Sentences with phrase «investment gains and losses»

Adjusted Operating Earnings represents GAAP net income adjusted for exclusion of, a) investment gains and losses, net of tax, b) dividends on participating life policies related to capital gains, c) equity base tax (release), d) a deferred tax benefit associated with a foreign subsidiary, and e) the inclusion of certain statutory interest maintenance reserve amortization, net of tax, with an offset for amortization of deferred acquisition costs where applicable.

Each participant's retirement benefits are based on the amount in that person's own account, including investment gains and losses and plan expenses.

An individual taxpayer's mix of investment gains and losses, risk profile, and success in investing ultimately determines the results, but a little tax planning can certainly increase gold's luster.

You can buy and sell ETFs like stock and your investment gains and losses are treated similarly.

The dashboard summary shows your net worth over time, your latest investment gains and losses, and a comparison of your results, called the «You Index» compared to major market indices.

Debt - to - capital ratio excluding net unrealized gain on investments, net of tax, included in shareholders» equity, is the ratio of debt to total capitalization excluding the after - tax impact of net unrealized investment gains and losses included in shareholders» equity.

Adjusted book value per share is total common shareholders» equity excluding net unrealized investment gains and losses, net of tax, included in shareholders» equity, divided by the number of common shares outstanding.

Not exact matches

In the opinion of the Company's management, adjusted book value per share is useful in an analysis of a property casualty company's book value per share as it removes the effect of changing prices on invested assets (i.e., net unrealized investment gains (losses), net of tax), which do not have an equivalent impact on unpaid claims and claim adjustment expense reserves.

Adjusted shareholders» equity is shareholders» equity excluding net unrealized investment gains (losses), net of tax, included in shareholders» equity, net realized investment gains (losses), net of tax, for the period presented, the effect of a change in tax laws and tax rates at enactment (excluding the portion related to net unrealized investment gains (losses)-RRB-, preferred stock and discontinued operations.

Core income (loss) is consolidated net income (loss) excluding the after - tax impact of net realized investment gains (losses), discontinued operations, the effect of a change in tax laws and tax rates at enactment, and cumulative effect of changes in accounting principles when applicable.

Some of these measures exclude net realized investment gains (losses), net of tax, and / or net unrealized investment gains (losses), net of tax, included in shareholders» equity, which can be significantly impacted by both discretionary and other economic factors and are not necessarily indicative of operating trends.

Revenues for insurance companies include premium and annuity income, investment income, and capital gains or losses, but exclude deposits.

The National Association of Real Estate Investment Trusts («NAREIT») defines funds from operations («NAREIT FFO») as net income / (loss) attributable to common shareholders computed in accordance with generally accepted accounting principles in the United States («GAAP»), excluding gains or losses from sales of operating real estate assets and change in control of interests, plus (i) depreciation and amortization of operating properties and (ii) impairment of depreciable real estate and in substance real estate equity investments and (iii) after adjustments for unconsolidated partnerships and joint ventures calculated to reflect NAREIT FFO on the same basis.

Because of a new accounting rule, Alphabet had to report the unrealized gains and losses from its investments.

Hanging on to winners allows gains to accumulate and defers taxes on them, while selling investments that aren't living up to expectations can prevent losses from mounting.

For insurance companies, revenue includes premium and annuity income, investment income, realized capital gains or losses, and other income, but excludes deposits.

Adjusted Net Income is defined as net income excluding (i) franchise agreement amortization, which is a non-cash expense arising as a result of acquisition accounting that may hinder the comparability of our operating results to our industry peers, (ii) amortization of deferred financing costs and debt issuance discount, a non-cash component of interest expense, and (gains) losses on early extinguishment of debt, which are non-cash charges that vary by the timing, terms and size of debt financing transactions, (iii)(income) loss from equity method investments, net of cash distributions received from equity method investments, (iv) other operating expenses (income), net, and (v) other specifically identified costs associated with non-recurring projects.

Some commenters suggested that the Department underestimated the harms to investors from NPRM's proposed delay, because the illustrative losses of investor gains did not include all types of conflicts nor all types of investment in addition to excluding the harms associated with rollover recommendations and small plans.

Includes Tax - Loss Harvesting, which enables Wealthfront to sell a losing investment and replace it with an equivalent investment, then apply the loss to income and gains to reduce tax liabilLoss Harvesting, which enables Wealthfront to sell a losing investment and replace it with an equivalent investment, then apply the loss to income and gains to reduce tax liabilloss to income and gains to reduce tax liability.

Investment return and principal value will fluctuate with market conditions, and you may have a gain or loss when you sell your shares.

In addition, the amount of the fund's income distributions will vary over time and the breakdown of returns between fund distributions and liquidation proceeds will not be predictable at the time of your investment, resulting in a gain or loss for tax purposes.

Investment return and principal value for our Funds will fluctuate with market conditions, and you may have a gain or loss when you sell your shares.

Buffett has said Berkshire's operating earnings are a better measure of how the company is performing in any given period, because those figures exclude the value of derivatives and investment gains or losses.

Berkshire said on Friday second - quarter profit fell 37 percent, reflecting a significant decline in investment gains and an underwriting loss from insurance.

Investment return and principal value of investments in the 529 Plans will fluctuate with market conditions, and you may have a gain or a loss upon sale.

Investments in derivatives involve costs and create economic leverage, which may result in significant volatility and cause the portfolio to participate in losses (as well as gains) that significantly exceed the portfolio's initial investment.

In this chart, assume an individual realizes a long - term capital gain of $ 5,000 in Investment A, and a long - term capital loss of $ 4,000 in Investment B.

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, consult your personal investment and / or tax advisers prior to investing money and realize you are solely responsible for any investment gains or losses as a result of the investments you enter into.

Investments in asset backed and mortgage backed securities are subject to prepayment risk which can limit the potential for gain during a declining interest rate environment and increases the potential for loss in a rising interest rate environment.

Investment return and principal value will fluctuate, so you may have a gain or loss when shares are sold.

If you first grow and then rebalance to more yield returning investments, you will have to realize your gains at some point along the way... I assume ideally you would prefer to do that in a slow and steady process after retirement, but when you deal with growth stocks you might also want to protect your gains by setting stop losses which could then create a huge taxable event on some random Friday morning...

Put simply, valuations have enormous implications for long - term investment returns, and for prospective market losses (or gains) over the completion of any market cycle, especially those that feature historically extreme valuation peaks (or troughs).

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.

Investments in mortgage - backed securities are subject to prepayment risk, which can limit the potential for gain during a declining interest rate environment and increase the potential for loss in a rising interest rate environment.

Investment return, net asset value, and market price will fluctuate, and you may have a gain or a loss when you sell your shares.

This basically means that you can sell a stock for a loss and then subtract that loss from what you gained on your other investments to reduce the total capital gains.

This a high - risk investment that has the ability to produce huge gains in a bull market and huge losses in a bear.

The net benefit from transactions in Q4 FY14 relates primarily to a $ 0.05 gain on the sale of our Malaysia equity method investment, partially offset by a loss on the sale of our Australia retail operations and transaction costs incurred in Q4 FY14 related to the planned acquisition of Starbucks Japan.

For example, things like stocks, bonds, and other investment property are capital assets, so if you receive virtual currency from selling these items, you will be taxed on the capital gains / loss.

Losses, adjusted for investment gains and to account for discontinued operations, came to 49 cents per share.

The fund may invest in derivatives, which are often more volatile than other investments and may magnify the Fund's gains or losses.

One important thing to remember is that there are two different types of gains / losses from investments — short - term gains (if you held an asset for one year or less) and long - term gains (over one year; i.e. one year and one day).

Although wrong to let investment decisions be driven by taxation, is there an issue of any income being taxable directly, whereas there any capital could be managed to a degree by realising any gains / losses on an annual basis and using the capital allowance?

Consult your personal investment and / or tax advisers prior to investing money and realize you are solely responsible for any investment gains or losses as a result of the investments you enter into.

These documents are important to lenders because they not only verify your salary but also show trends in your earnings and important information about investment gains or losses.

Gains and losses on day trading activity are subject to taxes just as with gains and losses on other investment inGains and losses on day trading activity are subject to taxes just as with gains and losses on other investment ingains and losses on other investment income.

Return on Investments (ROI)-- Measures a business's gains and / or losses generated by spending activities; a standard profitability ratio.

In the week ending 02 March, 2018, some hedge funds did something right posting gains during the market's recent meltdown: Caxton Associates, Graham Capital and Tudor Investment were up during the turbulent start to 2018 after having reported losses in 2017.

 The Harper government's decision last year to write off every penny of the auto aid and thus build it all into last year's deficit calculation (which I questioned at the time as curious and even misleading) has already been proven wrong. Since the money was already «written off» by Ottawa as a loss (on grounds that they had little confidence it would be repaid — contradicting their own assurances at the same time that it was an «investment,» not a bail - out), any repayment will come as a gain that can be recorded in the budget on the revenue side. Jim Flaherty has learned from past Finance Ministers (especially Paul Martin) that it's always politically better to make the budget situation look worse than it is (even when the bottom has fallen out of the balance), thus positioning yourself to triumphantly announce «surprising good news» (due, no doubt, to «careful fiscal management») down the road. The auto package could thus generate as much as $ 10 billion in «surprising good news» for Ottawa in the years to come (depending on the ultimate worth of the public equity share).