Sentences with phrase «on asset disposal»

Forecast losses and gains on asset disposal and recommends various options for transfer, write - off, or sale

Not exact matches

Special items include expenses resulting directly from our business combinations and / or global restructuring, quality and operational excellence initiatives, including employee termination benefits, certain contract terminations, consulting and professional fees, dedicated project personnel, asset impairment or loss on disposal charges, certain litigation matters, costs of complying with our deferred prosecution agreement and other items.

Net losses (gains) on disposal of assets, restaurant closures, and refranchisings represent sales of properties and other costs related to restaurant closures and refranchisings.

A reverse Morris trust is a tax - optimization strategy in which a company wishing to spin off and subsequently sell assets to an interested party can do so while avoiding taxes on any gains from such asset disposal.

Beijing has substantive tools at its disposal: gargantuan foreign exchange reserves, close control over the conduits of domestic finance, a current account surplus and a near - monopoly on yuan assets held on shore.

On March 30, 2015 the Court approved an asset purchase agreement among Target Canada, Target Brands Inc. and Target Corporation (the U.S. parent company) wherein Target Corporation will purchase a variety of items that use or display intellectual property (such as shopping carts and exterior signage), and pay the costs of third party removal and disposal of these items.

But player disposals, including those of defender Paddy McNair to Sunderland, Morgan Schneiderlin to Everton and Memphis Depay to Olympique Lyonnais, contributed to a # 10.9 million profit on the disposal of so - called «intangible assets».

The law provides additional benefits for taxpayers as all taxpayers are now allowed to determine and pay taxes based on their own estimates; carry forward losses and take account of losses on the disposal of capital assets.

Individuals are subject to Capital Gains Tax (CGT) on the gain made on the disposal of an asset.

It is my humble view and submission that Nigeria will still and shall still come out stronger and better of this current economic recession without necessarily opting for a cheap idea of selling our national assets but by urgently taking a drastic and sincere step on some of our untapped resources that are readily available at our disposal.

Disincorporation Relief allows a company to transfer certain types of assets (company assets such as land and buildings, goodwill and other intangible assets) to its shareholders (who continue to operate the business in an unincorporated form) without the company incurring a corporation tax charge on the disposal of the assets.

For use with the AQA Accounting (new spec) Revision of adjustments include: prepayments, accruals, depreciation, irrecoverable debts, doubtful debts, additional income and profit / loss on disposal of non-current assets

Revision of adjustments include: prepayments, accruals, depreciation, irrecoverable debts, doubtful debts, additional income and profit / loss on disposal of non-current assets

This ensures that all the IT assets and the data held on them are properly managed and protected, from procurement to daily use and the eventual safe disposal, including (where possible) recycling to recuperate any residual value for your school, college or university.

The problem with this strategy, though convincing in theory, is that there is little incentive for the heads to do so on the current model, which provides inadequate capital for the development of such arrangements, and constrains these trusts in important ways from attracting and deploying the resources necessary for sustainable school improvement, such as constraints on the pooling of General Annual Grant funding, accumulation of surpluses, borrowing (whether secured against assets or on funding agreements), deployment of capital, and acquisition and disposal of fixed assets — all inhibit chains from deploying resources where they are needed most.

These disposals represent further progress on the board's strategy to realise value from non-core assets.

Operational & Strategic Focus for 2018 Improving shareholder returns Improving return on capital from our existing assets; Focus capital expenditure on highest return divisions; Disposal of non-core assets.

With the game coming to PS3, PS4, Xbox 360, Xbox One and the PC if we are to believe the earlier Amazon Listing on Amazon UK, From what I gathered from the trailer, we can look forward to using environments to our advantage which is a feature taken from Injustice: Gods Among Us and in the earlier Mortal Kombat games from the old days, we see the return of the X-Ray (poor Sub-Zero), we can also hope to expect dynamic stages and environmental assets at our disposal and hopefully level transitions, Along with all that we see that Scorpion and Sub-Zero have new moves to them and if the fatality at the end of the video is Scorpions new fatality then I am more than excited for this game!

It has also handled various matters for E.ON Climate & Renewables, including assisting with the disposal of transmission assets to the offshore transmission owner, drafting and negotiating an interface agreement and advising on construction contracts, crossing and proximity agreements and security transfers.

The disposal by Wolters Kluwer of its French trade media assets is said to be in line with its strategy to focus on legal information and software solutions for law firms, corporate counsel, and other legal and compliance professionals.

Sarah works mainly on acquisitions on investment property, asset management of assets and disposals.

Philip handles Insolvency & Turnaround matters, representing many insolvency practitioners both regionally and nationally on formal insolvency appointments, asset realisation, security issues, pre-packs and other asset disposals.

The provisions in this area (TCGA 1992, s 86) will be amended to provide that settlors who are UK resident but not UK domiciled will be liable on the arising basis where gains are made on the disposal of UK situate assets and on the remittance basis where they are made on the disposal of assets situated outside the UK.

Before joining Gardner Leader, she worked for a specialist commercial real estate practice in Oxfordshire, and is particularly specialised in property acquisitions, disposals and asset management; site acquisitions and onward sales; and advising on real estate and infrastructure matters for landlords, tenants and telecoms and data centre operators.

Our operational property division, headed by Simon Ellis, focuses on the enhancement and development of networks and obtaining rights by way of options, licences and easements, as well as leasehold and freehold acquisitions and redundant asset disposal.

Advises international and Russian corporates on acquisitions and disposals of Russian assets.

The team remained active on a range of significant energy and infrastructure projects, with examples including Jonathan Hart's advice to Aspire Defence Capital Works and Aspire Defence Services regarding the Ministry of Defence's Army Basing Programme; and Leeds - based Melanie Grimmitt's assistance to E.On Climate & Renewables UK Humber Wind with the construction aspects of the disposal of the transmission assets at Humber Gateway offshore wind farm to a consortium comprising Balfour Beatty Investments and Equitix.

In 2016, we were lead advisor to TIMF on the disposal of its remaining 25 assets of student accommodation - comprising roughly 6,000 beds.

Other notable cases included: acting for a US company in a High Court claim arising from the disposal of a UK subsidiary; acting for court - appointed receivers in the recovery of billions in assets of a defendant in High Court proceedings; and advising corporate clients on anti-bribery and corruption issues and investigations.

Lindsay Texel acts for owner - managed businesses and large corporates; she advised Newby Asset Management on the # 5.5 m acquisition and funding of the York - based Cocoa Works site, which is intended for residential development, and also assisted new client KME Yorkshire with the # 6.5 m disposal of an industrial complex in Liverpool.

It also handled various matters for Standard Life, including assisting with the refinancing of all assets held by Standard Life Investments Property Holdings, advising on the merger of the Standard Life Investments UK Property Fund with the Standard Life Investments Ignis UK Property Fund, assisting with five post-Brexit disposals for the Standard Life Investments UK Real Estate Fund with an aggregate value in excess of # 115m, and advising on the # 69m disposal of a shopping centre in Birmingham.

Nortel on its global administration and the related disposal of US$ 5 billion of assets by US bankruptcy sale proceedings

Our Property team advises on the entire real estate life cycle, including project and corporate structuring, land and real estate acquisition, asset management, disposals and leasing.

Our team led advised joint administrators of Redx Pharma plc on the disposal of assets, including patents in the Redx BTK program, for the sum of US$ 40 million.

The type of instructions that we typically receive range from assisting clients on field exploration and development activity to more mainstream asset, infrastructure construction and investment, and corporate acquisition and disposal.

Mr. Wilson's extensive experience before joining Davis Polk includes advising the Royal Bank of Scotland Group on the $ 71 billion consortium takeover of ABN AMRO and subsequent integration work, its # 12 billion rights issue, # 15 billion open offer and # 25.5 billion share issue to H.M. Treasury, its terms of accession to the U.K. Government's # 282 billion Asset Protection Scheme and various aspects of its subsequent asset disposal proAsset Protection Scheme and various aspects of its subsequent asset disposal proasset disposal program.

Herbert Smith Freehills acted as lead counsel advising Chevron Corporation on its disposal of its geothermal and other power related assets in Indonesia and the Philippines.

Domini's experience stretches from acquisitions and disposals of investment property, real estate restructurings and negotiating commercial leases on behalf of both landlords and tenants, through to asset management work for landlords of office, industrial and retail premises.

The standard form wording provides that the prohibition on disposal of assets includes assets that are indirectly held by the defendant, whether in his own name or the name of others.

The ability to extend the prohibition on disposal of assets beyond the named defendant to related entities is a unique and important aspect of worldwide freezing order relief (see Marlwood v Kozeny [2007] EWHC 950 (Comm)-RRB-.

On the placing of money into a charitable fund, the wife had two courses, said the judge: she could allege reckless expenditure by the husband and seek re-attribution to his asset fund (Norris v Norris [2002] EWHC 2996 (Fam), [2003] All ER (D) 428 (Feb); Vaughan v Vaughan [2007] EWCA Civ 1085, [2007] All ER (D) 43 (Nov)-RRB-; or she could seek to have the disposal set aside under Matrimonial Causes Act 1973 (MCA 1973), s 37 (2)(b).

For capital gains tax (CGT) purposes houses are just like any other asset with one important exemption — that the gain on disposal of a person's principal private residence is not subject to CGT.

Fladgate LLP has acted for AIM listed client Hameldon Resources Limited (formerly Upstream Marketing and Communications Inc) on its disposal of Upstream Asia Limited and Camber Communications Limited, Hameldon's wholly - owned BVI subsidiaries, to Asset Pioneer Limited.

KRYPTONITE1, a crypto asset manager focused on the blockchain ecosystem has recently announced some portfolio updates which include a partial disposal of its holding of tokens in the Qtum project.

«From now on Venezuela is placed at the disposal of all the rules with which our Venezuelan digital assets are programmed, respecting the best standards of the cryptocurrency community in the world, to generate confidence and security in the national and international market», El Aissami said.

Oversaw addition, disposal, and transfer of all capital assets, and focused on compliance of corporate policy on Fixed Assets and Capital Expendiassets, and focused on compliance of corporate policy on Fixed Assets and Capital ExpendiAssets and Capital Expenditures.

Fox Asset Management (Red Bank, NJ) 6/2005 — 6/2006 Client Records • Classify, store, retrieve and update client information for 1,200 accounts • Examine and code incoming transactions of deposits and withdrawals on a daily basis • Direct proper disposal of all files annually in accordance with legal requirements • Manage all contact and legal document shipping / tracking via FedEx, UPS, and DHL • Set and strictly adhere to project budgets and timelines • Promoted for excellence in team leadership and project management abilities

Asset sales helped fuel $ 625.6 million of distributable earnings, which reflect profits on those disposals and fund management fees, compared with $ 593.5 million a year earlier.