In the course of my work I frequently had to deal with the company's solicitors and one day they asked me whether I could help them by giving expert evidence on
the capital value of loss suffered by a man who was permanently disabled as a result of someone's alleged negligence driving a car.
Not exact matches
Since the IRS considers bitcoin transactions to be sales
of property, gains and
losses in the
value of bitcoin you spend are subject to
capital gains taxes.
«These
loss assessments do not take into account
losses to natural
capital / assets, health care related
losses, or
values associated with
loss of life,» Smith said.
Financial risk: The potential for gain or
loss on a financial level measured in terms
of revenue, return on investment, return on equity, shareholder
value, profitability, debt level,
capital expenditures and free cash flow.
In addition to normal risks associated with equity investing, international investing may involve risk
of capital loss from unfavorable fluctuations in currency
values, from differences in generally accepted accounting principles, and from adverse political, social and economic instability in other nations.
While we removed that
loss from our calculation
of NOPAT, we added the after - tax
value of the $ 12.7 million write - down to invested
capital.
Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, operating in a highly competitive industry; changes in the retail landscape or the
loss of key retail customers; the Company's ability to maintain, extend and expand its reputation and brand image; the impacts
of the Company's international operations; the Company's ability to leverage its brand
value; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share, or add products; an impairment
of the carrying
value of goodwill or other indefinite - lived intangible assets; volatility in commodity, energy and other input costs; changes in the Company's management team or other key personnel; the Company's ability to realize the anticipated benefits from its cost savings initiatives; changes in relationships with significant customers and suppliers; the execution
of the Company's international expansion strategy; tax law changes or interpretations; legal claims or other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the United States and in various other nations in which we operate; the volatility
of capital markets; increased pension, labor and people - related expenses; volatility in the market
value of all or a portion
of the derivatives we use; exchange rate fluctuations; risks associated with information technology and systems, including service interruptions, misappropriation
of data or breaches
of security; the Company's ability to protect intellectual property rights; impacts
of natural events in the locations in which we or the Company's customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; the Company's ownership structure; the impact
of future sales
of its common stock in the public markets; the Company's ability to continue to pay a regular dividend; changes in laws and regulations; restatements
of the Company's consolidated financial statements; and other factors.
Also identified in the document are potential use cases for cryptocurrencies, such as a more portable, fungible, divisible store
of value; trading that can result in
capital gains or
loss; payments for goods and services; and an alternative route to circumvent high transaction fees to transfer money for domestic or international purposes.
We
of course are striving for much higher returns, and so we must be opportunistic and search for extreme
value, with the number one goal (and number two goal)
of always protecting against permanent
loss of capital.
If the stock is sold for less than its market
value at the time
of the gift — for example, $ 6 — your loved one's cost basis will be $ 8, and his or her
capital loss will be $ 2 a share.
Foreigners provided a large portion
of the
capital that fueled the runup in asset prices, so they will undoubtedly bear a good portion
of the subsequent
losses through dollar depreciation and writeoffs in the
value of their U.S. financial assets.
If the holding periods are not satisfied, then: (1) if the sale price exceeds the exercise price, the optionee will recognize
capital gain equal to the excess, if any,
of the sale price over the fair market
value of the shares on the date
of exercise and will recognize ordinary income equal to the difference, if any, between the lesser
of the sale price or the fair market
value of the shares on the exercise date and the exercise price; or (2) if the sale price is less than the exercise price, the optionee will recognize a
capital loss equal to the difference between the exercise price and the sale price.
Now there's a trade - off: the buyer
of your old bond will receive more interest, but at maturity he'll collect only the face
value of $ 1,000 and suffer a
capital loss of almost $ 36.
Choosing to apply CGT relief might sometimes result in a
capital loss arising on the deemed sale
of a CGT asset, as the asset's market
value at that time may be less than its reduced cost base.
These are companies that are priced at significant discounts to their underlying business
value and are low risk (meaning low risk
of permanent
loss of capital, not volatility).
Illiquid asset: Any asset that can not be sold or disposed
of without any
loss in
capital value in seven days or less.
If a stock's
value has dropped, you can sell it, take the
capital loss, and donate the proceeds
of the sale.
The amount
of capital that banks hold as reserve against
losses should be proportionate to the present
value of risky cash flows.
Unlike my last piece on this, I am not saying that the whole present
value of risky cash flows should be held as
capital against
losses.
With the market uncertainty about the ultimate
losses in structured securities backed by the residential real estate mortgages, and in light
of the dramatic drop in the
value of shares
of publicly - traded FGIs, the FGIs face a difficult market for new
capital.
Their market
value never changes, so there is no risk
of capital loss, nor any potential for
capital gain.
That's because GICs are always sold at face
value, never at a premium, so you won't be hit with the one - two punch
of high interest payments followed by
capital losses.
If the investment is then made at a substantial discount to intrinsic
value, then chances
of permanent
capital loss are minimal.
Definition:
Capital gain or
loss is the difference in the
value of a property compared to its purchase price.
The FPA Global
Value Strategy will seek to provide above - average
capital appreciation over the long term while attempting to minimize the risk
of capital losses by investing in well - run, financially robust, high - quality businesses around the world, in both developed and emerging markets.
Unlike equity - based options, each 1256 option contract held by a taxpayer at the end
of the year is treated as if it were sold for its fair market
value or mark - to - market (MTM) on the last business day
of the year, and gains or
losses are treated as either short - term or long - term
capital gains.
IF YOU OWN A STOCK in a taxable account that falls in
value, you can take some
of the sting out
of that
loss by selling your shares, realizing a
capital loss and then using that
loss to reduce your annual tax bill.
The tax on Employee Stock Purchase Plans (ESPP) has two components: the difference between the offering price and the fair market
value (FMV)
of the stock is treated as employment income and the difference between the FMV and the selling price is treated as
capital gains or
losses.
Courageous
capital owners who hunker down and fight against the natural human instinct to eliminate whatever inflicts pain and
loss (and to seek more
of what gives joy and profit) are rewarded both by keeping current yield and regaining lost
capital as prices rebound to fair
value.
Value investors need a risk management plan that prevents a permanent
loss of capital through the use
of asset allocation, diversification, and valuation investing.
If the
value of an account is below its cost basis, investors can sell their shares and claim a
capital loss for tax purposes.
The
capital gain /
loss = The proceeds
of the distribution (sale
value)-- adjusted cost base (what you paid for it)-- outlays and expenses.
There is high risk
of permanent
loss of capital when we buy into a company that is over
valued.
This resulted in a market meltdown that caused substantial drawdowns in
value for many equity mutual funds, in a range
of forty to sixty per cent, causing many small investors to panic and suffer a permanent
loss of capital which many
of them could not afford nor replace.
@Malcolm: When you buy an individual bond that is trading at a premium to its par
value (or a basket
of premium bonds in a mutual or ETF structure), you will receive additional interest to compensate you for the
capital loss realized when the bond matures at its lower par
value.
The decline in the
value of the Canadian dollar may increase
capital gains or decrease
capital losses, or in some cases, turning what looks like a gain into a
loss.
Come the end
of the year, E-Trade gives me a 1099 - B form that treats the entire
value from the sale
of my shares as
capital gain /
loss.
For tax purposes, you will be considered to have disposed
of the shares at the fair market
value and you will have to report any
capital gains (but you can't claim any
capital loss).
You may be prepared to accept a
loss if you expect to be able to offset your
losses with a
capital gain in the future when the
value of the investment increases.
For example, a
loss in the
value of Security A could be sold to offset the increase in the price
of Security B, thus eliminating the
capital gains tax liability
of Security B.
If you hold a premium bond to maturity, your return will consist
of two parts: 1) the interest coupons you collect and 2) the
capital loss that occurs as the price
of the bond gradually falls back to par
value at maturity.
From a tax standpoint, selling at a
capital loss may be worth more than simply the
value of the shares at liquidation.
A small minority
of investors, mostly among
value investors — a group to which I belong, take a completely opposite view and believe that it is the probability
of permanent
capital loss, not volatility that constitutes risk.
Tax -
loss harvesting is the practice
of selling investments that have lost
value to offset a portfolio's current
capital gains.
In the interim, if the
capital gains tax rate or the investor s income increase, higher taxes due could reduce the
value of harvesting a
loss.
REIT Risk (Real Estate Fund only): The Fund's investments in REITs may subject the fund to the following additional risks: declines in the
value of real estate, changes in interest rates, lack
of available mortgage funds or other limits on obtaining
capital, overbuilding, extended vacancies
of properties, increases in property taxes and operating expenses, changes in zoning laws and regulations, casualty or condemnation
losses and tax consequences
of the failure
of a REIT to
If CGT applies to a gift
of property
valued by us at more than $ 5,000, our valuation can be used to work out the amount
of the
capital gain or
capital loss, but only if our valuation is made within 90 days
of the donation.
If you have an after - tax brokerage account, Wealthfront will take advantage
of a tax loophole that allows investors to claim
capital losses when an investment loses
value.
The former seem significantly cheaper in terms
of implied volatility and following your math on book
value accretion for a WFC, which is arguable a more stable franchise, there seems to be a lower chance
of a
capital loss.
However, since their P&L is primarily composed
of fair
value gains /
losses on investments (i.e. lawsuits), it's hard to say if you might perhaps be just receiving back
capital (unfortunately taxed at income tax rates).