Sentences with phrase «assets of a company attributable»

Book value is the total value of the net assets of a company attributable to — or owned by — shareholders.

Not exact matches

(5) No more than 50 % of regulatory assets under management is attributable to pooled investment vehicles (other than investment companies).

A non-U.S. company will be considered a PFIC for any taxable year if (i) at least 75 % of its gross income is passive income (including interest income), or (ii) at least 50 % of the value of its assets (based on an average of the quarterly values of the assets during a taxable year) is attributable to assets that produce or are held for the production of passive income.

Earnings in the period of $ 13.3 m attributable to equity shareholders were offset by losses of $ 4.7 m on the retranslation of the net assets of foreign currency denominated operations, actuarial losses of $ 3.5 m (net of deferred tax) on employee defined benefit pension schemes, revaluation losses of $ 2.2 m (net of deferred tax) following the revaluation of property and the payment of the final 2012 dividend of $ 5.0 m to equity shareholders of the Company.

The Fund considers a company to be a real estate company if at least 50 % of its assets, gross income or net profits are attributable to the ownership, construction, development, financing, management or sale of residential, commercial or industrial real estate.

The Patent Box represents a tax relief regime, introduced by Italy for the benefit of companies generating income through the direct and indirect use of intellectual property rights, patents, trademarks and other intangible assets; with reference to 2015, the benefit is determined by excluding from the taxable income 30 % of the income attributable to the use of intangible assets, for 2016 the rate is 40 %, while for the three - year period 2017 - 2019 it is equal to 50 %.