Sentences with phrase «in liability accounts»

Not exact matches

Statutory capital and surplus represents the excess of an insurance company's admitted assets over its liabilities, including loss reserves, as determined in accordance with statutory accounting practices.

There will certainly be other things that come up in due diligence, but a reasonable outline of how to treat items that fluctuate, such as inventory, liabilities, pre-payments, accounts receivable, and so forth, should be covered.

Failure to do so can not only get your account shut down, limiting a possibly lucrative means of getting customers, but it can also result in legal liability.

You agree to defend, indemnify and hold harmless NBCUniversal, its affiliates and their respective directors, officers, employees and agents from and against any and all claims, demands, actions, suits or proceedings, as well as any and all losses, liabilities, damages, costs and expenses (including reasonable legal fees and costs) arising out of or accruing from (a) any breach of these terms, including any of the foregoing provisions, representations or warranties, and / or from your placement or transmission of any content onto NBCUniversal's servers, and / or from any and all use of your account; (b) any material posted or otherwise provided by you (including without limitation User Content), or any other subscriber or user of your account that infringes any intellectual property right of any person or entity or defames any person or violates their rights of publicity or privacy; (c) any misrepresentation made by you in connection with your use of the online services; and (d) any breach of any of the representation, warranties or other terms or conditions relating to use of your User Content or the online services.

(2) The adjustment relates to an internal tax restructuring that lowered the tax rate on certain deferred tax liabilities recorded on intangible assets recognized in the Biomet merger acquisition - related accounting.

Other certain tax adjustments include internal restructuring transactions that lowered the tax rate on deferred tax liabilities recorded on intangible assets recognized in acquisition - related accounting.

Here's why: Many people don't realize that they may get socked with a 15 % excise tax as well as income - tax liability if their retirement accounts build so high that they, or their beneficiaries, eventually have to take any distribution that the IRS deems excessively large — more than $ 155,000 in 1996.

Updated daily, it takes into account day - to - day movements in market value compared to a company's liability structure.

Businesses can hide both assets and liabilities off the balance sheet so that they are not reflected in accounting book value.

In contrast, the banking sector had a net foreign currency liability position before taking into account the use of derivatives for hedging purposes and a net foreign currency asset position of close to zero after accounting for the use of hedging derivatives.

On top of its hidden liabilities, OLN has inflated accounting earnings due to non-operating items buried in the footnotes.

Clients in our separately managed accounts are responsible for all tax liabilities arising from transactions in their accounts, for the adequacy and accuracy of any positions taken on tax returns, for the actual filing of tax returns, and for the remittance of tax payments to taxing authorities.

The pro forma financial information was prepared using the acquisition method of accounting, which requires, among other things, that assets acquired and liabilities assumed in a business combination be recognized at their fair values as of the completion of the acquisition.

In contrast, the Public Accounts / Budget / Updates are presented on an accrual basis of accounting, recognizing an expense when the liability is incurred.

The Company prepares its consolidated financial statements in conformity with generally accepted accounting principles in the United States of America («GAAP»), which requires it to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of sales and expenses during the reporting period.

In addition, our future income taxes could fluctuate because of earnings being lower than anticipated in jurisdictions that have lower statutory tax rates and higher than anticipated in jurisdictions that have higher statutory tax rates, by changes in the valuation of our deferred tax assets and liabilities, or by changes in tax laws, regulations, or accounting principleIn addition, our future income taxes could fluctuate because of earnings being lower than anticipated in jurisdictions that have lower statutory tax rates and higher than anticipated in jurisdictions that have higher statutory tax rates, by changes in the valuation of our deferred tax assets and liabilities, or by changes in tax laws, regulations, or accounting principlein jurisdictions that have lower statutory tax rates and higher than anticipated in jurisdictions that have higher statutory tax rates, by changes in the valuation of our deferred tax assets and liabilities, or by changes in tax laws, regulations, or accounting principlein jurisdictions that have higher statutory tax rates, by changes in the valuation of our deferred tax assets and liabilities, or by changes in tax laws, regulations, or accounting principlein the valuation of our deferred tax assets and liabilities, or by changes in tax laws, regulations, or accounting principlein tax laws, regulations, or accounting principles.

These adjustments include workers» compensation expenses caused by actuarial revaluation and discount rate changes, PSRHBF prefunding expenses, the amortization of PSRHBF, CSRS and FERS unfunded liabilities, and the change in accounting estimate.

Under the Ethics in Government Act, most federal officeholders, including the president, must file annual reports that give a full accounting of their finances, including income, assets, and liabilities, among other information.

But some other critics have in a sense taken the other side of this trade, contending that if anything the formula underestimates the potential liability of long - dated options by failing to adequately account for so - called tail risk — the prospect that the markets will collapse under the weight of, say, a giant housing bubble.

The Company accounts for fuel derivative financial instruments at fair value and recognizes such instruments in the accompanying consolidated balance sheets in other current assets under prepaid expenses and other assets if the total net unsettled fair value balance is in a gain position, or other current liabilities if in a net loss position.

Making the increases allows CGI to shrink that liability as Logica gets paid, and record a corresponding increase in income - even though there is no corresponding additional cash coming in from those contracts because Logica already accounted for that revenue prior to its acquisition by CGI.

New accounting rules are likely to show that public pension plans could face hundreds of billions of dollars in additional liabilities, putting new pressure on state and local governments to act.

Since the transaction cost and potential tax liability of investing in mutual funds through online brokerages can be very high, we recommend investors looking to invest in mutual funds to purchase them directly from fund companies like Vanguard or Fidelity, through tax - advantaged accounts like IRAs and 401 (k) s.

In the case of Apache Corporation, the company recorded a provisional net deferred tax benefit of $ 822 million to reverse a previously recorded deferred tax liability for unrepatriated earnings and to account for the transition rule under the new law.

Our reading of the results to date, coupled with the absence of any large liabilities to be booked in the end - of - year accounting period, would imply a deficit for 2010 - 11 of about $ 38.5 billion, about $ 7 billion lower than the deficit of $ 45.4 billion forecast in the October 2010 Update.

In contrast, the Budget is on an accrual basis of accounting, recognizing expenses when the liability is incurred.

What we do is we guarantee it and we guarantee it in what is called in accounting lingo, a contingent liability.

• Asset and liability management of all insurance and financial accounts and of all money flows related to those in the pension insurance fund.

The impact of this receivable will be more than offset in March 2013, or in the end - of - year accounting period for fiscal year 2012 - 13, with the recording of a liability of $ 2.2 billion to Quebec for HST transitional assistance.

In contrast to other movements in the current account deficit during recent years, which were mainly the result of fluctuations in Australia's trade balance, the most recent increase largely reflected rising payments on Australia's stock of net foreign liabilities — the net income deficit (Graph C1In contrast to other movements in the current account deficit during recent years, which were mainly the result of fluctuations in Australia's trade balance, the most recent increase largely reflected rising payments on Australia's stock of net foreign liabilities — the net income deficit (Graph C1in the current account deficit during recent years, which were mainly the result of fluctuations in Australia's trade balance, the most recent increase largely reflected rising payments on Australia's stock of net foreign liabilities — the net income deficit (Graph C1in Australia's trade balance, the most recent increase largely reflected rising payments on Australia's stock of net foreign liabilities — the net income deficit (Graph C1).

That's why deposit accounts are a bank liability and that's why banks hold cash in their vaults as reserves That cash held in bank vaults forms the basis of the entire monetary system.

If any Shares remain outstanding after the date of termination, the Trustee thereafter shall discontinue the registration of transfers of Shares, shall not make any distributions to Shareholders, and shall not give any further notices or perform any further acts under the Trust Agreement, except that the Trustee will continue to collect distributions pertaining to Trust assets and hold the same uninvested and without liability for interest, pay the Trust's expenses and sell Bitcoins as necessary to meet those expenses and will continue to deliver Trust assets, together with any distributions received with respect thereto and the net proceeds of the sale of any other property, in exchange for Shares surrendered to the Trustee (after deducting or upon payment of, in each case, the fee to the Trustee for the surrender of Shares, any expenses for the account of the Shareholders in accordance with the terms and conditions of the Trust Agreement, and any applicable taxes or other governmental charges).

Under each agreement between the Trustee and an Authorized Participant to establish an Authorized Participant Custody Account («Authorized Participant Custody Account Agreement»), the Trustee is not contractually or otherwise liable for any losses suffered by any Authorized Participant or Shareholder that are not the direct result of its own gross negligence, fraud or willful default in the performance of its duties under such agreement, and in no event will its liability exceed the market value of the Bitcoins in the Authorized Participant Custody Account at the time such gross negligence, fraud or willful default is discovered by the Trustee.

To pay your tax liability in full right away, you can use «Direct Pay» on the IRS.gov website, which allows you to pay your tax bill directly from your checking or savings account.

They won't mind that government deficits have ballooned to 12 % of GDP (or 18 % of GDP in the United Kingdom, if unfunded pension liabilities are taken into account).

In truth, man is not made to be trusted for life, if secured against all liability to account.

Woolworths» and Wesfarmers» liabilities will double and Myer's liabilities will treble in 2019 under new lease accounting rules.

You agree to defend, indemnify, and hold harmless the Action Network Group and its affiliates and their officers, directors, employees, consultants, agents, licensors, and suppliers from and against any and all claims, losses, expenses, liabilities, settlements, litigation, damages, and / or costs (including, but not limited to, fees, costs and other expenses of attorneys and expert witnesses) arising out of or related to: (i) your use of the Site, including, but not limited to, any Materials or User Content, (ii) any violation of these Terms of Use or applicable law by you in connection with your use of the Site, including, but not limited to, any Materials or User Content, (iii) any actual or alleged infringement by you, or any person accessing the Site, including, but not limited to, any Materials or User Content, using your password or account identifier, of any intellectual property or privacy or other right of any third party, or (iv) any unauthorized use of password protected Materials or User Content utilizing your account information, whether or not known or authorized by you.

I / WE HEREBY RELEASE, WAIVE, DISCHARGE AND COVENANT NOT TO SUE the CHICAGO SPORT & SOCIAL CLUB, INC. («CSSC») and its affiliates (CSSC and its affiliates are referred to collectively as the «CLUB»), the sufficiency of which consideration is expressly acknowledged, and intending to be legally bound, do hereby, for myself, my heirs, executors, administrators, insurers, assigns, attorneys, representatives, agents, beneficiaries, legatees, representatives, successors, assigns and any other persons who may make claims on my behalf (collectively the «RELEASORS») OR ALL SPORTS SERIES / PARK DISTRICT OF HIGHLAND PARK / WINDY CITY FIELD HOUSE / CHICAGO PARK DISTRICT / FITNESS FORMULA CLUBS (FFC — UNION STATION) / URBANA PARK DISTRICT / MADISON PARKS ORGANIZATION / ABUNDANT LIFE CHRISTIAN SCHOOL / LANSING PARKS / CITY OF BLOOMINGTON / UNIVERSITY OF MICHIGAN / CHICAGO PUBLIC SCHOOLS — LAKE VIEW HIGH SCHOOL / CAMP OJIBWA / AUSTIN PARKS AND RECREATION facilities used by the participant, including its owners, managers, promoters, lessees of premises used to conduct the event or program, premises and event inspectors, underwriters, consultants and others who give recommendations, directions, or instructions to engage in risk evaluation or loss control activities regarding the CHICAGO SPORT & SOCIAL CLUB, INC. («CSSC») and its affiliates (CSSC and its affiliates are referred to collectively as the «CLUB»), the sufficiency of which consideration is expressly acknowledged, and intending to be legally bound, do hereby, for myself, my heirs, executors, administrators, insurers, assigns, attorneys, representatives, agents, beneficiaries, legatees, representatives, successors, assigns and any other persons who may make claims on my behalf (collectively the «RELEASORS») OR ALL SPORTS SERIES / PARK DISTRICT OF HIGHLAND PARK / WINDY CITY FIELD HOUSE / CHICAGO PARK DISTRICT / FITNESS FORMULA CLUBS (FFC — UNION STATION) / URBANA PARK DISTRICT / MADISON PARKS ORGANIZATION / ABUNDANT LIFE CHRISTIAN SCHOOL / LANSING PARKS / CITY OF BLOOMINGTON / UNIVERSITY OF MICHIGAN / CHICAGO PUBLIC SCHOOLS — LAKE VIEW HIGH SCHOOL / CAMP OJIBWA / AUSTIN PARKS AND RECREATION facilities or events held at such facility and each of them, their directors, officers, agents, employees, all for the purposes herein referred to as «Releasee»... FROM ALL LIABILITY TO THE UNDERSIGNED, my / our personal representatives, assigns, executors, heirs and next to kin FOR ANY AND ALL CLAIMS, DEMANDS, LOSSES OR DAMAGES AND ANY CLAIMS OR DEMANDS THEREFORE ON ACCOUNT OF ANY INJURY, INCLUDING BUT NOT LIMITED TO THE DEATH OF THE PARTICIPANT OR DAMAGE TO PROPERTY, ARISING OUT OF OR RELATING TO THE EVENT (S) CAUSED OR ALLEGED TO BE CAUSED IN WHOLE OR IN PART BY THE NEGLIGENCE OF THE RELEASEE OR OTHERWISin risk evaluation or loss control activities regarding the CHICAGO SPORT & SOCIAL CLUB, INC. («CSSC») and its affiliates (CSSC and its affiliates are referred to collectively as the «CLUB»), the sufficiency of which consideration is expressly acknowledged, and intending to be legally bound, do hereby, for myself, my heirs, executors, administrators, insurers, assigns, attorneys, representatives, agents, beneficiaries, legatees, representatives, successors, assigns and any other persons who may make claims on my behalf (collectively the «RELEASORS») OR ALL SPORTS SERIES / PARK DISTRICT OF HIGHLAND PARK / WINDY CITY FIELD HOUSE / CHICAGO PARK DISTRICT / FITNESS FORMULA CLUBS (FFC — UNION STATION) / URBANA PARK DISTRICT / MADISON PARKS ORGANIZATION / ABUNDANT LIFE CHRISTIAN SCHOOL / LANSING PARKS / CITY OF BLOOMINGTON / UNIVERSITY OF MICHIGAN / CHICAGO PUBLIC SCHOOLS — LAKE VIEW HIGH SCHOOL / CAMP OJIBWA / AUSTIN PARKS AND RECREATION facilities or events held at such facility and each of them, their directors, officers, agents, employees, all for the purposes herein referred to as «Releasee»... FROM ALL LIABILITY TO THE UNDERSIGNED, my / our personal representatives, assigns, executors, heirs and next to kin FOR ANY AND ALL CLAIMS, DEMANDS, LOSSES OR DAMAGES AND ANY CLAIMS OR DEMANDS THEREFORE ON ACCOUNT OF ANY INJURY, INCLUDING BUT NOT LIMITED TO THE DEATH OF THE PARTICIPANT OR DAMAGE TO PROPERTY, ARISING OUT OF OR RELATING TO THE EVENT (S) CAUSED OR ALLEGED TO BE CAUSED IN WHOLE OR IN PART BY THE NEGLIGENCE OF THE RELEASEE OR OTHERWISIN WHOLE OR IN PART BY THE NEGLIGENCE OF THE RELEASEE OR OTHERWISIN PART BY THE NEGLIGENCE OF THE RELEASEE OR OTHERWISE.

In accounting terms a receipt of # 10m for a player may be a loss if it doesn't discharge all the contractual liabilities (or a profit if it exceeds them) but you can't set that whole sum against future player purchases as it will only show as a profit or loss in player tradinIn accounting terms a receipt of # 10m for a player may be a loss if it doesn't discharge all the contractual liabilities (or a profit if it exceeds them) but you can't set that whole sum against future player purchases as it will only show as a profit or loss in player tradinin player trading.

Mr. Schneiderman has outlined an ambitious package of proposals that would end outside income for lawmakers, end per diem compensations given to politicians to pay for accommodations in the capital, drastically lower campaign contribution limits for individuals and lobbyists, control the amount of cash limited liability corporations can donate to candidates and abolish the virtually unregulated party «housekeeping» accounts.

The measures include provisions Assembly Democrats have backed in the past, including an end to unlimited political contributions funneled through limited liability companies, new regulations for party conference «housekeeping» or soft money accounts and new transparency proposals for lobbying funds.

It more fully takes into account future liabilities in tabulating annual costs.

Don Coqui on the Water also hosted the pol's Council campaign kickoff in December — and his account with the city Campaign Finance Board lists a $ 1,578.69 outstanding liability to the restaurant.

23.1 You agree to, and you hereby, defend, indemnify, and hold the Related Parties harmless from and against any and all claims, damages, losses, costs, investigations, liabilities, judgments, fines, penalties, settlements, interest, and expenses (including attorneys» fees) that directly or indirectly arise from or are related to any claim, suit, action, demand, or proceeding made or brought against any Related Party, or on account of the investigation, defense, or settlement thereof, arising out of or in connection with, whether occurring heretofore or hereafter:

7.2 Without prejudice to any remedy that Christian Connection may have against you, Christian Connection may close or suspend your account (without liability to you) with immediate effect and without notice your access to, and use of the Web Site and delete files in your account if Christian Connection:

If ONLINE BOOTY CALL.COM AND / OR MOBEZE believes in its sole discretion that any account may create liability for ONLINE BOOTY CALL.COM AND / OR MOBEZE, ONLINE BOOTY CALL.COM AND / OR MOBEZE may take any actions that it believes are prudent or necessary to minimize or eliminate its potential liability, including but not limited to, the release of User information.

We reserve the right to immediately terminate or restrict your account or your use of the Tubi Services or access to Content at any time, without notice or liability, if Tubi determines in its sole discretion that you have breached these Terms of Use, violated any law, rule, or regulation, engaged in other inappropriate conduct, or for any other business reason.

While it's true that, by all accounts, this behavior seems to extend directly from the ADD / overcompensation / showbiz - impresario persona he maintains in real life, that of a man who never outgrew directing Super Bowl commercials, it's hard to imagine an argument for a good movie to emerge unscathed from this crippling set of liabilities.

After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Faccounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking FAccounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund Method