Sentences with phrase «assets at fair value»

Thus the gap between assets at fair value and liabilities at book value have significance.

The property and equipment balance of $ 7,358 includes a decrease of $ 1,307 from historical carrying amounts necessary to present these assets at fair value.

Not exact matches

Segment operating earnings for our Specialty Retail Stores and Online segments do not reflect either the impact of adjustments to revalue our assets and liabilities to estimated fair value at the Acquisition date or impairment charges related to declines in fair value

It requires us to recognize separately from goodwill the assets acquired and the liabilities assumed at their acquisition date fair values.

The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b) the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student of the institution; and c) more than 50 percent of the students are located in the United States.

The acquisition - date fair value of the consideration transferred for the AlpInvest and ESG acquisitions, and the estimated fair values of the assets acquired, liabilities assumed, and non-controlling interests at the acquisition date for the acquisitions, are as follows:

It requires the Company to recognize separately from goodwill the assets acquired and the liabilities assumed at their acquisition date fair values.

The following table summarizes the allocation of the consideration paid of approximately $ 4.8 million to the fair values of the assets acquired and liabilities assumed at the acquisition date (in thousands):

The pro forma financial information was prepared using the acquisition method of accounting, which requires, among other things, that assets acquired and liabilities assumed in a business combination be recognized at their fair values as of the completion of the acquisition.

The Company utilized estimated fair values at the closing date of the 2015 Merger for the preliminary allocation of consideration to the net tangible and intangible assets acquired and liabilities assumed.

The Company will account for the transaction by using its historical information and accounting policies and adding the assets and liabilities of Streetcar as of the acquisition date at their respective fair values.

The Company accounts for fuel derivative financial instruments at fair value and recognizes such instruments in the accompanying consolidated balance sheets in other current assets under prepaid expenses and other assets if the total net unsettled fair value balance is in a gain position, or other current liabilities if in a net loss position.

Our accounting for acquisitions involves significant judgments and estimates, including the fair value of certain forms of consideration such as our common stock, preferred stock or warrants, the fair value of acquired intangible assets, which involve projections of future revenues, cash flows and terminal value which are then discounted at an estimated discount rate, the fair value of other acquired assets and assumed liabilities, including potential contingencies, and the useful lives of the assets.

Investments — Investments are entirely comprised of various cryptocurrencies and are reported at fair value as determined by digital asset market exchanges with realized gains and losses calculated on a trade data basis as the difference between the fair value and cost of cryptocurrencies transferred.

The index tracked by CEFL specifically targets those funds trading at a discount, with the idea that a cheaper market price boosts yield relative to the yield on the fair value of assets.

The «charitable remainder» portion of the trust — that which ultimately will benefit the School Nutrition Association and its members through the School Nutrition Foundation — must be at least 10 % of the initial fair market value of the assets irrevocably transferred to the trust.

It should be presumed that such a transfer of risks and rewards occurs if at the inception of the lease the present value of the minimum lease payments including any initial payment, amounts to substantially all (normally 90 per cent or more) of the fair value of the leased asset.

Situations that would normally lead to a lease being classified as a finance lease include the following: the lease transfers ownership of the asset to the lessee by the end of the lease term; the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than fair value at the date the option becomes exercisable and that, at the inception of the lease, it is reasonably certain that the option will be exercised; the lease term is for the major part of the economic life of the asset, even if title is not transferred; at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset, and; the lease assets are of a specialised nature such that only the lessee can use them without major modifications being made.

If one family member transfers capital assets like stocks to another family member, except for an inter-spousal transfer, the transaction is deemed to take place at fair market value.

This is because when you transfer an asset to a third party — or any part thereof — even if money hasn't changed hands, you are generally deemed to have sold it at fair market value.

In the case of a private company, assets are transferred at current fair market value for shares of equal value in the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in value.

To what degree can an asset be turned into cash at anything near its fair value under stressed conditions?

I'll go into more detail later, but the fundamental concept is that value investors seek to buy assets (stocks or otherwise) at a price less than their perception of fair value.

In years when the estate tax applies, the basis of assets held by the decedent is adjusted to the fair market value of the assets on the date of death, so that heirs can sell assets at that value without reporting a capital gain.

However, a gift of assets to a non-spousal trust that names other persons as beneficiaries usually results in a disposition of those assets at fair market value for income tax purposes.

⁵ In other words, while the efficient market hypothesis predicts that public securities will always trade at their fair market value, private market assets such as commercial buildings may trade for well below their true market values, hence providing an opportunity for investors to generate above - market returns.

ASC 820 «Fair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&raFair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rValue Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rafair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rvalue as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rafair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rvalue that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.»

But SFAS 159 allows companies to elect which assets and liabilities (with some restrictions, and subject to SFAS 115) they can value at amortized cost or at fair market value, together with disclosure on how the assets / liabilities are valued.

Your transaction is considered a transfer to a registered account and the assets will be deemed to have been disposed of (sold) at their fair market value.

Many Canadians who owned taxable capital assets like cottages at that time filed an election to claim a deemed capital gain based on the then fair market value of their cottage, which would generally become your new adjusted cost base for capital gains tax purposes.

Based on its net cash / investments per share, plus a fund management valuation of 6.3 % * $ 46.4 bio of Assets under Management (AUM), I pegged FIG at a Fair Value of $ 7.80 per share.

Sales or gifts of assets to family members generally take place at fair market value, so using an artificially low value is not a viable way to reduce or eliminate a capital gain.

Assets included in the computation of net worth shall be valued at not more than fair market value.

Net worth is focused on the value of assets at that moment in time and as we know fair values a can change frequently.

Famous value investor Ben Graham actually created Net Current Asset Value as a way of understanding intrinsic value and whether or not a company was trading at a fair pvalue investor Ben Graham actually created Net Current Asset Value as a way of understanding intrinsic value and whether or not a company was trading at a fair pValue as a way of understanding intrinsic value and whether or not a company was trading at a fair pvalue and whether or not a company was trading at a fair price.

Foreign currency amounts are translated into U.S. dollars on the following basis: (i) fair value of investment securities, assets and liabilities at the current rate of exchange; and (ii) purchases and sales of investment securities, income and expenses at the relevant rates of exchange prevailing on the respective dates of such transactions.

As of May 31, 2011, the value of warrants with equity risk exposure is $ 4,618,387 for the Allocation Fund and included with Investments, at Fair Value on the Statement of Assets and Liabilivalue of warrants with equity risk exposure is $ 4,618,387 for the Allocation Fund and included with Investments, at Fair Value on the Statement of Assets and LiabiliValue on the Statement of Assets and Liabilities.

In 2006, asset / liability products» pre-tax income, excluding realized gains and losses from investment securities and gains and losses on financial instruments at fair value and foreign exchange, totaled $ 68.5 million, up 21 % over 2005.

Open - end mutual funds: Investments in open - end mutual funds including money market funds are valued at their closing net asset value each business day and are categorized in level 1 of the fair value hierarchy.

If the property contributed as a conservation easement is not a capital asset and gives rise to ordinary income, the taxpayer can take a deduction equal to the fair market value (FMV) of the property less any gain that would not have been long - term capital gain if the property had been sold at the time of the conservation easement contribution.

Asset / liability products» pre-tax income, excluding realized gains and losses from investment securities and gains and losses on financial instruments at fair value and foreign exchange, totaled $ 84.1 million in 2007, up 23 % over 2006.

As of May 31, 2011, equity investments of The St. Joe Co. valued at $ 487,673,503 (3.1 % of net assets) in the Fairholme Fund are fair valued by Management due to a trading restriction.

As of May 31, 2011, the value of warrants with equity risk exposure is $ 5,239,569 for the Income Fund and included with Investments, at Fair Value on the Statement of Assets and Liabilivalue of warrants with equity risk exposure is $ 5,239,569 for the Income Fund and included with Investments, at Fair Value on the Statement of Assets and LiabiliValue on the Statement of Assets and Liabilities.

If assets are not held jointly with your spouse, the general rule is that the Canada Revenue Agency will deem it to be sold at fair market value upon your death.

This means that even though you didn't actually sell the asset (you just gave it to someone else) you're on the hook for capital gains taxes as if you had sold it at its fair market value.

For appreciated assets (those with date - of - death fair market value in excess of the decedent's basis), a limited basis step - up rule can be used at the discretion of the estate's executor.

While closed - end funds often trade at a premium or discount because they have a fixed number of shares outstanding, market makers work with authorized participants (APs) to strive to keep the price of ETF shares close to fair value (i.e., in line with the ETF's underlying net asset value (NAV)-RRB-.

With 61 % of the portfolio rated CCC or below, and 80 % rated B or below, there is a large possibility that the $ 56 billion of notes will have a hard time exceeding the $ 22 billion of fair value that the Fed marks the assets at.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

An asset sale will require additional documentation of the assets being transferred over at fair market value and non-arm's length.