Sentences with phrase «capital asset for»

Under Section 2 (42A) of the Income Tax Act, units of the Scheme held as a capital asset, for a period of More than twelve months immediately preceding the date of transfer, will be treated as a long term capital asset for the computation of capital gains — thus attracting long term capital gains tax rate.

A capital gain occurs when you sell or exchange a capital asset for more than the cost or other basis.

A capital loss occurs when you sell a capital asset for less than what you bought it for.

This discussion applies only to a U.S. Holder that holds our ordinary shares or ADSs as a capital asset for tax purposes (generally, property held for investment).

But, Congress has frequently given additional incentives to businesses over the past few years, to encourage them to purchase capital assets for their businesses.

Optimizing the classification of capital assets for income tax purposes can have a significant impact on your corporate taxes payable and the resulting cash flow.

Monetary Policy Experiments As investors substitute real capital assets for currency and government bonds, central banks find that manipulating interest rates becomes a less effective tool for managing the economic cycle.

Many Canadians took a deemed capital gain on their 1994 income tax return that pushed up the tax cost of certain capital assets for tax purposes — including their cottages — based on the market value at that time.

But, Congress has frequently given additional incentives to businesses over the past few years, to encourage them to purchase capital assets for their businesses.

Not exact matches

-- Chris Mackey, CEO of MackeyRMS, a research management platform for investment professionals that has taken no outside capital / funding with clients on its platform managing over $ 1 trillion in assets

• Victory Capital Holdings, a Brooklyn, Ohio - based asset management firm, filed for a $ 100 million IPO.

Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan assets and the impact of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.

Their costs for capital, labour, land, energy and other resources are subsidized such that they generate huge retained earnings, much of which is being reinvested in foreign real assets like Canada's oilpatch, says U of T's Dobson.

For all the hoopla surrounding the digital economy and virtual businesses, the success of many ventures still hinges on serious capital outlay; indeed, a recent benchmark report by the Business Development Bank of Canada identifies «significant» investment in fixed assets as a key variable that helps mid-size companies grow into large ones.

As the always - incisive Bryan Roberts, framed it for me in a conversation around this time last year, hospitals «are essentially big capital assets trying to stuff people through them.»

Private - equity firm Lantern Capital is the winning bidder for substantially all the assets of The Weinstein Company.

The company, which filed for bankruptcy in February, is winding down its business after two liquidation firms — Great American Group and Tiger Capital Group — won an auction for the company's assets.

«For many decades, capital assets — whether that be stores, MRI machines, you pick it — have been a strategic advantage for companies across sectors,» he saFor many decades, capital assets — whether that be stores, MRI machines, you pick it — have been a strategic advantage for companies across sectors,» he safor companies across sectors,» he says.

Prior to that, he served as the Senior Technical Strategist at FOREX.com for six years while simultaneously trading at GAIN Capital Asset Management, its parent company.

• New Energy Capital Partners, a Hanover, N.H. - based asset management firm raised $ 325 million for its latest fund.

Billionaire investor Stephen Jarislowsky, whose firm manages $ 35 billion in assets, wrote an op - ed for the Financial Post that says higher taxes on capital gains would, «hammer another nail in the coffin for Canadian investments, particularly at a time when our economic outlook is already relatively weak.»

«Because capital has been so hard to raise over the last four years, the simplest and most straightforward way has been to shrink assets, which means loans,» says James Chessen, chief economist for the American Bankers Association.

It suggests that even though trade tensions between the two countries flared in late March, US government debt still represents an attractive asset class for Chinese capital flows.

Private - equity firm Lantern Capital is the winning bidder for substantially all the assets of The Weinstein Company, the TV and film studio that filed for bankruptcy after co-founder Harvey Weinstein was accused of sexual assault, The Weinstein Company said on Tuesday.

3esi, by contrast, sells both licenses for its software and consulting services, so its clients can understand how to use the technology to spur changes in internal accounting, sourcing and capital asset management.

Otto Energy says the sale of its Galoc oil field assets in the Philippines to Singapore - based energy company Risco Energy Investments for $ 113.4 million will help fund exploration activities for two years and return capital to shareholders.

That's a big tax hit for real estate companies, but especially so for First Capital, given many of its assets are in urban markets, which have some of the highest property tax rates in the world.

For example, Summer Capital has invested in Sybenetix, which is a RegTech startup that offers market surveillance and compliance monitoring software for banks, asset managers, hedge funds, and regulatoFor example, Summer Capital has invested in Sybenetix, which is a RegTech startup that offers market surveillance and compliance monitoring software for banks, asset managers, hedge funds, and regulatofor banks, asset managers, hedge funds, and regulators.

For instance, Olavsrud at FBB Capital Partners said that it's more advantageous to do it during a year when your income is lower or when the market is down, lowering the value of the assets in the account.

The details of the capital requirements under Basel III are complicated, but generally speaking, deposit - taking institutions such as Canada's banks will have to maintain tangible common equity, which includes things like cash, equal to 4.5 % of their assets plus an additional buffer of 2.5 %, for a total of 7 %.

Tim Nollen, Macquarie Capital senior analyst, weighs in on Disney's bit for Twenty - First Century Fox assets.

Between the Hartford Capital Appreciation fund, which has $ 8.5 billion in assets under management, and the $ 4.5 billion Hartford Growth Opportunities Fund, Uber accounted for more than $ 30 million in losses in June alone, according to the new disclosures (released at the end of the following month).

Under this program, the SBA guarantees loans for up to $ 1.25 million for a combination of fixed - asset financing and working capital needs (though the working capital portion of the guarantee is limited to $ 750,000).

They can use options to potentially optimize returns on capital, for example, and to help protect their assets from volatility that has become commonplace in the global economy.

According to a CNBC report, RBC Capital Markets analyst Joseph Spak wrote to clients, «By owning the asset, we believe [Tesla] may be trying the investing partner approach they have taken with shareholders and asking them to stick with them for something they potentially didn't sign - up for.»

After 18 months of negotiations, during which each side saw the climate get bleaker still, Chromalloy at last sold Foster the works through a deal for assets, financing essentially 100 % of the business by advancing working capital.

«Quite a few» possible 2020 presidential hopefuls have already come knocking for money, the co-founder of distressed asset specialist Avenue Capital says.

Singapore is firming as a significant source of capital for Perth - based property players, as developers and private equity fund managers from the South - East Asian country increasingly look for Western Australian assets to add to their investment portfolios.

Savings will decline as retired folk tend to consume rather than build assets, potentially leading to more competing demands for capital and higher interest rates.

You may come to see the long - term benefits of investing in an asset or recognize that you have only enough capital for one investment and therefore opt to put the funds toward your business operations as opposed to buying and maintaining a building.

Instead, a joint venture by liquidators Great American Group and Tiger Capital Group won an auction for Bon - Ton's inventory and other assets.

Subtracting the company's current liabilities from these current assets shows how much working capital (your firm's truest measure of liquidity) is on hand and its ability to pay for decisions in the short - term.

Weighted average (between debt and equity) cost of capital (WACC): This is the firm's true annual cost to obtain and hold onto the combination of debt and equity that pays for the fixed asset base.

Cost of capital: This is the true cost of securing the funds that the business uses to pay for its asset base.

The difference in price between B.C. gas and global LNG wouldn't be high enough to pay for the operating and capital costs of pipeline and liquefaction assets.

For example, if the firm has $ 500,000 in current assets and $ 350,000 in current liabilities, then $ 150,000 is free and clear as working capital, available for spending on new things as needed by the compaFor example, if the firm has $ 500,000 in current assets and $ 350,000 in current liabilities, then $ 150,000 is free and clear as working capital, available for spending on new things as needed by the compafor spending on new things as needed by the company.

In July, a newly formed private equity firm called Transformational Capital acquired the company's assets for an undisclosed sum.

And for investors, private deals offer real income and asset appreciation that, over the past decade at least, has been elusive in the public markets, argues Jim Sand, CEO of Fast Track Capital, a registered exempt - market dealer based in St. Albert, Alta.

Tactical cash is extra cash you intentionally hold from time to time either because cash rates are so high that they're attractive, or because the prospects for bonds and equities are so negative that you'd rather withhold capital from those two asset classes for the time being.

Cohen, who runs Point72 Asset Management — formerly SAC Capital — picked up the apartment for $ 24 million in 2005.