Sentences with phrase «capital value of loss»

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).
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