Ayrshire Winter Golf Association scores this week

WESTERN GAILES GOLF CLUB          Nov 2, 2016   
        PAR 71           
                   
    PROFESSIONALS/TRAINEES    CLUB    PRO/TRN    SCORE   
PAUL    O'HARA    N.Lanarkshire Leisure    TRN    66   
STEPHEN    GRAY    Lanark G C    PRO    70   
JASON    MCCREADIE    Largs G C    PRO    70   
PAUL    MCKECHNIE    Braid Hills Golf    PRO    70   
CRAIG    RONALD    Carluke G C    PRO    71   
CHRIS    KELLY    Taymouth Castle Estate    PRO    72   
STEVEN    O'HARA    N.Lanarhshire Leisure    TRN    72   
MIKE    PATTERSON    Kilmacolm G. C.    PRO    72   
MARTIN    POTTINGER    American Golf Gailes    74       
DAVID    KNAPP    American Golf Giffnock    75       
MARK    O'DONNELL    linlithgow G C    75       
NICK    WALTON    Glasgow G C    75       
DEREK    WATTERS    Gourock G C    75       
IAIN    NICHOLSON    Kilmacolm G. C.    77       
ANTHONY    O'DONNELL    Largs G C    77       
STEPHEN    DUNCAN    Cathcart Castle G C    78       
DAVID    FLEMING    Prestwick G C    78       
David-Ross  NICOL    Dundonald links G C    78       
CIAR    PORCIANI    Trump Turnberry    78       
CALLUM    BEVERIDGE    Gailes Golf and Leisure    79       
JORDAN    FRASER    Prestwick G C    79       
LINZI    ALLAN    West Kilbride G C    83       
JORDEN    FERRIE    Hilton Park G C    86     
No Returns  
ALASTAIR    FORROW    Whitecraigs G C           
STUART    HOULDEN    East Kilbride G C        
STEVEN    MAXWELL    Eastwood G C        
FRASER    THOMSON    Trump Turnberry           
                   
                   
        IAN McLEOD TROPHY           
    AMATEURS    CLUB    GROSS    HCAP    NETT
GERRY    SMITH    Royal Troon G C     74    4    70
JOHN    LEITCH    Haggs Castle G C.    76    5    71
BILL    MCMAHON    Irvine G C    83    12    71
PETER    THOMSON    Kilmarnock (Barassie) G C    81    10    71
THOMAS    THOMSON    Haggs Castle G C.    78    7    71
SCOTT    CHISHOLM    Balmore G C    77    5    72
LIAM    TIMOTHY    Irvine G C    76    4    72
JOE    DEVLIN    West Kilbride G C    76    3    73
COLIN    PEDDIE    Kirkintilloch G C    75    2    73
TOM    ROGERS    Caldwell G C    86    13    73
STUART    ROSS    Glasgow G C    77    4    73
DAVID    WORDSWORTH    Irvine G. C.     82    9    73
DOUGLAS    ZUILL    Western Gailes G C    76    3    73
PETER    MILLER    Dundonald Links    79    5    74
ALLAN    PATERSON    Glasgow G C    83    9    74
JOHN    RUSHBURY    Royal Troon G C    77    3    74
                   
    FULL RESULTS @ ayrshirewintergolfassociation.webs.com               

It seems that Donald Trump is not as rich 

as he would have us believe

 FROM THE NEW YORK TIMES
On the financial disclosure forms that Donald J. Trump has pointed to as proof of his tremendous success, no venture looks more gold-plated than his golf resort in Doral, Florida, where he reported revenues of $50 million in 2014. 
That figure accounted for the biggest share of what he described as his income for the year.
But this summer, a considerably different picture emerged in an austere government hearing room in Miami, where Mr. Trump’s company was challenging the resort’s property tax bill.
Mr. Trump’s lawyer handed the magistrate an income and expense statement showing that the gross revenue had indeed been $50 million.
 But after paying operating costs, the resort had actually lost $2.4 million.
Mr. Trump has repeatedly held out his financial disclosures as a justification for breaking with tradition and refusing to release his personal tax returns. “You don’t learn that much from tax returns,” he said in September during his first debate with Hillary Clinton. “You learn a lot from financial disclosure. And you should go down and take a look at that.”
But an examination of his tax appeals on several properties, and other documents obtained by The New York Times through Freedom of Information requests, shows that what Mr. Trump has reported on those forms is nowhere near a complete picture of his financial state.
The records demonstrate that large portions of those numbers represent cash coming into his businesses before covering costs like mortgage payments, payroll and maintenance. 
After expenses, some of his businesses make a small fraction of what he reported on his disclosure forms, or actually lose money.
In fact, it is virtually impossible to determine from the forms just how much he is earning in any year.
Mr. Trump appears to have used a provision in federal ethics laws that allows business owners to list gross revenue, as opposed to net income after expenses, on their disclosure forms. But he does not seem to have completely acknowledged that choice. Rather, he has suggested that the figures on the form represent money in his pocket.
In news releases, the Trump campaign said that “Mr. Trump’s income” listed in a disclosure form filed last year was $362 million, and was more than $557 million in a form filed this year. During the debate with Mrs. Clinton in September, he mentioned an even larger figure.
“It shows income … in fact, the income — I just looked today — the income is filed at $694 million for this past year, $694 million,” Mr. Trump said. “If you would have told me I was going to make that 15 or 20 years ago, I would have been very surprised.”
A spokeswoman for Mr. Trump, Hope Hicks, declined to answer questions about how Mr. Trump had reported his income, saying only that his disclosure form “speaks for itself.”
Another seeming cash cow, at least as far as the forms portray it, is 40 Wall Street, an Art Deco office building in Lower Manhattan that Mr. Trump has spoken of as perhaps the greatest bargain he ever struck.
“I make approximately $20 million a year in rentals from 40 Wall Street and the building is now worth $500 million,” Mr. Trump wrote in “Trump Never Give Up,” published in 2008. “So, aside from owning the most beautiful building in Lower Manhattan, I have the added attraction of making a profit.”
On his financial disclosure forms, Mr. Trump listed the income he derived from rents in the building in the highest category on the form — more than $5 million. (The form requires listing monetary ranges for most types of income, and precise dollar figures where the gross revenue of a business is provided.)
But the income and expense statement that he filed with the New York City Tax Commission to appeal his property taxes shows that after mortgage payments and other costs, the building produced a cash flow of about $104,000 in 2014.
 Over the previous three years, it had generated a negative cash flow of $5.5 million, as the fallout of the 2008 financial crisis took a toll on downtown office buildings.
Last year, the building rebounded and turned a significant profit: Occupancy rose to 95 percent, according to securities filings. The building’s cash flow after expenses was just under $3 million, still well below the more than $5 million that Mr. Trump reported on his disclosure forms. The building also paid the Trump Organization $966,000 last year in management fees.
Joel Rosenfeld, a real estate accountant and New York University professor who reviewed some of the filings at The Times’s request, said Mr. Trump’s narrow margins at 40 Wall Street before last year raised questions about the building’s long-term prospects. “He may have turned the corner,” Mr. Rosenfeld said.
The recent negative cash flow at two of Mr. Trump’s premier properties raises possible motivations he may have for not releasing his tax returns: They could show that his success is not as he has claimed, or that he pays little or nothing in federal taxes. That could be a continuation of a long trend. 
An article last month in The Times revealed that Mr. Trump’s 1995 tax records showed a $916 million loss that could have allowed Mr. Trump to legally avoid paying federal income taxes for up to 18 years.
While the property tax appeals are a useful reality check on individual properties, they provide an imperfect window to Mr. Trump’s overall income and wealth.
The income and expense statements in such appeals are not available on every Trump property for every year. Also, the performance of a few properties cannot reflect the entirety of Mr. Trump’s endeavours, which have included the successful “Apprentice” reality television series as well as naming rights and management fees he earns from buildings in New York and elsewhere. And the nine-figure numbers Mr. Trump presents as his income do not include streams like royalties, investments and capital gains.
But the appeals do show a level of detail absent in other documents that have become public.

Drysdale (67) leads Scots in Turkey

 FROM EUROPEAN TOUR COMMUNICATIONS

George Coetzee claimed the first-round lead at the Turkish Airlines Open, courtesy of a seven-under-par 64 at Regnum Carya Golf and Spa Resort, where Danny Willett’s chase to regain the top spot in the Race to Dubai began with a solid two-under-par 69.

South African Coetzee has been struggling with his form of late but earned his place in the opening tournament of the Final Series courtesy of a strong start to the 2016 season, and he capitalised in impressive fashion.

The 30 year old, a three time winner on the European Tour, carded eight birdies and a solitary bogey to finish the day one shot clear of Denmark’s Thorbjørn Olesen, who birdied the 18^th en route to an opening 65.

Spaniard Jorge Campillo, Li Haotong of China, Italian Matteo Manassero and Bernd Wiesberger of Austria all shared third place on five under par while Masters Champion Willett was a further three shots back as he attempts to usurp Henrik Stenson at the summit of the Race to Dubai Rankings.

Player quotes

George Coetzee

“I'm happy. I've been feeling like I've been playing well the last couple of weeks. The game is finally starting to come together and it's nice to see the scores starting to show.

“It's just all the stuff that I've been working on this year. It's been a long, hard process. I've not been playing really well. I just had to be patient and luckily now is as good a time as any for it to start clicking.

“You hope it will come. No one really knows in this game. I did sacrifice a bit this year, obviously not playing great and working on stuff, and not going back to the bad habits. But I'm happy I did it. It feels really comfortable out there, so I feel it will pay off.”

Thorbjørn Olesen

“I felt like in the last few weeks, my game's been really good. I felt like I played really nicely in Portugal and couldn't really get it going, but felt like I was playing really well.

“Yesterday in the Pro-Am I was playing really, really well also, so I felt like something good was going to come soon. It’s just hard work, that's always what it is in golf, really.

“I have actually played here before on the Challenge Tour. I think it was probably six or seven years ago. I didn't know that until I played yesterday in the Pro-Am and I enjoy it. I always love coming to Turkey. It has great golf courses, a great hotel and the service is fantastic. It's always very enjoyable to be here.”

Bernd Wiesberger

“Obviously I'm happy with the score, to be up there with the leaders. That's good. I had a really nice finish with a couple of tap-ins for birdie and a nice finish on the last. It was a bit of mixed feelings out there really, a couple of holes I got a bit grumpy and maybe left some shots out there.

“I guess it's been a long year for all of us. But still, there's a lot to play for. I need to come out tomorrow again and motivate myself like I did today the last couple of holes, which are really good holes to turn it around.”
Matteo Manassero
“I played really well. I started not so well on the greens, but then I got myself together and I made some really good putts. I finished great, holing a bunker shot on ten, which was a great bonus. But overall it was a solid round and I'm obviously very happy to start that way.
“I didn't play the last well at all. I hit a driver right and I had a gap, hit it to the back of the green with a four-iron and made the bunker shot. So it was not really the normal way of making birdie but that's one way of doing it.”

Jorge Campillo

“It was 167 yards to the pin for the hole in one. It was an eight-iron, the wind was helping. So a little easy eight-iron and the ball was just two meters right of the hole.

“I saw it landed kind of soft and I told my caddie, it was probably close to going in. Some people clapped but there were not many people out there, so I didn't know the ball went in. We got to the green and just two balls on the green, so I figured it was in the hole.

“I've been playing good all season. I've been solid. But obviously nice to start the tournament like this. We still have 54 holes to go, so we'll see.”

Danny Willett

par 71

“I hit some great iron shots. I thought my iron play and wedges was really spot on. I’m still struggling to get the consistency and the flight off the tee.

“There were a few good ones, just a couple that cost me a few silly shots. It's a lot better than it has been. I gave myself some chances again. It was a lot more positive.”
 

Round one scores: 
par 71
64 G Coetzee (RSA)
65 T Olesen (Den)
66 B Wiesberger  (Aut); J Campillo (Esp); L Haotong (Chn); M Manassero (Ita)
67 L Bjerregaard  (Den); J Wang (SKor); D Horsey (Eng); P Larrazábal (Esp); D Drysdale (Sco); T Jaidee (Tha); D Lipsky (USA); F Aguilar (Chi)
68 J Quesne  (Fra); J Walters (RSA); S Hend (Aus); B An (Kor); J Carlsson (Swe); M Warren (Sco)

69 D Willett  (Eng); G Havret  (Fra); R Jacquelin (Fra); P Lawrie (Sco); S Kjeldsen (Den); R Rock (Eng); N Bertasio (Ita); L Slattery (Eng); R Wattel  (Fra)
70 M Korhonen (Fin); A Cañizares  (Esp); W Ashun (Chn); R Karlsson (Swe); R Bland (Eng); L Westwood (Eng); R Gouveia (Por); J Lagergren (Swe); N Colsaerts  (Bel); F Zanotti (Par); M Lorenzo-Vera  (Fra); D Fichardt (RSA); N Elvira  (Esp); B Hebert  (Fra); M Carlsson  (Swe); J Morrison  (Eng); A Otaegui  (Esp)

71 R Sterne  (RSA); C Paisley  (Eng); R Ramsay  (Sco); D Brooks (Eng); R Paratore (Ita); T Aiken (RSA); T Fleetwood  (Eng); C Shinkwin (Eng); L Jensen (Den); A Sullivan (Eng); A Johnston (Eng);

72 K Aphibarnrat (Tha); A Lahiri (Ind); M Southgate  (Eng); A Levy (Fra); V Dubuisson  (Fra); G Bourdy (Fra); P Harrington (Irl); T Hatton (Eng); P Edberg (Swe); H Porteous (RSA)

73 O Fisher  (Eng); B Stone (RSA); M Kieffer (Ger)

74 M Ilonen  (Fin); S Chawrasia (Ind); A Altuntas (Tur) (am)

75 N Holman  (Aus); L Acikalin (am) (Tur) (am)

76 J Van Zyl (RSA)

80 M Siem  (Ger)

81 M Guner (Tur) (am)