation and earnings and the implications for markets if some of those fail to live up to expectations.    (00:03) Where Have We Been and What Do We Know (05:42) What about Recession? (08:01) A Word on the Fed (11:01) The Delayed effects of Low Interest Rates (15:02) Globalization in Perspective (19:36) Thinking Through Artificial Intelligence (23:51) Understanding Today's Credit Markets (28:50) Thoughts on the Year Ahead         This material is intended for investment professional use only and not intended for retail investors.   The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries. 

Miss any episodes or want a reminder of the key sustainability insights from Season 2? Episode 7 of the All Angles podcast turns the tables, with host Vish Hindocha taking the guest seat and sharing his reflections on this season with George Beesley. Join them for a whistlestop tour of the previous six episodes.   (00:50) Episode 1 with Bob Eccles (Culture Wars: Rising Above the Politicization of ESG) (10:55) Episode 2 with Carol Geremia (Go Long: Playing a Bigger Game) (19:50) Episode 3 with Shari Friedman (Polycrisis Prep: One Solution Doesn't Fit All Companies) (25:13) Episode 4 with Alex Edmans (Grow the Pie: Finding a Win-Win for Investors and Society) (33:46) Episode 5 with Mahesh Jayakumar (Governance Matters: Assessing Sustainability in Emerging Market Debt) (44:49) Episode 6 with Michelle Thompson-Dolberry (Authentic DEI: Making it Personalized, Actionable and Transparent) (48:29) WISDOM – The power of introspection   This material is intended for investment professional use only and not intended for retail investors. Neither MFS nor any of its subsidiaries is affiliated with Robert Eccles. ­ The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

Monique Aiken is the Managing Director at The Investment Integration Project, an applied research and consulting firm with a recently launched SaaS platform called SAIL, the Systems Aware Investing Launchpad. Monique is co-founder of Make Justice Normal, a nonprofit collective focused on narrative change, and host of their podcast, “Into the Record”. She is also cofounder of the ReStarter Fund, an economic and climate justice initiative aiming to be a small business lifeline in these unique times. She is also a Contributing Editor at ImpactAlpha where she is a biweekly host of the “Briefing” podcast and past host of ‘The Reconstruction', a 24-episode long form interview podcast series.Monique has been guiding investors in aligning their social impact and investment objectives for over a decade, after nearly 15 years in financial services with Bank of America, Citigroup, and Deutsche Bank. In addition to TIIP, her +10 years of impact experience includes time as Vice President of Programs, at Mission Investors Exchange, a 250+ member network for outcomes focused practitioners in impact investing; Director at Tideline, a boutique strategy consultant in impact investing; and Project Manager for No Ceilings: The Full Participation Project at the Clinton Foundation. Monique serves on the Investment Committee for the NYU Impact Investment Fund, the Steering Committee for the Intentional Endowments Network and the Board of Responsible Alpha. She also serves as a Board Member of the Institute for Nonprofit Practice and on the Advisory Board for the Global Bio Fund, a gendersmart biotech and wellness ecosystem and venture fund.A proud Toigo, CGSM, SEO, and INROADS alum, Monique earned her MBA from NYU Stern School of Business where she specialized in Financial Instruments and Markets, and a B.Sc. in Foreign Service from Georgetown University. Monique is a first-generation Jamaican-American, plays the tenor saxophone (badly), loves coffee, tea and travel (pre-covid at least) and is conversant in Spanish, Portuguese, and un petit peu of French. Monique is also a newly minted children's book author and lives in +100yr old fixer-upper in New Jersey with her husband and their delightful preschool aged son, who is her inspiration.

IASB Chair Andreas Barckow, Vice-Chair Linda Mezon-Hutter and Executive Technical Director Nili Shah highlight discussions about three key projects, from the November IASB Update podcast. The projects are: Business Combinations under Common Control; the Post-implement Review of IFRS 9—Impairment; the Provisions project; and insight into the upcoming Exposure Draft on Financial Instruments with Characteristics of Equity.

In this week's episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that's been on a lot of CFOs' minds lately – ASC 326, better known as CECL. This time, it's private companies stepping into the batter's box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won't you?!For more information on CECL and related topics:Preparing for the Current Expected Credit Loss (CECL) ModelASU 2022-02: Financial Instruments, Credit LossesASC 326, Financial Instruments—Credit LossesConnect with Embark on: LinkedIn Instagram Twitter Facebook YouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

How can leaders effectively integrate DEI into their organizations? In Episode 6 of the All Angles season two podcast, MFS' Chief Diversity Equity and Inclusion Officer Michelle Thompson-Dolberry shares her thoughts on meeting people where they are, building the process rather than checking the box and practical ways to apply DEI in the workplace. (0:34) Michelle's path to becoming MFS' Chief DEI Officer (4:28) Learnings for DEI from marketing and human resources (7:12) Making DEI personalized, actionable and transparent (9:17) Evolution of Michelle's DEI philosophy over time (11:35) Disagreement to clarity and compassion versus comprehension (15:11) The next frontier for DEI conversations (17:23) Addressing unconscious bias and entrenched assumptions (21:17) Sharing successes and the importance of storytelling (24:09) Approach to and lessons from DEI at MFS (27:50) Practical ideas for team leaders to implement DEI (37:16) The most critical DEI focus area right now (39:09) Secret question   This is episode six of season two of All Angles, a MFS Investment Management podcast series that explores the complex world of sustainable investing. Expert guests and Vish Hindocha delve into key investment themes and answer questions on top of investors' mind.   This material is intended for investment professional use only and not intended for retail investors. ­The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.  

In this Paisa Vaisa episode, Anupam hosts Misbah Baxamusa, CEO of NJ Wealth, a leading Financial Products Distributors Network. They discuss NJ Wealth's journey to becoming India's one of the largest Mutual Fund networks, expanding MF access to retail investors, challenges faced, and insights into Mutual Fund dynamics. The conversation also touches on NJ Wealth's IFA recruitment strategies, diversification into various financial instruments, the evolving role of Mutual Fund advisors, common retail investor mistakes and the evolving advisor-investor relationship.Connect with Misbah Baxamusa on LinkedInGet in touch with our host Anupam Gupta on social media:Twitter: ( https://twitter.com/b50 )Instagram: ( https://www.instagram.com/b_50/ )Linkedin: (https://www.linkedin.com/in/anupam9gupta/ ) You can listen to this show and other awesome shows on the IVM Podcasts website at https://www.ivmpodcasts.com/See omnystudio.com/listener for privacy information.

*The giveaway has now closed. A financial advisor can take your wealth-building plan to the next level. In episode ten of Wealth Series 2.0, Ben Kinney, Bob Stewart, and Chad Hyams talk with Goldman Sachs Private Wealth Advisor Molly English about the benefits of working with a financial advisor and advanced investing strategies. In this episode, we cover the following: Recap of financial instruments episode [00:55]   Deeper dive into financial instruments with a pro [1:58] How Molly English supports wealth planning for her clients [5:05] Goldman Sachs service levels [6:55] Benefits of working with a financial advisor [9:02] Questions to ask your financial advisor [9:39] Fee structure [13:30] Investing and using compound interest [16:55] How inflation drives the need for more purchase power [17:36] Four places money can go and the advisor's job [18:44] Satisfying the lifetime spending endowment first [19:43] Navigating volatile financial times [22:15] S&P 500 index examples [23:45] Rebalancing, reacting, and compounding [26:07] Diversifying investments into different asset classes with example [29:05] Balancing fixed income & equities [31:30] Investing in bonds [32:16] Investing in equities (US & non-US) [33:20] Ben's investment allocation [35:15] Applying the 4% rule to your portfolio [36:59] Ben's strategy and potential future allocations [38:10] Investing in private equities [41:25] Loss harvesting [42:48] Tax loss harvesting tied to an index fund [45:31] Beta plus strategy [50:09] Structured note strategy [53:45] Put writing strategies [54:09] Molly's path to becoming a wealth advisor [58:10] Resources discussed in this episode: Enroll in Wealth Series 2.0: https://WinMakeGive.com/wealth/ to receive all the workbooks and have the resources emailed to you directly Download the workbook and resources for Episode 10 at https://winmakegive.com/wealth-part-10/ Listen to Wealth Series 2.0 Episode 6 Compound Interest: https://apple.co/44XRdDc Win Make Give Facebook group: https://www.facebook.com/groups/WinMakeGive Connect with the hosts: Ben Kinney: https://www.BenKinney.com/ Bob Stewart: https://www.linkedin.com/in/activebob Chad Hyams: https://ChadHyams.com/ Book one of our co-hosts for your next event: https://WinMakeGive.com/speakers/ More ways to connect:  Sign up for our weekly newsletter: https://WinMakeGive.com/sign-up Explore the Win Make Give Podcast Network: https://WinMakeGive.com/ Listen to Win Make Give Season 3 on YouTube: bit.ly/3pPEdAx ------ Part of the Win Make Give Podcast Network

*The giveaway has now closed. By diversifying your investments, you're not just guarding your wealth, but giving it room to grow strategically. In episode eight of Wealth Series 2.0, Ben Kinney, Bob Stewart, and Chad Hyams discuss investing strategies for stocks, bonds, index funds, 401(k)'s, IRAs, and 529 plans. In this episode, we cover the following: Recap of the buckets of wealth and cash reserves [1:55]   Investing in the stock market or similar [4:45] Types of financial instruments [6:28] Diversifying your buckets [4:00] Cash or cash equivalents bucket [4:44] Financial instruments bucket [4:56] Investing in stocks [7:59] Investing in index funds [13:43] Investing in bonds [22:10] Warren Buffett's 90/10 rule [25:22] Bond penalties and strategies [26:04] Investing in retirement accounts [28:53] 401(k) accounts [32:38] Examples of invested amounts at certain ages [35:23] The secret to being rich [38:17] Investing in IRAs [40:37] Investing when you are self-employed [44:59] Tax benefits of HSAs [47:04] Tax benefits and investing in a 529 plan [48:05] Resources discussed in this episode: Enroll in Wealth Series 2.0: https://WinMakeGive.com/wealth/ to receive all the workbooks and have the resources emailed to you directly Download the workbook and resources for Episode 9 at https://winmakegive.com/wealth-part-9/ Win Make Give Facebook group: https://www.facebook.com/groups/WinMakeGive Connect with the hosts: Ben Kinney: https://www.BenKinney.com/ Bob Stewart: https://www.linkedin.com/in/activebob Chad Hyams: https://ChadHyams.com/ Book one of our co-hosts for your next event: https://WinMakeGive.com/speakers/ More ways to connect:  Sign up for our weekly newsletter: https://WinMakeGive.com/sign-up Explore the Win Make Give Podcast Network: https://WinMakeGive.com/ Listen to Win Make Give Season 3 on YouTube: bit.ly/3pPEdAx ------ Part of the Win Make Give Podcast Network

Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC's National office, is taking over the podcast to share insights on financial instruments hot topics. In each 25-minute episode, Bret will discuss 5 things you need to know.In this episode, Bret is joined by John Horan, a managing director in PwC's National office with a focus on financial instruments, to break down what we need to know on earnings per share (EPS).In this episode, you'll hear:2:20 - Reminders on the basic EPS calculation, including considerations for participating securities and application of the the two-class method11:45 - The impact of mezzanine equity on the basic EPS calculation15:12 - The impact of new FASB guidance (ASU 2020-06) on EPS calculations for contracts that can be settled in cash or shares 20:01 - Complexities in the dilution calculation for liability-classified warrants and convertible debt with bifurcated conversion options21:48 - Why companies should evaluate repurchased convertible instruments separatelyFor more information, read chapter 7 of our Financial statement presentation guide. Additionally, check out a prior podcast in this mini series.John Horan is a managing director in PwC's National office where he assists clients with complex accounting issues in the areas of foreign currency, liabilities and equity, earnings per share, and derivatives and hedging. John specializes in large capital transactions and initial public offerings.Bret Dooley is a Deputy Chief Accountant in PwC's National office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather's accounting and auditing expertise includes financial instruments and rate-regulated accounting.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC's National office, is taking over the podcast to share insights on financial instruments hot topics. In each 25-minute episode, Bret will discuss 5 things you need to know.In this episode, Bret is joined by Chip Currie, another partner in PwC's National office with a focus on financial instruments, to discuss convertible instruments and the impacts of updated accounting guidance in this area.In this episode, you'll hear discussion of:1:38 - Why companies use convertible instruments and the complex financial decisions accompanying their use6:38 - The impact of new accounting guidance for convertible instruments in ASU 2020-06 9:49 - Key information when accounting for induced conversions12:10 - Down round provisions in equity-linked instruments19:27 - Judgments involved in determining whether to separate the conversion option and account for it as an embedded derivative For more information, read chapter 6 of our Financing transactions guide and chapter 3 of our Derivatives and hedging guide. Additionally, check out a prior podcast in this mini series.Chip Currie is a partner in PwC's National office with over 25 years of experience assisting companies in resolving complex business and accounting issues. He concentrates on the accounting for financial instruments under both current and emerging standards and works with many of the firm's largest financial services clients and a number of non-financial services clients on treasury-related matters.Bret Dooley is a Deputy Chief Accountant in PwC's National office who leads teams focused on the financial services sectors and accounting for financial instruments. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather's accounting and auditing expertise includes financial instruments and rate-regulated accounting.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Ever wonder why financial safeguards like portfolio insurance and derivatives sometimes fail catastrophically? In our latest episode with Dave Kranzler, we dissect these instruments and their inability to accommodate extreme two-sigma events, a shortfall that contributed to the 1987 stock market crash and Long Term Capital's collapse. We also unravel the unique intricacies of the gamma squeeze dynamic and its distinct divergence from traditional derivative scenarios.Are we headed for a recession or a stock market bubble? We dig into this question by examining the time-lag that occurs when the Federal Reserve injects money into the banking system and its subsequent movement into the financial market. We also scrutinize the yield curve as a forewarning sign of a possible recession and raise some thought-provoking questions about AI's potential impact on the economy. Furthermore, we examine the recent NASDAQ rally and deliberate its potential downturn by August.Lastly, we venture into the puzzling disconnection between the housing market and junk bonds. Delving into the world of homebuilders, we examine how companies like DR Horton report encouraging numbers despite declining deliveries. We expose how their operating income and net income have decreased year over year, leading to discounted prices to stimulate sales. Finally, we look at the credit market, its benefit from Fed money printing, and the consequential issue of triple C rated paper now yielding 10 percent. Join us for an enlightening conversation that will enhance your understanding of the financial market's complexities.ANTICIPATE STOCK MARKET CRASHES, CORRECTIONS, AND BEAR MARKETS WITH AWARD WINNING RESEARCH. Sign up for The Lead-Lag Report at www.leadlagreport.com and use promo code PODCAST30 for 2 weeks free and 30% off.Nothing on this channel should be considered as personalized financial advice or a solicitation to buy or sell any securities. The content in this program is for informational purposes only. You should not construe any information or other material as investment, financial, tax, or other advice. The views expressed by the participants are solely their own. A participant may have taken or recommended any investment position discussed, but may close such position or alter its recommendation at any time without notice. Nothing contained in this program constitutes a solicitation, recommendation, endorsement, or offer to buy or sell any securities or other financial instruments in any jurisdiction. Please consult your own investment or financial advisor for advice related to all investment decisions.The Canadian Money RoadmapDiscover strategies to save, invest, and grow your money effectively.Listen on: Apple Podcasts SpotifyFoodies unite…with HowUdish!It's social media with a secret sauce: FOOD! The world's first network for food enthusiasts. HowUdish connects foodies across the world!Share kitchen tips and recipe hacks. Discover hidden gem food joints and street food. Find foodies like you, connect, chat and organize meet-ups!HowUdish makes it simple to connect through food anywhere in the world.So, how do YOU dish? Download HowUdish on the Apple App Store today:

Every Tuesday in August, Bret Dooley, Deputy Chief Accountant in PwC's National office, is taking over the podcast to share insights on financial instruments hot topics. In each 25-minute episode, Bret will discuss 5 things you need to know.In this episode, Bret shares insights on the current expected credit loss model, or CECL, and why it's not just for banks. All companies, regardless of industry, need to understand the requirements.In this episode, you'll hear:1:50 - A refresher on CECL3:34 - Insights on the impacts of CECL across industries7:03 - A discussion of how to apply CECL to various asset classes, considerations on estimation methodologies, and why companies should seek continuous improvement in the application of CECL9:32 - Key information to consider when preparing CECL disclosures 11:22 - How subsequent events could impact CECL estimates20:43 - An overview of the FASB's exposure draft that proposes changes to the accounting for purchased credit deteriorated assetsFor more information, read chapter 7 of our Loans and investments guide. Additionally, check out the prior podcast in this mini series.Bret Dooley is a Deputy Chief Accountant in PwC's National office and the financial instruments accounting leader. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues relating to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather's accounting and auditing expertise includes financial instruments and rate-regulated accounting.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Every Tuesday in August, Bret Dooley is taking over the podcast to share insights on financial instruments hot topics. In each episode, Bret will discuss 5 things you need to know in 25 minutes.To kick off the series, Bret shares insights on accounting for investment securities, a topic of recent headlines. He breaks down the complexities of held-to-maturity and available-for-sale securities, and touches on foreign currency bonds.In this episode, you'll hear discussion of:2:05 - Key reminders for identifying and accounting for debt securities6:32 - Accounting for held-to-maturity (HTM) securities and the long-term implications of HTM designation12:30 - Tips on accounting for unrealized losses on available-for-sale (AFS) securities17:18 - An overview of accounting for foreign currency bonds19:25 - Complexities in the application of the measurement alternative model for equity securities For more information, read chapters 2, 3, and 8 of our Loans and investments guide. Bret Dooley is a Deputy Chief Accountant in PwC's National office and the financial instruments accounting leader. He has over 25 years of experience in the financial services, banking, and capital markets industries. Bret focuses on emerging financial reporting issues related to financial instruments, developing interpretive guidance, and assisting clients in resolving complex accounting matters.Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC's accounting and reporting weekly podcast and quarterly webcast series. With over 30 years of experience, Heather's accounting and auditing expertise includes financial instruments and rate-regulated accounting.Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

Emerging market debt portfolio manager Ward Brown joins Rob for this podcast to dig into the uniqueness of local emerging markets debt investing, the trajectory of EM economies and business cycles, and potential opportunities going forward.   (00:48) – Understanding Local Currency Debt (02:27) – A Practitioner's Approach to EM Investing (05:04) - Understanding EM Business Cycles (08:09) - A View on the Global Economy and Central Banks (11:29) – How is this EM Cycle Different? (14:19) - The Importance of Country Selection in EM Investing   This material is intended for investment professional use only and not intended for retail investors.­ ­ The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. No securities commission or similar regulatory authority in Canada has reviewed this communication; Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

Do emerging and developed market bonds differ when it comes to evaluating sustainability? In Episode 5 of the All Angles podcast, Vish Hindocha and Mahesh Jayakumar discuss how they assess materiality when deciding whether or not to invest in a country's bonds and share their empirical analysis of the impact of different factors on fixed income returns.   Chapters: (1:32) Sustainability in the context of emerging market debt (5:44) Materiality of factors from a financial outcome perspective (9:05) Prioritizing climate, governance and social factors (13:35) Energy security as a frontier issue for EMD (17:16) Providing better transparency and reporting for clients (18:17) MFS approach EMD strategy under SFDR (23:52) Nuances between emerging and developed markets (29:02) Secret question (31:23) WISDOM – What I should do differently on Monday     This material is intended for investment professional use only and not intended for retail investors.   Neither MFS nor any of its subsidiaries is affiliated with Robert Eccles. The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results.   Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested.   Distributed by:  U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. No securities commission or similar regulatory authority in Canada has reviewed this communication; Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER.  Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800.  This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.   Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

In this special mid-year podcast, Rob is joined by MFS Chief Economist Erik Weisman to discuss all things around the economy, including the rate of inflation, probability of recession, and other trends that may affect the financial markets and assets.   Chapters: (00:41) Where is the Recession? (04:53) A Word on the Central Banks (06:20) Reading the Labor Markets (08:45) Making Sense of Productivity (10:50) Thinking on the Financial Markets (13:10) Two Scenarios for Rates (16:02) An Economist's View on Technological Advancements (Alternatively, An Economist's View on AI) (20:02) The Bottom Line at Mid-Year   This material is intended for investment professional use only and not intended for retail investors.­ ­ The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. No securities commission or similar regulatory authority in Canada has reviewed this communication; Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

his week on World Ocean Radio as part of the multi-part RESCUE series we revisit the concept of ecosystem services accounting and propose that, in order to create a culture of investment for our future, we must apply energy, imagination and innovation to enable transition and success. RESCUE as an acronym offers a plan for specific action and public participation: Renewal, Environment, Society, Collaboration, Understanding, and Engagement.

In this podcast, equity portfolio manager Brad Mak and Rob Almeida, global investment strategist, discuss how the commercial application of artificial intelligence may affect - enhance, be neutral to, or detract from - companies over the next three to five years.   (01:04) - AI's Potential Effects on Business Models (05:37) - Two Parallel Drivers of Secular Growth (07:38) - Finding Companies with a Sound AI Roadmap (10:55) - Impacts on the Real Economy and Portfolios (12:29) - New Tech as a Productivity Enhancer (14:35) - What is Different Now?   This material is intended for investment professional use only and not intended for retail investors.­ ­ The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. No securities commission or similar regulatory authority in Canada has reviewed this communication; Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.  

This week on World Ocean Radio as part of the multi-part RESCUE series we revisit the concept of ecosystem services accounting and propose that, in order to create a culture of investment for our future, we must apply energy, imagination and innovation to enable transition and success. RESCUE as an acronym offers a plan for specific action and public participation: Renewal, Environment, Society, Collaboration, Understanding, and Engagement.About World Ocean Radio World Ocean Radio offers 5-minute weekly insights dive into ocean science, advocacy and education hosted by Peter Neill, lifelong ocean advocate and maritime expert. Episodes offer perspectives on global ocean issues and viable solutions, and celebrate exemplary projects. Available for syndicated use at no cost by college and community radio stations worldwide.World Ocean Radio offers five-minute weekly insights that dive into ocean science, advocacy and education, hosted by Peter Neill, Director of the W2O, author, and lifelong ocean advocate. Episodes offer perspectives on global ocean issues, today's challenges, marine science and policy, and exemplary solutions. Available for RSS feed, podcast, and syndicated use at no cost by community radio stations worldwide.

Do investors need to give up profits so companies can add societal value? Or is there a way to provide both? In Episode 4 of the All Angles podcast, Vish Hindocha and Alex Edmans explore ways to help both businesses and society, issues with comparing corporate sustainability metrics and whether ESG will end or go mainstream.   (1:09) Alex Edmans' background (3:24) Alex's writing process and choice of topics (6:38) Explanation and evolution of Grow the Pie (12:51) Using integrated reporting to spark integrated thinking (16:26) The end of ESG? Taking ESG off the pedestal (25:09) Applying economics and not gut feel to ESG (30:35) The one thing Alex would change in the industry (31:00) Unlocking alpha - the big opportunity for the industry (31:39) Usefulness of SDGs to measure impact and progress (34:19) WISDOM – What I should do differently on Monday (35:52) Secret question (38:33) How to follow Alex's work         This material is intended for investment professional use only and not intended for retail investors.­ ­ The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. No securities commission or similar regulatory authority in Canada has reviewed this communication; Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

We have two guests joining us for this episode of the Rational Reminder podcast. First up, we have Paul Calluzzo, who is the Assistant Professor of Finance and Toller Family Fellow of Finance in the Smith School of Business at Queen's University in Kingston. Paul joins us today to discuss the findings in his paper, ‘Complex Instruments Have Increased Risk and Reduced Performance at Mutual Funds'. He explains the motivation for the paper, the research it expands upon, and the types of complex instrument allowances it investigates. We discuss reverse causality and find out how complex instrument allowance is related to fund performance and risk, respectively, before hearing Paul's investment advice. For the second half of the show, we are joined by the author of Losing the Signal: The Spectacular Rise and Fall of BlackBerry, Sean Silcoff to discuss the BlackBerry revolution and its subsequent decline, and the film adaptation of the book. Tune in for our guests' insights into best practices for investors and business leaders alike.   Key Points From This Episode:   •    Housekeeping: check out our CE courses and reach out for financial advice. (0:02:25) •    An introduction to Paul Calluzzo and our conversation with him about the impact of complex financial instruments on mutual funds. (0:05:20) •    The motivation for the paper, ‘Complex Instruments Have Increased Risk and Reduced Performance at Mutual Funds', the research it expands upon, and the types of complex instrument allowances it investigates. (0:07:50) •    Reverse causality relating to complex instruments and mutual funds, and the mechanisms that could potentially harm investors in funds using complex instruments. (0:12:37) •    How the performance of funds was evaluated in the paper and how the usage of complex instruments evolved throughout the sample. (0:18:12) •    How complex instrument allowance is related to fund performance and risk. (0:23:06) •    The asymmetry of return patterns in up and down markets. (0:26:11) •    Paul's investment advice, in the context of the paper's findings. (0:33:05) •    Why complex products are growing despite their poor performance and how research can reach the market. (0:37:05) •    A quick recap of episode 39 with Rob Carrick. (0:40:48) •    Our brief review of Losing the Signal: The Spectacular Rise and Fall of BlackBerry by Sean Silcoff and Jacquie McNish. (0:41:49) •    Sean Silcoff breaks down the BlackBerry revolution and its subsequent demise. (0:44:53) •    Insight into the film adaptation of the book and what makes it such a compelling story. (1:04:51) •    What business leaders and investors can take away from the BlackBerry story. (1:08:09) •    Our after-show roundup! (1:15:12)     Participate in our Community Discussion about this Episode: https://community.rationalreminder.ca/t/episode-253-complex-financial-instruments-with-prof-paul-calluzzo-plus-sean-silcoff-on-losing-the-signal-discussion-thread/23482   Book From Today's Episode: Losing The Signal: The Spectacular Rise and Fall of BlackBerry Kindle Edition — https://amzn.to/3OaA5Wa   Links From Today's Episode: Rational Reminder on iTunes — https://itunes.apple.com/ca/podcast/the-rational-reminder-podcast/id1426530582. Rational Reminder Website — https://rationalreminder.ca/ Shop Merch — https://shop.rationalreminder.ca/ Join the Community — https://community.rationalreminder.ca/ Follow us on Twitter — https://twitter.com/RationalRemind Follow us on Instagram — @rationalreminder Benjamin on Twitter — https://twitter.com/benjaminwfelix Cameron on Twitter — https://twitter.com/CameronPassmore Paul Calluzzo — https://smith.queensu.ca/faculty_and_research/faculty_list/calluzzo-paul.php Sean Silcoff on LinkedIn — https://www.linkedin.com/in/sean-silcoff-777b0912 Sean Silcoff on Twitter — https://twitter.com/SeanSilcoff 'Complex Instruments Have Increased Risk and Reduced Performance at Mutual Funds' — https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2938146      

How will plastic reduction targets impact companies? And why should investors care about the loss of pollinators? In Episode 3 of the All Angles podcast, Vish Hindocha and Shari Friedman dig into the opportunities and challenges that companies and investors face from climate change, plastic pollution, biodiversity loss and water risks.   (1:13) Shari Friedman's background (5:34) Focus areas for Eurasia Group (7:44) Climate and sustainability focus topics (10:49) Assessment of plastic pollution and solutions (19:17) Building biodiversity loss into corporate and investor agendas (25:39) The challenge of creating meaningful nature-related metrics (28:29) Different solutions for different companies at different times (32:07) Why Shari is optimistic about transformation wildcards (36:30) One thing Shari would change in the financial services industry (39:04) Power of your voice when adapting to change (42:42) Secret question       This material is intended for investment professional use only and not intended for retail investors.­ ­ The views expressed are those of the speaker and are subject to change at any time. These views are for informational purposes only and should not be relied upon as a recommendation to purchase any security, or as an offer of securities or investment advice. No forecast can be guaranteed. Past performance is no guarantee of future results. Please keep in mind that a sustainable investing approach does not guarantee positive results and all investments, including those that integrate ESG considerations into the investment process, carry a certain amount of risk including the possible loss of the principal amount invested. Distributed by: U.S. – MFS Institutional Advisors, Inc., MFS Investment Management and MFS Fund Distributors, Inc.; Latin America – MFS International Ltd.; Canada – MFS Investment Management Canada Limited. No securities commission or similar regulatory authority in Canada has reviewed this communication; Note to UK and Switzerland readers: Issued in the UK and Switzerland by MFS International Limited, a private limited company registered in England and Wales with the company number 03062718, and authorised and regulated in the conduct of investment business by the UK Financial Conduct Authority. MIL UK, an indirect subsidiary of MFS®, has its registered office at One Carter Lane, London, EC4V 5ER. Note to Europe readers: Issued in Europe by MFS Investment Management S.à r.l. – authorized under Luxembourg law as a management company for Funds domiciled in Luxembourg and which both provide products and investment services to institutional investors and is registered office is at S.a r.l. 4 Rue Albert Borschette, Luxembourg L-1246. Tel: 352 2826 12800. This material shall not be circulated or distributed to any person other than to professional investors and should not be relied upon or distributed to persons where such reliance or distribution would be contrary to local regulation; Singapore – MFS International Singapore Pte. Ltd.; Australia/New Zealand - MFS International Australia Pty Ltd holds an Australian financial services licence number 485343. MFS Australia is regulated by the Australian Securities and Investments Commission.; Hong Kong - MFS International Limited, a private limited company licensed and regulated by the Hong Kong Securities and Futures Commission. MIL HK is approved to engage in dealing in securities and asset management regulated activities and may provide certain investment services to "professional investors" as defined in the Securities and Futures Ordinance.; For Professional Investors in China – MFS Financial Management Consulting Co., Ltd. 2801-12, 28th Floor, 100 Century Avenue, Shanghai World Financial Center, Shanghai Pilot Free Trade Zone, 200120, China, a Chinese limited liability company registered to provide financial management consulting services.; Japan - MFS Investment Management K.K., is registered as a Financial Instruments Business Operator, Kanto Local Finance Bureau No.312, a member of the Investment Trust Association, Japan and the Japan Investment Advisers Association. As fees to be borne by investors vary depending upon circumstances such as products, services, investment period and market conditions, the total amount nor the calculation methods cannot be disclosed in advance. All investments involve risks, including market fluctuation and investors may lose the principal amount invested. Investors should obtain and read the prospectus and/or document set forth in Article 37-3 of Financial Instruments and Exchange Act carefully before making the investments.­ Unless otherwise indicated, logos, product and services names are trademarks of MFS and its affiliates and may be registered in certain countries.

In this week's episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss a topic that's been on a lot of CFOs' minds lately – ASC 326, better known as CECL. This time, it's private companies stepping into the batter's box, and our   resident GAAP gurus are here to provide all of the juicy details. So join in, won't you?!For more information on CECL and related topics:Preparing for the Current Expected Credit Loss (CECL) ModelASU 2022-02: Financial Instruments, Credit LossesASC 326, Financial Instruments—Credit LossesConnect with Embark on: LinkedIn Instagram Twitter Facebook YouTube Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify.

Join us for the latest episode of AM Now, where hosts Adam Olsen and Nicole Harger discuss: Hot off the presses – ASU 2023-01, Common Control Lease Arrangements Update on the FASB's fast-moving crypto asset project and proposed disclosures The IASB exposure draft on accounting for financial instruments under IFRS 7 The SEC's proposed modernization of forms, filings, and materials submissions Texas's bill that would allow CPA candidates to sit for the exam with 120 only hours Hungry for more knowledge? Then check out these related resources:ASU 2023-1, Common Control ArrangementsCrypto Accounting: Decrypting Digital Assets for CFOs and CAOsIFRS 7 Financial Instruments: DisclosuresTexas Close to Allowing CPA Candidates to Test with 120 CreditsConnect with Embark on:  LinkedIn Instagram Twitter Facebook YouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

When it comes to wealth-building, financial instruments are one of my favorite topics. In Part Nine, we discussed some of the most common offerings like stocks, bonds, 401(k), IRAs, and 539 plans. We outlined how they work, their benefits, and ways they may help you reach your financial goals.   In today's lesson, we continue on that journey with the help of Goldman Sachs Private Wealth Advisor Molly English, who also happens to be my personal financial planner. She is phenomenal and has helped me learn, understand, and take advantage of advanced strategies I had never heard of before. She covers the basics of what a financial advisor provides, what questions you should be asking, and advanced strategies when you are ready to take your wealth-building to the next level.   You should not use our advice to make financial decisions and we highly recommend you seek professional advice from someone who is familiar with your finances and authorized to provide investment advice. ---------- Share your thoughts and takeaways in our Facebook group at www.facebook.com/groups/winmakegive   Download all the Wealth Series workbooks at www.winmakegive.com/wealth   Part of the Win Make Give Podcast Network

You may worry that you haven't saved enough for retirement or are upset that you've spent your money unwisely. Take a breath, and recognize how far you've come. The fact that you have done all the steps up to this point is HUGE and essential in understanding how to build wealth.   Previously, we covered the benefits of diversifying your investment strategy using the Buckets of Wealth Model. One of those buckets is financial instruments, which consists of stocks, index funds, bonds, 401(k), IRAs, HSAs, and 529 Plans. This lesson gives you an overview of these options and the benefits you may receive from including them in your wealth plan.   As you continue your wealth-building journey, I encourage you to read The Psychology of Money by Morgan Housel. And, if understanding more about compounding interest in retirement accounts and index funds excites you, I highly recommend The Simple Path to Wealth by JL Collins. ---------- Download the free Wealth Series 2.0 workbook at www.winmakegive.com/wealth   Share your takeaways in our Facebook group at www.facebook.com/groups/welath   Part of the Win Make Give Podcast Network