Sentences with phrase «currency assets income»

The major modifications proposed by the officials include a digital currency assets income tax break and a tenfold increase of the limit on individual Initial Coin Offering (ICO) investments — from the initially suggested 50,000 rubles, or about $ 900, to 500,000 rubles, equivalent to about $ 9,000.

Not exact matches

Yandex's Russian operating subsidiaries» functional currency is the Russian ruble, and therefore changes due to exchange rate fluctuations in the ruble value of these subsidiaries» monetary assets and liabilities that are denominated in other currencies are recognized as foreign exchange gains or losses within the Other loss, net line in the condensed consolidated statements of income.

Because we hold significant assets and liabilities in currencies other than our Russian ruble operating currency, and because foreign exchange fluctuations are outside of our operational control, we believe that it is useful to present adjusted net income and related margin measures excluding these effects, in order to provide greater clarity regarding our operating performance.

That is because a decline in the dollar would raise the value of the income earned on our foreign direct investment and foreign - currency denominated assets, relative to the income that foreigners earned on their dollar - denominated investments in the United States.

With dollar weakness complicating the investment case for U.S. fixed income assets, flows to U.S. Bond Funds were close to neutral going into March as investors pulled back from all the major groups except Emerging Markets Hard Currency Bond Funds...

The increase, while modest, is nevertheless indicative of higher uncertainty and potentially better trading opportunities for managers with flexibility to trade across asset classes (most notably in fixed income and currencies, which have traditionally been a core area of focus for discretionary managers).

Since ETFs come in many flavors of asset classes, those with a low correlation to the direction of the US equity markets (commodity, currency, fixed income, etc.) sometimes present low - risk swing trade setups that are largely independent of broad market trend.

Hayden Briscoe, Head of Fixed Income, Asia Pacific, at UBS Asset Management, said in a report just before the Chinese futures launched that «We believe that in the long term this will change how oil is traded globally, create a petro - yuan currency flow, increase the role of the RMB [renminbi — Ed.]

These countries have found themselves on the receiving end not only of a correction in commodity prices and equities, but also of a brutal re-pricing of currencies and both local - and foreign - currency fixed - income assets.

Adjusted EBITDA and segment Adjusted EBITDA reflect adjustments for interest expense, net, income tax expense (benefit), depreciation and amortization, including accelerated depreciation, and the following adjustments discussed above: non-cash mark - to - market adjustments and cash settlements on interest rate swaps, provision for legal settlement, transaction costs and integration costs, restructuring and plant closure costs, assets held for sale, inventory valuation adjustments on acquired businesses, mark - to - market adjustments on commodity and foreign exchange hedges and foreign currency gains and losses on intercompany loans.

The bottom line: Even after the recent outperformance, EM hard currency debt is a fixed income asset class worth tilting toward as we head into 2016.

The researchers classify possession of virtual currency depending on its purposes either as inventory, intangible fixed assets or deferred assets, and try to explain accounting processing and income tax treatment of the virtual currency in accordance with these classifications.

In addition, Fed commentary alone had caused real global capital to recede from QE beneficiary risk assets such as emerging market equities, bonds and currencies as well as precious metals, commodities and developed economy fixed income vehicles.

For tax purposes, virtual currencies are treated as capital assets or income depending on whether the virtual currency was held for investment purposes, or if the virtual currency was received as a form of compensation (e.g., if the donor is a miner or received compensation in the form of virtual currency).

However, the effect this has on the net income deficit is being roughly offset by the corresponding valuation impact on foreign assets, since these are of similar magnitude to the foreign - currency - denominated component of external debt.

Marilyn Watson, head of Global Fundamental Fixed Income Strategy at BlackRock predicts: «Given the currency bloc's improving fundamental backdrop and recent impressive data releases, particularly in Germany, not to mention the shortage of supply of bonds to buy, we believe that the ECB will fully taper its asset purchase programme by the end of 2018.»

Preliminary results for 2012 suggest that total assets shrank slightly to 10.1 billion forints ($ 43 million), while operating profits dropped by 6 % as a result of lower interest income caused by narrowing margins and the early repayment of foreign currency mortgages.

For purposes of the category definition, up to 30 % of a Fund's assets may be held in Foreign Fixed Income products which will be treated as Canadian content provided that the currency exposure on those holdings is hedged into Canadian Dollars.

Examples of these risks, uncertainties and other factors include, but are not limited to the impact of: adverse general economic and related factors, such as fluctuating or increasing levels of unemployment, underemployment and the volatility of fuel prices, declines in the securities and real estate markets, and perceptions of these conditions that decrease the level of disposable income of consumers or consumer confidence; adverse events impacting the security of travel, such as terrorist acts, armed conflict and threats thereof, acts of piracy, and other international events; the risks and increased costs associated with operating internationally; our expansion into and investments in new markets; breaches in data security or other disturbances to our information technology and other networks; the spread of epidemics and viral outbreaks; adverse incidents involving cruise ships; changes in fuel prices and / or other cruise operating costs; any impairment of our tradenames or goodwill; our hedging strategies; our inability to obtain adequate insurance coverage; our substantial indebtedness, including the ability to raise additional capital to fund our operations, and to generate the necessary amount of cash to service our existing debt; restrictions in the agreements governing our indebtedness that limit our flexibility in operating our business; the significant portion of our assets pledged as collateral under our existing debt agreements and the ability of our creditors to accelerate the repayment of our indebtedness; volatility and disruptions in the global credit and financial markets, which may adversely affect our ability to borrow and could increase our counterparty credit risks, including those under our credit facilities, derivatives, contingent obligations, insurance contracts and new ship progress payment guarantees; fluctuations in foreign currency exchange rates; overcapacity in key markets or globally; our inability to recruit or retain qualified personnel or the loss of key personnel; future changes relating to how external distribution channels sell and market our cruises; our reliance on third parties to provide hotel management services to certain ships and certain other services; delays in our shipbuilding program and ship repairs, maintenance and refurbishments; future increases in the price of, or major changes or reduction in, commercial airline services; seasonal variations in passenger fare rates and occupancy levels at different times of the year; our ability to keep pace with developments in technology; amendments to our collective bargaining agreements for crew members and other employee relation issues; the continued availability of attractive port destinations; pending or threatened litigation, investigations and enforcement actions; changes involving the tax and environmental regulatory regimes in which we operate; and other factors set forth under «Risk Factors» in our most recently filed Annual Report on Form 10 - K and subsequent filings by the Company with the Securities and Exchange Commission.

Prior to joining Schroders, Bob was Head of Currency, UK Fixed Income and Global Sovereign at UBS Global Asset Management.

Seeks to profit in rising and falling markets by taking long and short positions in futures across asset classes such as commodities, currencies and fixed income.

Potential to profit from up and down markets Takes long and short positions in futures across asset classes, such as commodities, currencies and fixed income, giving it the potential to profit from both rising and falling markets.

These investment strategies identify price trends in the futures markets and take long or short positions across asset classes such as commodities, currencies and fixed income.

Holders of US - dollar based fixed income assets also bear the brunt, if thy have to convert it back to their harder currency.

Baskin says investors who plan to spend their retirement income in Canadian dollars should hold their assets in the same currency.

Prior to joining Schroders, he was Head of Currency for US Fixed Income and Global Sovereign at UBS Global Asset Management.

Managed futures strategies identify price trends in the futures markets, and take long or short positions across asset classes such as commodities, currencies and fixed income.

For purposes of the category definition, up to 30 % of a Fund's assets may be held in Foreign Fixed Income products which will be treated as Canadian content provided that the currency exposure on those holdings is hedged into Canadian Dollars.

In addition, Fed commentary alone had caused real global capital to recede from QE beneficiary risk assets such as emerging market equities, bonds and currencies as well as precious metals, commodities and developed economy fixed income vehicles.

The fund allocates its assets among four major asset classes (commodities, currencies, fixed income and equities).

ETFs are now a global product category tracking the performance of broad - based equity indexes, sector specific equity indexes and are used to invest in other asset classes such as fixed income, currencies and commodities.

The Global Asset Management segment offers investment capabilities and styles across all major traditional and alternative asset classes such as equities, fixed income, currencies, hedge funds, real estate, infrastructure, and private equity that can also be combined into multi-asset strateAsset Management segment offers investment capabilities and styles across all major traditional and alternative asset classes such as equities, fixed income, currencies, hedge funds, real estate, infrastructure, and private equity that can also be combined into multi-asset strateasset classes such as equities, fixed income, currencies, hedge funds, real estate, infrastructure, and private equity that can also be combined into multi-asset strateasset strategies.

Besides the potential currency appreciation, the boom in Chinese debts comes amid an increasing appetite for fixed income assets in addition to the potential yield pick - up offered in the current low - rate environment.

They are available for assets such Australian shares, international shares, property, fixed income products, foreign currencies, precious metals and commodities.

The income from these assets is likely to be in foreign currencies.

ETFs are available for a broad range of assets including Australian shares, international shares, fixed income products, foreign currencies, precious metals and commodities.

Prior to joining Schroders, Bob was Head of Currency, UK Fixed Income and Global Sovereign at UBS Global Asset Management.

Foreign currency amounts are translated into U.S. dollars on the following basis: (i) fair value of investment securities, assets and liabilities at the current rate of exchange; and (ii) purchases and sales of investment securities, income and expenses at the relevant rates of exchange prevailing on the respective dates of such transactions.

Author: Nathan J. Rowader Date: December 19, 2017 Category: Asset Allocation, Financial Planning Tags: credit, currency, duration, equity bull market, fiscal policy, income, momentum, tax bill, valuation

There are plenty of ETFs available, and besides covering major indices, they cover different sectors of the equity markets, different asset classes (such as Fixed Income and Alternatives), specific sectors and industries, different currencies, particular market niches as well as several different strategies (such as long and / or short ETFs).

First, a donor giving virtual currency held short term (ie: less than one year) as a capital asset will be able to deduct the lesser of cost basis or fair market value up to 50 % of adjusted gross income.

[13] However, if the donor held the Bitcoin or other currency for more than a year as a capital asset, the deduction would be the fair market value of the gift up to 30 % of adjusted gross income.

Franklin Templeton Global Allocation Fund seeks total return by investing in a diversified portfolio of equity and fixed income securities supplemented by a tactical investment strategy, which may include cash and financial derivative instruments designed to allow the Fund to adjust its exposure to asset classes, geographic regions, currencies and market sectors.

Chris has three decades of investment management experience in equities, fixed income, currency, and asset allocation.

To be treated as a regulated investment company under Subchapter M of the Code, a Fund must also (a) derive at least 90 % of its gross income from dividends, interest, payments with respect to securities loans, net income from certain publicly traded partnerships and gains from the sale or other disposition of securities or foreign currencies, or other income (including, but not limited to, gains from options, futures or forward contracts) derived with respect to the business of investing in such securities or currencies, and (b) diversify its holdings so that, at the end of each fiscal quarter, (i) at least 50 % of the market value of a Fund's assets is represented by cash, U.S. government

See the Investor Handbook for more information on Franklin Templeton 529 College Savings Plan, including sales charges, expenses, general risks of the Plan, general investment risks and specific risks of investing in Plan portfolios, which can include risks of convertible securities; country, sector, region or industry focus; credit; derivative securities; foreign securities, including currency exchange rates, political and economic developments, trading practices, availability of information, limited markets and heightened risk in emerging markets; growth or value style investing; income; interest rate; lower - rated and unrated securities; mortgage securities and asset - backed securities; restructuring and distressed companies; securities lending; smaller and midsize companies; credit linked securities, life settlement investments, and stocks.

Among these requirements are the following: (i) at least 90 % of the fund's gross income each taxable year must be derived from dividends, interest, payments with respect to securities loans, and gains from the sale or other disposition of stock, securities or foreign currencies, or other income derived with respect to its business of investing in such stock or securities or currencies and net income derived from an interest in a qualified publicly traded partnership; (ii) at the close of each quarter of the fund's taxable year, at least 50 % of the value of its total assets must be represented by cash and cash items, U.S. Government securities, securities of other RICs and other securities, with such other securities limited, in respect of any one issuer, to an amount that does not exceed 5 % of the value of a Fund's assets and that does not represent more than 10 % of the outstanding voting securities of such issuer; and (iii) at the close of each quarter of the fund's taxable year, not more than 25 % of the value of its assets may be invested in securities (other than U.S. Government securities or the securities of other RICs) of any one issuer or of two or more issuers and which are engaged in the same, similar, or related trades or businesses if the fund owns at least 20 % of the voting power of such issuers, or the securities of one or more qualified publicly traded partnerships.

The replication strategy primarily uses liquid futures contracts on several different asset classes, including equity indices, currencies, fixed income securities and commodities.

This means that SARS does not consider cryptocurrencies as a currency for income tax purposes or Capital Gains Tax rather, they are regarded as assets of an intangible nature.

While the exact rate at which your cryptocurrency investments are taxed vary based on criteria like how much other income you've made that year and how long you held the asset, the sale of a virtual currency is the event that triggers IRS oversight.