The objective of the Gold Trust is for the value to reflect, at any given time, the price of gold owned by the Gold Trust at that time, less the expenses and liabilities of the Gold Trust.

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The price is based on the market value of the underlying securities and includes cash and other assets and liabilities held by the trust.

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To make it work better, he thinks the Scottish trust will have to stop seeing properties as liabilities rather than opportunities.

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They do so in ways that expose their employers on Wall Street to such liabilities as racketeering, anti-trust violations and securities and consumer fraud.

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In June, word leaked that the Japanese government was so nervous about the LTCB's financial liabilities that it was planning to merge the bank with Sumitomo Trust and Banking.

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Moreover, accounting experts whose opinions I know and trust have suggested that the next wave of accounting inquiries may involve fair value accounting for assets and liabilities.

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