Remember, the company was
at fair value at both the beginning and the end of this specific time period measured.
Not exact matches
The Special Item for the quarter ended March 31, 2018 represents a gain recognized from the re-measurement of our previously held equity interest
at fair value upon acquisition, as described in the accompanying notes.
Mr. Low's spokesman said this year that the transfers to Mr. Aziz were done
at fair market
value and
at arm's length.
It aims to arrive
at the
fair market price of a company by calculating anticipated future cash flows
at the present
value.
We calculated the
Fair Market
Value of college football players
at the 15 most profitable programs using data provided by the Department of Education.
That increases the shares outstanding and dilutes the stake of existing shareholders, since shares issued by the company through the exercise of options are not sold in exchange for cash
at fair market
value but are exercised
at a discount.
Yet he anticipates that over the next few years, the pieces of a new North American pipeline system will begin to fall into place, with the result that Western Canadian heavy crude may have a better shot
at achieving
fair value.
The Zuckerberg lawsuits sought to extinguish those claims, and would likely have paid
fair market
value to anyone with a tie to the land — including many who may have been aware they owned part of the land
at all.
It's trading
at what Lash says is
fair value, but she has a sell price target on it of $ 71.55, meaning it is possible for the stock to head higher.
Oracle CEO Mark Hurd tells CNBC's «Closing Bell» the company offered NetSuite a «
fair offer» of $ 109 a share in a deal
valued at $ 9.3 billion.
If he ends up making the wrong choice, then a failure won't affect his portfolio as much as it would someone who bought the stock
at fair value.
The resulting rules for M&A, which are called
fair value accounting for goodwill, have allowed all of those
at the table to win.
So if you
value each impression
at 2 cents, then 1,000 impressions would cost $ 20 (a
fair price).
They currently trade
at a 32 percent discount to
fair value,» said Jim Paulsen, chief investment strategist
at The Leuthold Group, in a note earlier this week.
They are required to make a good faith effort
at marking to
fair value — which could be the last round, but broader market dynamics can not be ignored.
First Round based its performance evaluations on the difference in a company's valuation between the VC firm's initial investment and current
fair market
value for the company or
value at the time of an exit.
Since day - care centers generally get
valued at around 50 % of gross revenues, a
fair price for this Southern belle might be about $ 217,000.
«The people who create the
value of production, the workers
at Palantir, they need to know that they have liquidity
at a
fair price and this has raised a lot of questions,» Karp said
at the Wall Street Journal «s D Live conference on Wednesday.
However, the patent market has cooled since those deals were made and industry experts say that
fair value of patents in large portfolios is $ 100,000 to $ 200,000, pricing Nokia's portfolio
at up to 0.50 euros per share.
If you sell a quality product, accurately described in your marketing,
at a price that's
fair in relationship to its
value, your return rate will be low — probably less than 5 percent.
These businesses delivered an average internal rate of return of 14.4 per cent, if priced
at «
fair value»
at that date.
He calculates that if the S&P 500 were
fair value it would be
at 1,785; today it's
at 1,586.
Most of the stocks in this sector are trading
at fair value or slightly above — the sector is trading between 14 and 18 times earnings — but Ronan says not to worry about the pricier P / E.
We calculated the so - called
fair market
value of college football players
at the 20 most profitable programs using data provided by the Department of Education and based on the work of Ellen Staurowsky, a professor
at Drexel.
Inventory
fair value adjustment - Purchase accounting requires us to measure acquired inventory
at fair value.
Transactions between related businesses should be recorded
at fair market
value.
At Mr. Cook's request, the 2011 RSU Award was modified in 2013 to put more than $ 123 million of the original grant date fair value of the award at risk, based on Apple's Relative TSR performanc
At Mr. Cook's request, the 2011 RSU Award was modified in 2013 to put more than $ 123 million of the original grant date
fair value of the award
at risk, based on Apple's Relative TSR performanc
at risk, based on Apple's Relative TSR performance.
The
fair value of options with service conditions was determined
at the date of grant using the Black - Scholes model.
The most important part of the TRX strategy is to purchase real estate
at well below current
fair market
value and convert properties to rental status within 3 months of acquisition.
If the participant sells the ISO shares prior to the expiration of these holding periods, the participant recognizes ordinary income
at the time of disposition equal to the excess if any, of the lesser of (1) the aggregate
fair market
value of the ISO shares
at the date of exercise and (2) the amount received for the ISO shares, over the aggregate exercise price previously paid by the participant.
The stock grants will generally be subject to tax upon vesting as ordinary income equal to the
fair market
value of the shares
at the time of vesting less the amount paid for such shares, if any.
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
The Pension Plan's investments are stated
at fair value or estimated
fair value, as more fully described below.
When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a
Fair Market
Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.
A participant who is granted an ISO does not recognize taxable income
at the time the ISO is granted or upon its exercise, but the excess of the aggregate
fair market
value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.
A stock appreciation right entitles a participant to receive a payment, in cash, common stock, or a combination of both, in an amount equal to the difference between the
fair market
value of the stock
at the time of exercise and the exercise price of the award, which may not be lower than the
fair market
value of the Company's common stock on the day of grant.
Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the
fair market
value of the shares
at the time of exercise exceeds the total exercise price will be ordinary income.
The article makes the point that unlike most ETFs, high yield bond ETFs often trade
at prices far from their
fair value.
You may treat as ordinary loss any excess of the adjusted basis of the stock over its
fair market
value at the end of the year, but only to the extent of the net amount previously included in income as a result of the election in prior years.
On this deemed sale
at a
fair market
value, tax is levied in the form of capital gains...
At the end of the predetermined lease term, depending upon the lease, the business owner may be able to purchase the equipment at fair market value, or a predetermined amount — sometimes for as little as $
At the end of the predetermined lease term, depending upon the lease, the business owner may be able to purchase the equipment
at fair market value, or a predetermined amount — sometimes for as little as $
at fair market
value, or a predetermined amount — sometimes for as little as $ 1.
Acquired technology is initially recorded
at fair value based on the present
value of the estimated net future income - producing capabilities of software products acquired on acquisitions.
It requires us to recognize separately from goodwill the assets acquired and the liabilities assumed
at their acquisition date
fair values.
When I can find names like that
at what I consider
fair value, that's what I consider to be the sweet spot
at this point in the cycle.
The term of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed five years and the exercise price must equal
at least 110 % of the
fair market
value on the grant date subject to the provisions of our 2015 Plan.
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.
Pursuant to such an election, you would include in each year as ordinary income the excess, if any, of the
fair market
value of such stock over its adjusted basis
at the end of the taxable year.
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:
Unrealized investment income (loss) results from changes in the
fair value of the underlying investment as well as the reversal of unrealized gain (loss)
at the time an investment is realized.
It requires the Company to recognize separately from goodwill the assets acquired and the liabilities assumed
at their acquisition date
fair values.