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In a note to investors dated September 7, First New Zealand Capital's head of institutional research, Arie Dekker, identifies the lack of transparency about Fonterra's 18.8 percent shareholding in Beingmate as a confidence as well as a performance issue for investors. "We view the investment as a material one from both a financial and confidence perspective. We think the time is right for FSF to provide a more fulsome disclosure on what has happened with Beingmate and the reasons why it remains confident in the long term future." A Fonterra spokesman confirmed that there would be an update on Beingmate in the cooperative's September 25 earnings announcements. FNZC values the Fonterra stake in Beingmate at approximately $420 million, down around 45 per cent on its March 15 purchase price of around $756m, reflecting a range of problems at Beingmate, which included the firm declaring a $78m loss for the most recent half-year, having previously given guidance for a $10m profit for the period. Beingmate shares, which are listed on the Shenzhen stock exchange, fell 10 per cent earlier this month after the result and immediately following their release from a trading halt triggered by the company negotiating to sell two assets to its controlling shareholder for around $40m. In particular, FNZC wants details on Chinese market distribution of Anmum products, which Fonterra passed over entirely to Beingmate. "Forecast annual sales growth was expected to exceed $100m per annum by 2018," wrote Dekker. "FSF has not reported directly on progress with Anmum in China but we understand sales growth has been positive off a low base and more specific visibility on what has been achieved for Anmum in China has not been provided to date." Dekker's latest critique follows a wider analysis in July of Fonterra's global strategy, in which he questioned whether capital currently applied to gaining access to 'milk pools' in other countries, including China and Australia, was delivering returns superior to investing in higher value dairy products from its New Zealand production base. "Beingmate has been struggling financially over the last few years and it is not inconceivable that this has had a negative impact on distribution of Anmum against expectations on the volumes" being produced at the jointly owned Darnum milk processing plant in Victoria, Australia. "In short, Beingmate has lost sales, missed FSF targets and likely lost reasonable market share in the last three years and FSF has been largely silent on it with investors," FNZC says." "We do view Beingmate as a reasonably material investment for FSF (including for sentiment) and there are reasonable questions on its value in FSF's books and how the market should look at the investment. FNZC is maintaining a neutral rating on FSF units and a target price of $6.09. The units closed at $6.14 yesterday and have risen 9.6 per cent over the last year.

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Proven Fitness Tips That Are Successful And Really Work!

It is very important to get into shape to improve your health. It's such a broad topic that there's a lot to learn about it, and sometimes, it's tough to know where to start. This article has some awesome information to help you reach your goals.

For beginners, a few sessions with a trainer could be just the thing to get you started. Your trainer can look at your goals and needs, and design a training program that's right for you. The first time you go to the gym might be intimidating, but it can be less so if you learn the ropes from a professional. Having a trainer will help you get started on a plan that work for you and to which you can commit.

A lot of people like to go to the gym and lift weights to get fit. Though to really see results, all you need are some simple push ups, pull ups, handstand push ups, bridges, leg raises, and squats.

One tip for keeping with your fitness regimen is to join a fitness club and pay upfront for multiple months. If you don't use the membership, you are likely to feel guilty about wasting money. That may be enough to encourage you to attend more often. However, you should really only do this if going to the gym is something that is difficult for you.

Keep a journal of what you do each day. This includes items like food, drinks, exercise, and everything else. You should even jot down the weather you had that day. This can help you reflect on the lows and highs of that particular day. If you miss a workout, list the reason why that happened.

In order to apply basic body building techniques, one thing you do is lift heavier weights for fewer reps. Focus on one muscle group at a time: start with your chest for instance. Start with weights that are lighter than usual to warmup your muscles. Do about 20 reps to warm up: use lighter weights if you cannot do 20 reps. The second set should be done with a weight with which you can complete only 6-8 repetitions. Add on another five pounds, then complete a third repetition.

Treadmills, whether at home or in the gym, are convenient, but a run outside is a better exercise. Although treadmills are especially convenient during the winter months, running outside on pavement is best.

As a way to strengthen the muscles in your forearms, try an excellent tip from people who play racquet sports. Put a large portion of news print on a table or flat surface. Use the hand you write with to crumple the paper with as much force as you can muster for 30 seconds. Repeat this exercise two times, then switch hands and repeat with your passive hand. Finally, repeat the exercise two more times using your dominant hand.

In conclusion, using this advice with give you the push you need to get fit. You could even use these tips to get more fit than you thought possible. Since being healthy takes time, it is important use patience when using this advice.

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A full breakdown of provincial marijuana plans is available here. Under the new federal legislation, people of legal age will be allowed to publicly possess up to 30 grams of dried cannabis, or its equivalent in non-dried form. New mothers and fathers planning to begin their parental leave on or after Dec. 3 will be able to spread 12 months’ worth of federal employment insurance over 18 months and stay home with their child longer. New family caregiver benefits also kicks in on Dec. 3, including a 15-week leave to care for a critically ill or injured adult, and a 35-week leave to care for a critically ill or injured child. The federal government wants all provinces and territories to impose a $10 per tonne carbon tax by 2018. If a province or territory doesn't implement a carbon price on its own, Prime Minister Justin Trudeau said Ottawa will implement a price in that jurisdiction . Ottawa has been clashing with some provinces on this issue. Depending on where you live, a carbon price plan could result in higher gasoline prices and heating bills. You may also see your grocery bill rise, since food is often transported by diesel-burning vehicles.  If you are a small business owner, and especially if you run a family business, you have likely already heard about the federal government’s controversial tax reform plan. As of Jan. 1, Ottawa is tightening rules that allow small-business owners to lower their tax burden by sharing some of their earnings with family members -- known as income sprinkling.

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Success Comes From Learning: Read All About Vitamins

People try to be healthy, but few understand how important supplements can be to their goals. An education in vitamins and minerals is a must. Read on to find out how vitamins and minerals can improve your life.

Your body must synthesize vitamins and minerals. Knowing which ones work best together will yield the best results. For instance, calcium makes iron absorption difficult. Therefore, when taking your iron pill, wait at least a half an hour to take an antacid or calcium supplement and don't have any dairy products within this time frame.

To make sure that you get the right vitamins and minerals in the right amounts, eat a healthy diet. Try to get 5-7 servings of fruits and veggies every day, as well as some protein. If you find this impossible, it is wise to turn to supplemental vitamins and minerals.

Do you want strong bones? One of the best ways for you to have good bone health is to make sure you have enough calcium in your diet. You need Vitamin D to help your body absorb calcium. There are a lot of ways to get a lot of vitamin D like food, sunlight, or supplements. These will help your body absorb calcium.

Any supplement that has fat needs to be taken when you eat, so plan to take it around the time you eat. Some examples of supplements that must be taken with a meal include vitamins E, K and A. They also work better when the food you're eating with them also contains fat.

Iron is a key component for building red blood cells. Your body receives oxygen through red blood cells. Women typically need a higher iron intake than men do. You may have an iron deficiency if you have been experiencing breathing issues or exhaustion.

You can find vitamin B2, also known as riboflavin, in bananas, dairy, asparagus and popcorn. Too little riboflavin, also called vitamin B2, can cause cracked lips, scaly skin, and reduced hemoglobin and red blood cells. The conditions that riboflavin can improve include cataracts, anemia, carpal tunnel and cancer.

Supplementing vitamins and minerals is more important now than ever. Much of the food you see in the grocery store is overly processed and lack most of the nutrients they originally had. Taking a good daily vitamin and mineral supplement can help you stay in good health.

There is no point in using prenatal vitamins if past menopause. Some women take these because it helps their nails and hair look great. That is not usually a problem, but the pills have a lot of iron. Women in menopause do not need that much iron.

If your child takes gummy multivitamins, you might try them also. One gummy vitamin will not do the trick. Determine the right nutrition for you and multiply accordingly. Don't err on the side of excess as this can be detrimental.

Canned produce, though better than fried foods, still does not contain as many nutrients as fresh fruits and veggies. Eat well and take a high quality, all natural vitamin/mineral supplement.

Talk to your primary care physician to have your blood tested for vitamin deficiencies. It is the first step in determining which supplements you might need more urgently.

People often neglect their diets by eating fast food, and not providing their bodies with the right amount of vitamins and nutrients. Get yourself some vitamins so that you can help your body work on the process of converting fat into energy.

Now that you're done with this article, you know what it takes to stay healthy. You just have one life, which is why you should make it last as long as possible by giving your body the supplements it needs. Keep these tips on hand as you start your journey to becoming healthier.

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