This statement will also include a note that
the fair market value of your investments will be reported to the IRS for tax purposes.
If market interest rates were to increase immediately and uniformly by 10 % from the levels at September 30, 2008,
the fair market value of these investments would decline by an immaterial amount.
Not exact matches
«In determining
fair values for our private
investments, we continued to follow our long - established process
of considering a variety
of company - specific and
market - based factors,» the statement said.
Actual results, including with respect to our targets and prospects, could differ materially due to a number
of factors, including the risk that we may not obtain sufficient orders to achieve our targeted revenues; price competition in key
markets; the risk that we or our channel partners are not able to develop and expand customer bases and accurately anticipate demand from end customers, which can result in increased inventory and reduced orders as we experience wide fluctuations in supply and demand; the risk that our commercial Lighting Products results will continue to suffer if new issues arise regarding issues related to product quality for this business; the risk that we may experience production difficulties that preclude us from shipping sufficient quantities to meet customer orders or that result in higher production costs and lower margins; our ability to lower costs; the risk that our results will suffer if we are unable to balance fluctuations in customer demand and capacity, including bringing on additional capacity on a timely basis to meet customer demand; the risk that longer manufacturing lead times may cause customers to fulfill their orders with a competitor's products instead; the risk that the economic and political uncertainty caused by the proposed tariffs by the United States on Chinese goods, and any corresponding Chinese tariffs in response, may negatively impact demand for our products; product mix; risks associated with the ramp - up
of production
of our new products, and our entry into new business channels different from those in which we have historically operated; the risk that customers do not maintain their favorable perception
of our brand and products, resulting in lower demand for our products; the risk that our products fail to perform or fail to meet customer requirements or expectations, resulting in significant additional costs, including costs associated with warranty returns or the potential recall
of our products; ongoing uncertainty in global economic conditions, infrastructure development or customer demand that could negatively affect product demand, collectability
of receivables and other related matters as consumers and businesses may defer purchases or payments, or default on payments; risks resulting from the concentration
of our business among few customers, including the risk that customers may reduce or cancel orders or fail to honor purchase commitments; the risk that we are not able to enter into acceptable contractual arrangements with the significant customers
of the acquired Infineon RF Power business or otherwise not fully realize anticipated benefits
of the transaction; the risk that retail customers may alter promotional pricing, increase promotion
of a competitor's products over our products or reduce their inventory levels, all
of which could negatively affect product demand; the risk that our
investments may experience periods
of significant stock price volatility causing us to recognize
fair value losses on our
investment; the risk posed by managing an increasingly complex supply chain that has the ability to supply a sufficient quantity
of raw materials, subsystems and finished products with the required specifications and quality; the risk we may be required to record a significant charge to earnings if our goodwill or amortizable assets become impaired; risks relating to confidential information theft or misuse, including through cyber-attacks or cyber intrusion; our ability to complete development and commercialization
of products under development, such as our pipeline
of Wolfspeed products, improved LED chips, LED components, and LED lighting products risks related to our multi-year warranty periods for LED lighting products; risks associated with acquisitions, divestitures, joint ventures or
investments generally; the rapid development
of new technology and competing products that may impair demand or render our products obsolete; the potential lack
of customer acceptance for our products; risks associated with ongoing litigation; and other factors discussed in our filings with the Securities and Exchange Commission (SEC), including our report on Form 10 - K for the fiscal year ended June 25, 2017, and subsequent reports filed with the SEC.
First Round based its performance evaluations on the difference in a company's valuation between the VC firm's initial
investment and current
fair market value for the company or
value at the time
of an exit.
The significant unobservable inputs used in the
fair value measurement
of the Company's trade finance
investments are
market yields.
Investments —
Investments are entirely comprised
of various cryptocurrencies and are reported at
fair value as determined by digital asset
market exchanges with realized gains and losses calculated on a trade data basis as the difference between the
fair value and cost
of cryptocurrencies transferred.
Therefore, if held as
investment property and held for longer than one year, the donor may deduct the
fair market value of the gift up to 30 %
of AGI.
It is important to note that the transfer
of any
investments (such as equities) is done at current
fair market value.
I can say this with a
fair amount
of certainty because, imagine for a moment how wealthy individuals, Wall Street, banks, hedge funds,
investment companies and private equity groups will make money if the economy and stock
markets stand still or decrease in
value?
We have concluded that no other - than - temporary impairment losses occurred for the auction rate securities that began to fail to settle in fourth quarter
of fiscal 2008 because we believe that the decline in
fair value is due to general
market conditions, these
investments are
of high credit quality, and we have the intent and ability to hold these
investments until the anticipated recovery in
fair value occurs.
Open - end mutual funds:
Investments in open - end mutual funds including money
market funds are
valued at their closing net asset
value each business day and are categorized in level 1
of the
fair value hierarchy.
If you buy these
investments for your RRSP, you will be charged a tax equal to 50 %
of their
fair market valueMarket
value The
value of an
investment on the statement date.
Screw up and choose a non-qualified
investment and the
fair market value of that non-qualified
investment at the time it was acquired by the RRSP will be included in your income.
Given the significant increases in land and quota
values over the last number
of years it is becoming increasingly difficult to transfer the family farm at
fair market value and meet the cash requirements
of paying farm debt, repaying
of the parents»
investment, paying income tax on the farm operations, investing in additional farm operations and upgrades, and provide a living for the children.
Employee Stock
Investment Plan (ESIP)- Our Employee Stock
Investment Plan provides eligible employees * with the opportunity to purchase Franklin Resources, Inc. (BEN) common stock at a 15 % discount off the
fair market value on the first or last day
of a six month purchase period, whichever is the lower price.
In accordance with ASC 820,
fair value is defined as the price that the Fund would receive upon selling an
investment in a timely transaction to an independent buyer in the principal or most advantageous
market of the
investment.
Such
values are required to be determined in one
of two ways: securities for which
market quotations are readily available are required to be
valued at current
market value; and securities for which
market quotations are not readily available or the
investment adviser deems them to be unreliable are required to be
valued at
fair value using procedures approved by the Board.
Typical examples include: the expectation
of high return on
investment (short payback period); high capital costs and long project development times for some measures; lack
of access to capital for energy efficiency improvements and feedstock / fuel change;
fair market value for cogenerated electricity to the grid; and costs / lack
of awareness
of need for control
of HFC leakage.
The Queen, the CRA assessed a large group
of taxpayers from across Canada on the basis that
investments in Registered Retirement Savings Plans (RRSP) were not in qualified
investments and that the amount
of the
investment was less than the
fair market value, triggering a taxable income inclusion under the RRSP provisions
of the Income Tax Act.
The percentage or portion
of the new property that is held / used as rental or
investment property must have a
fair market value that is equal to or greater than the total
fair market value of the Relinquished Property that was sold.
Fair market value opinions and other analyses for every type
of healthcare real estate
investment or transaction.
You can retire comfortably in 10 years with 10 + free - and - clear rental homes when you approach this business with a sensible plan
of buying houses at 10 % below
fair market value with 10 % down payment and 10 % + yield on your
investment (the author's 10/10/10 plan), and wisely reinvesting cash flow, equity gains, and selling the loser houses to pay off the debt
of the winners.