Adjusting Shareholder Equity: Accounting rules are under the control of business, not the users of Financial Statements.
Not exact matches
Core return on
equity is the ratio of annualized core income less preferred dividends to
adjusted average
shareholders»
equity for the periods presented.
Adjusted shareholders»
equity is
shareholders»
equity excluding net unrealized investment gains (losses), net of tax, included in
shareholders»
equity, net realized investment gains (losses), net of tax, for the period presented, the effect of a change in tax laws and tax rates at enactment (excluding the portion related to net unrealized investment gains (losses)-RRB-, preferred stock and discontinued operations.
Adjusted book value per share is total common
shareholders»
equity excluding net unrealized investment gains and losses, net of tax, included in
shareholders»
equity, divided by the number of common shares outstanding.
Adjusted average shareholders» equity is (a) the sum of adjusted shareholders» equity at the beginning and end of each of the quarters for the period presented divided by (b) the number of quarters in the period presented ti
Adjusted average
shareholders»
equity is (a) the sum of
adjusted shareholders» equity at the beginning and end of each of the quarters for the period presented divided by (b) the number of quarters in the period presented ti
adjusted shareholders»
equity at the beginning and end of each of the quarters for the period presented divided by (b) the number of quarters in the period presented times two.
Average annual core return on
equity over a period is the ratio of: a) the sum of core income less preferred dividends for the periods presented to b) the sum of: 1) the sum of the
adjusted average
shareholders»
equity for all full years in the period presented, and 2) for partial years in the period presented, the number of quarters in that partial year divided by four, multiplied by the
adjusted average
shareholders»
equity of the partial year.
2017 was generally kind to U.S.
shareholders of domestic and international
equities, but long - term U.S. Treasury Inflation - Protected Securities (TIPS) rates drifted downward, increasing the present value of future inflation -
adjusted cash flows discounted to the TIPS curve.
After
adjusting for intangibles, the company would be left with no assets and probably no
shareholder equity base.
You must
adjust the reported
Shareholder Equity for any corrections at each Balance Sheet date.