Sentences with phrase «fair value changes»

If the discount to fair value changes, we will adjust the position size accordingly.

While IFRS reported NAVs and fair value changes are not helpful in aiding an investor to estimate near - term stock market price changes, for the long - term buy - and - hold investors such as the funds managed by TAM, IFRS reported NAVs are a god - send.

Net interest income and non-interest income both increased 7 %; however, the combined impact of moderate growth of non-interest expenses, increased provisions for credit losses, acquisition - related fair value changes and higher preferred share dividends resulted in lower earnings.

These positive earnings drivers were more than offset by the combined impact of several factors, including increased energy - related provisions for credit losses, a 17 basis point decline in net interest margin, moderate growth of non-interest expenses, the addition of acquisition - related contingent consideration fair value changes reflecting performance within CWB Maxium Financial (CWB Maxium), higher preferred share dividends, and the 20 % increase to CWB's income tax rate in Alberta.

Xiaomi made a net loss of 43.89 billion yuan versus a profit of 491.6 million yuan in 2016, though this was impacted by the fair value changes of convertible redeemable preference shares.

In all the reports I've look at where IFRS is used, two earnings figures are disclosed in total and on a per share basis: underlying profit before the fair value change and underlying profit after the fair value change

Not exact matches

As such, changes in fair value are recognized in income, including fluctuations due to the exchange rate between the New Taiwan Dollar and the United States Dollar.

Both our GAAP targets and non-GAAP targets do not include any estimated changes in the fair value of our Lextar investment.

The GAAP and non-GAAP targets do not include any estimated change in the fair value of Cree's Lextar investment.

Starting in December 2001, the accounting changed so that goodwill stays on the books for the original amount unless the fair value of the acquired assets is judged to be «impaired.»

Our GAAP diluted EPS guidance does not include the effect of GAAP adjustments triggered by events that may occur subsequent to this press release such as acquisitions, asset impairments, litigation and changes in the fair value of our contingent consideration.

Unrealized investment income (loss) results from changes in the fair value of the underlying investment as well as the reversal of unrealized gain (loss) at the time an investment is realized.

The combined value of the initial measurement and the change in the fair value of this warrant of $ 7.2 million is recorded as other expense in our consolidated statement of operations for the nine months ended September 30 2014.

According to the IRS, fair market value is the «price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts.»

(3) Represents the incremental change in interest expense resulting from the fair value adjustment of Kraft's long - term debt in connection with the 2015 Merger, including the elimination of the historical amortization of deferred financing fees and amortization of original issuance discount.

(2) Reflects 2015 Merger - related adjustments including the change to align Kraft to Kraft Heinz's accounting policy for postemployment benefit plans; incremental amortization resulting from the fair value adjustment of Kraft's definite - lived intangible assets; incremental compensation expense due to the fair value remeasurement of certain of Kraft's equity awards; and, certain deal costs related to the 2015 Merger.

Speaking to 1,000 people at the sold out conference, Broadbent called on delegates to seize this «once - in - a-generation opportunity for progressive change, an opportunity to ensure we have a fair voting system in which every voter counts, in which every citizen has a real opportunity to elect a candidate according to his or her values.

The fair value of this liability is adjusted at each reporting period, and the change in fair value is included in other income (expense), net on the consolidated statement of operations.

HP includes gains or losses from changes in fair value of these securities, offset by losses or gains on the related liabilities, in Interest and other, net, in HP's Consolidated Condensed Statements of Earnings.

upon the exercise of an Option or Stock Appreciation Right or upon the payout of a Restricted Stock Unit, Performance Unit or Performance Share, for each Share subject to such Award, to be solely common stock of the successor corporation or its Parent equal in fair market value to the per share consideration received by holders of Common Stock in the Change in Control.

The change in allocation was triggered by a severe undervaluation of gold vs its fair value, given the economic situation, and by a change of momentum in gold's pricing,» says Ferrario.

The warrants were subject to re-measurement to fair value at each balance sheet date and any change in fair value was recognized as a component of other income (expense), net on the consolidated statements of operations.

Since the number of shares of common stock ultimately issuable under the warrant will vary, this warrant will be carried at its estimated fair value with changes in fair value reflected in other income (expense), net, until its expiration or exercise.

The additional factors considered when determining any changes in fair value between the most recent valuation report and the grant dates included, when available, the prices paid in recent transactions involving our equity securities, as well as our operating and financial performance, current industry conditions and the market performance of comparable publicly traded companies.

The Company may enter into fair value hedges, such as interest rate swaps, to reduce the exposure of its debt portfolio to changes in fair value resulting from changes in interest rates by achieving a primarily U.S. dollar LIBOR - based floating interest expense.

If we all agreed that this value was fair, then stock prices would be static, stuck in place until an outside variable — say, the release of new economic data — changed investors» minds.

The spotlight that private equity firms and hedge funds find themselves under in the current regulatory environment, as well as the changes in fair value rules for financial reporting, increase the scrutiny of alternative asset managers by investors, fund administrators, and auditors.

The company recorded a net loss of $ 3.3 million in the second quarter of 2017 for the change in fair value on revaluation of its warrant liability associated with warrants issued in conjunction with its stock offering in February 2017.

The net loss for the three months ended June 30, 2017 was $ 2.3 million, including non-cash income of $ 1.2 million related to a gain recognized on the expiration of warrants, which was offset by a non-cash expense of approximately $ 3.3 million on the change in fair value of the company's warrant liability.

At the 20 level, a 0.5 % variation in inflation will change the fair value of the S&P 500 Index by 2.5 %.

As a result of this accounting change, TCIL will de-consolidate Quess and TCIL's remaining ownership interest in Quess will be recorded at fair value and presented as an investment in an associate company.

However, a rule change by the Reserve Bank of India in January 2014 prevents foreign investors from selling stakes in Indian firms at a pre-determined price or above fair market value — and DoCoMo's exit price is above fair value for Tata Teleservices.

As we saw during the global financial crisis, even the United States — considered the world's deepest, fairest, most liquid, best - regulated market — is prone to extreme price swings far exceeding any lasting changes in underlying business value.

To be fair to Silent Stan, this happened before he took over, this happened when the old board hired Gazidis for their payday and Silent Stan has been happy with his asset increasing in value year after year so why would he change that?

NASUWT general secretary Chris Keates: «The question the court is being asked to answer is whether it is just and fair to arbitrarily change the basis on which pensions are calculated, reducing their value by thousands of pounds.

What nonsense, a fair congestion charge doesn't «punish» anyone, but it changes incentives so that drivers consider the value of driving before getting behind the wheel.

In an invitation to the event next week shared with POLITICO, de Blasio is described as «an outspoken progressive voice on national issues including immigration reform, fair trade agreements, gun laws, transportation infrastructure and climate change,» who «exemplifies the values of Vermont Democrats.»

Priced below KBB Fair Purchase Price!Our mission is to provide you with the best vehicle purchase and ownership experience possible, from helping you qualify for credit online to estimating the value of your trade - in with a simple questionnaire, we work hard to give you the information and choices you need to have the freedom to guide your vehicle purchase.Please check availability as our inventory changes daily and listings may take 24 hours or more to update.

Overview Rear - wheel - drive, four - seat, full - sized, hybrid luxury sedan Pros Impressive performance and fuel efficiency Cons Only offers seating for four Value for money Fair What would I change?

2016 Jeep Wrangler Unlimited Sport billet silver metallic clearcoat 4WD 5 - Speed Automatic 3.6 L V6 24V VVT Recent Oil Change, Fully Detailed.Priced below KBB Fair Purchase Price!Awards: * 2016 Best Resale Value Awards * 2016 10 Most Fun SUVs * 2016 10 Best SUVs Under $ 25,000 * 2016 10 Most Awarded CarsMtn.

The fair - market value of the home after the flood was $ 0, which means the change in fair - market value caused by the flood is $ 120,000.

This is because when you transfer an asset to a third party — or any part thereof — even if money hasn't changed hands, you are generally deemed to have sold it at fair market value.

The author of that post suggests that the CAPE is useless for comparisons since FAS 157 changed accounting for fair value.

Even claims against equity must be done on a fair value basis, where hybrid instruments get decomposed into an equity claim and a debt claim, and the split gets re-evaluated each period as market prices change.

Even transferring a property out of your name into someone else's name can not protect the property from the bankruptcy process, as the courts consider a transfer a «deemed disposition» — in other words, the property was as good as sold, and even if no money changes hands, the theoretical sale price will be determined based on the fair market value of the home.

Under IFRS, in contrast, income - producing real estate is carried on the balance sheet at independently arrived at appraisal values; income statements reflect periodic Fair Value gains (or losses) on investment properties (i.e., periodic changes in appraisal values).

It is fair to argue that efficient market pricing reflects all relevant factors, not just underlying corporate value, and lack of prospects for changes in control are a very relevant factor in analyzing the Graham & Dodd net - nets on steroids.

It's called The Fair - Value P / E10 Number Can Change (Slightly) Over Time.

Little has changed, revenue's EUR 1.4 M, net losses are negligible, and net assets are 1.7 M (which I suspect are understated)-- let's assume 75 % of Book (or 1.2 M) is actually a fair value here.

The strong growth and cash flow from Humira, the continued development of their drug pipeline, and management's commitment to returning capital to shareholders through dividends has increased our estimate of fair value for the company and changed our holding period from one year to multiple years.