Comments on: Independent 6894/Dac

By: Uncle Yap

Uncle Yap — Thu, 20 Nov 2008 06:55:35 +0000

Ahem! Uncle Yap is about to reveal a dark secret (please do not tell John Cleese) … yes, he is a Chartered Accountant and “capital reserve” is an accounting/financial term meaning

Resource created by the accumulated capital surplus (not revenue surplus) of a firm, such as by an upward revaluation of its assets to reflect their current market value after appreciation. Allocating such sums to capital reserve means they are permanently invested and will not be paid as dividends.

In short, it is a store of the corporate wealth

By: mhl

mhl — Wed, 19 Nov 2008 19:01:06 +0000

Excellent puzzle – I really enjoyed this.

Does this sense of “eyewash” have any relation to “hogwash”? I hadn’t heard that meaning before.

By: Al Streatfield

Al Streatfield — Wed, 19 Nov 2008 16:49:41 +0000

Great puzzle. Only vague quibbles are with two clues mentioned already: DINKY- never heard of the acronym.

In PORTRAIT GALLERY, “has” fits rather awkwardly with the syntax. Clue is: “Exhibition centre left largely untidy- artist has it fixed”.

I think it would be better as: “Exhibition centre left largely untidy- artist having it fixed”.

By: Geoff Moss

Geoff Moss — Wed, 19 Nov 2008 13:50:11 +0000

Testy
One of the definitions for ‘fix’ in Chambers is ‘to drive in’ so ‘fixed’ becomes ‘driven in’ or ‘inserted’.

By: Testy

Testy — Wed, 19 Nov 2008 13:21:58 +0000

14A I read as “Here a lecturer works and [here] plays” as in, “here you would find plays”.

11A I still can’t quite see how the insertion is indicated. Is it “fixed”? If so then in what sense does “fix” mean to insert.

8D I initially read this as “Dainty”=definition, “woman, say,”=DI, “with no children”=NKY (short for “No Kids Yet”) but I thought it a bit weak as I thought NKY only existed as “No Kids Yet” as part of the DINKY acronym. I now realise it’s supposed to be a double def though.