Sentences with phrase «capital assets in»

This is more than a stock market idea — it applies to private equity, and the purchase of capital assets in a business.
In exchange for donating time, money and property, the shareholder gets a capital account in his name showing his share of the capital assets in the new company.
The Internal Revenue Service puts gains and losses from the sale of capital assets in a category separate from other types of income.
Don can leave these capital assets in the trust to his children.
Same as the dispositions in livestock, only of the other capital assets in the company — the sale of an old centrifuge, for example.
The value of capital assets in the United States owned by outsiders is subtracted from the value of assets in other countries owned by Americans.
One of the more controversial areas of the recently passed House bill (subject to reconciliation with any Senate bill), is the excise tax of 20 % on payments from U.S. entities to their related foreign affiliates for services, cost of goods sold and capital assets in exceess of $ 100 mn.
«Loss from transfer of a Long term Capital Asset can be set off against gain from transfer of any other long term Capital Asset in the same year.»
The character of gain or loss from the sale or exchange of virtual currency depends on whether the virtual currency is a capital asset in the hands of the taxpayer.
Yes, coal as coke is still used to reduce iron ore, but that coal and iron ore produce a permanent capital asset in the steel that will be reused by electric furnace for centuries, and wind and hydro can produce the electric power to recycle the scrap steel.
The judge was satisfied that the claimant also lost a significant capital asset in that she could no longer continue her chosen profession for which she has paid a significant sum for training which was clearly successful.
His loss is essentially one of a capital asset in that, because of his injury, he is less capable of earning income from all types of employment, less marketable, less able to take advantage of all employment opportunities which, save for his injury, may have been available to him, and less valuable to himself as an income earner, all as discussed in Brown v. Golaiy (1985), 26 B.C.L.R. (3d) 353 (S.C.).
The character of the gain or loss generally depends on whether the virtual currency is a capital asset in the hands of the taxpayer.
A taxpayer generally realizes capital gain or loss on the sale or exchange of virtual currency that is a capital asset in the hands of the taxpayer.
A-7: The character of the gain or loss generally depends on whether the virtual currency is a capital asset in the hands of the taxpayer.
In reality, the gain or loss from the sale or exchange of virtual currency depends on whether the virtual currency is a capital asset in your hands.

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
Blockchain Capital manages $ 250 million across a number of funds, having invested in a number of decentralized crypto exchanges and Bitwise, the crypto asset manager, as well as other companies spanning the crypto market.
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.
Jump Capital, which doesn't invest in initial coin offerings, is seeking out top - tier companies developing technologies that can help make crypto a mainstream asset.
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.
Western Australian - based Golden Saint Resources is venturing to London to drum up capital to develop its diamonds assets in West Africa.
LONDON, April 20 - British emerging markets - focused hedge fund Onslow Capital Management has closed after a long period of low volatility hit returns and assets fell below a sustainable level, it said in a letter to investors.
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.
Statutory capital and surplus represents the excess of an insurance company's admitted assets over its liabilities, including loss reserves, as determined in accordance with statutory accounting practices.
In addition, Air Canada has an Altman Z - Score, a common measure of a company's financial health, that assess variables like working capital, sales and earnings as a proportion of total assets, of 0.62, which suggests the possibility of bankruptcy.
Fixed capital is the investment of the enterprise in long - term assets such as «plant and equipment».
North of the 49th, Stanford cites even longer - range data showing that «net capital formation» — i.e., investment in these sorts of real assets — fell in Canada from almost 16 % of GDP in the early 1970s to about 6 % by the mid-2000s.
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.»
Real estate assets can bring in a steady stream of income and, over long periods, enjoy big capital gains.
There's also a helpful section in there about how to calculate depreciation of your capital assets.
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.
In addition to the difficulty that many potential business owners face in accessing capital, aboriginal people have unique challenges to securing financing including legislation prohibiting the use of on - reserve assets as collateral, lack of local financial institutions to work with, and lack of access to angel investment or venture capitaIn addition to the difficulty that many potential business owners face in accessing capital, aboriginal people have unique challenges to securing financing including legislation prohibiting the use of on - reserve assets as collateral, lack of local financial institutions to work with, and lack of access to angel investment or venture capitain accessing capital, aboriginal people have unique challenges to securing financing including legislation prohibiting the use of on - reserve assets as collateral, lack of local financial institutions to work with, and lack of access to angel investment or venture capital.
• China International Capital Corporation Limited agreed to acquire a majority stake in Krane Funds Advisors LLC, a New York - based asset management firm.
BMO Capital Market analysts Gary Nachman and Chris Wolpert wrote in a Tuesday note that Valeant's decision to sell off some $ 2.1 billion in assets was a good start to paying down its hefty debt.
Youssef Haidar, founder and CEO of Stonepine Capital Partners, a Dubai - based asset manager with a focus on private equity in emerging markets, shares his thoughts on entrepreneurship.
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.»
The belief that venture capital performance has been poor, and a desire to diversify internationally, have prompted many institutional investors to move their money out of the asset class, leaving «fewer and fewer venture funds with less and less to invest,» says Steve Hurwitz, a Boston - based lawyer and co-founder of an annual venture capital conference in Quebec City.
You see, although bitcoin and other cryptocurrencies are commonly referred to as a form of digital currency, in the eyes of the IRS, cryptocurrencies are capital assets, like stocks or commodities, and are therefore subject to capital gains taxes.
Sonia Gardner is president, managing partner and co-founder of Avenue Capital Group, a global alternative investment manager with more than $ 10 billion in assets under management.
Explaining the industry and what's going on takes the form of several audiences; one being the overly - optimistic entrepreneur who still has aspirations of raising capital to get their company to a liquidity event, another being the up and coming venture capitalist in training (think decades long training cycles) who recently finds themselves a free agent as the asset class shrinks and wants to start their own fund, and the final being ambitious MBA's switching careers and see venture capital as the preferred destination.
In 2010, in the wake of the financial crisis, the Fed and its global counterparts signed the so - called «Basel III» accords, under which all countries agreed to raise the minimum level of capital banks must hold to 8 % of their risk - adjusted assetIn 2010, in the wake of the financial crisis, the Fed and its global counterparts signed the so - called «Basel III» accords, under which all countries agreed to raise the minimum level of capital banks must hold to 8 % of their risk - adjusted assetin the wake of the financial crisis, the Fed and its global counterparts signed the so - called «Basel III» accords, under which all countries agreed to raise the minimum level of capital banks must hold to 8 % of their risk - adjusted assets.
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.
Capital restrictions will become commonplace, as nations awaken to the fact that their sovereignty and control of their own assets will be lost if they allow uncontrolled flows of capital in and out of their eCapital restrictions will become commonplace, as nations awaken to the fact that their sovereignty and control of their own assets will be lost if they allow uncontrolled flows of capital in and out of their ecapital in and out of their economy.
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.
Net capital expenditures (including proceeds from the sale of assets) were $ 621 million in 2018, up from $ 340 million in 2017.
Earnings would also wax a lot faster because all asset prices would drop reflecting the rise in the cost of capital, making new investments cheaper and more profitable.
There is a push afoot to force banks to hold higher levels of capital against their loans and other assets, in the belief that more capital makes a bank less likely to fail.
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.
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