Yes, you can set them off against the Short Term Capital Gains (or) Long Term Capital Gains that you might have made
on other capital assets.
Not exact matches
Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses
on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect
on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions
on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or
other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our
other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and
other customers, and the risk of nonpayment by such customers; 13) any adverse impact
on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact
on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or
other security attacks, information technology failures, or
other disruptions; 16) returns
on pension plan
assets and the impact of future discount rate changes
on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco
on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and
other aerostructures suppliers; 19) the effect of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted
on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence
on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and
other governments
on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional
capital needs or for payment of interest
on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and
other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and
other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among
other things.
Before Resco, Katie was a managing partner at Etho
Capital; an
asset management company focused
on building sustainable ETFs and
other investment products.
There are certainly
other options
on the table as well, including purchasing a vehicle or a sizable
capital asset before the end of the year.
GSV
Asset Management and Learn
Capital, among
others, are expected to participate in the second closing
on the round this fall.
In an interview
on «Squawk Box,» the founder of Duquesne
Capital said the Fed's policy of quantitative easing was inflating stocks and
other assets held by wealthy investors like himself.
Most agree that banks need to have more cash, or
capital, available to ensure they do not default
on their obligations when the value of their
other assets plunge, as happened during the recent mortgage crisis.
Millennium Wave Investments cooperates in the consulting
on and marketing of private and non-private investment offerings with
other independent firms such as Altegris Investments;
Capital Management Group; Absolute Return Partners, LLP; Fynn
Capital; Nicola Wealth Management; and Plexus
Asset Management.
The performance goals upon which the payment or vesting of any Incentive Award (
other than Options and stock appreciation rights) that is intended to qualify as Performance - Based Compensation depends shall relate to one or more of the following Performance Measures: market price of
Capital Stock, earnings per share of Capital Stock, income, net income or profit (before or after taxes), economic profit, operating income, operating margin, profit margin, gross margins, return on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return on assets or net assets, return on capital, return on i
Capital Stock, earnings per share of
Capital Stock, income, net income or profit (before or after taxes), economic profit, operating income, operating margin, profit margin, gross margins, return on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return on assets or net assets, return on capital, return on i
Capital Stock, income, net income or profit (before or after taxes), economic profit, operating income, operating margin, profit margin, gross margins, return
on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and free cash flow), cash position, return
on assets or net
assets, return
on capital, return on i
capital, return
on invested
If the prevailing patterns of
capital flows were to exert downward pressure
on interest rates and upward pressure
on other asset prices, they would contribute to more expansionary financial conditions than would otherwise be the case.
Under the Bonus Plan, our compensation committee, in its sole discretion, determines the performance goals applicable to awards, which goals may include, without limitation: attainment of research and development milestones, sales bookings, business divestitures and acquisitions, cash flow, cash position, earnings (which may include any calculation of earnings, including but not limited to earnings before interest and taxes, earnings before taxes, earnings before interest, taxes, depreciation and amortization and net earnings), earnings per share, net income, net profit, net sales, operating cash flow, operating expenses, operating income, operating margin, overhead or
other expense reduction, product defect measures, product release timelines, productivity, profit, return
on assets, return
on capital, return
on equity, return
on investment, return
on sales, revenue, revenue growth, sales results, sales growth, stock price, time to market, total stockholder return, working
capital, and individual objectives such as MBOs, peer reviews, or
other subjective or objective criteria.
I assume you aren't suggesting selling
capital assets like your shares that are producing dividend income, which you'd incur
capital gains
on, nor
other capital assets that you would incur tax
on from a sale.
Apache plans to continue an elevated level of activity in the Permian Region during 2018, while continuing to balance
capital investments between its larger development project at Alpine High and focused exploration and development programs
on other core
assets in its Permian region.
Important factors that may affect the Company's business and operations and that may cause actual results to differ materially from those in the forward - looking statements include, but are not limited to, increased competition; the Company's ability to maintain, extend and expand its reputation and brand image; the Company's ability to differentiate its products from
other brands; the consolidation of retail customers; the Company's ability to predict, identify and interpret changes in consumer preferences and demand; the Company's ability to drive revenue growth in its key product categories, increase its market share, or add products; an impairment of the carrying value of goodwill or
other indefinite - lived intangible
assets; volatility in commodity, energy and
other input costs; changes in the Company's management team or
other key personnel; the Company's inability to realize the anticipated benefits from the Company's cost savings initiatives; changes in relationships with significant customers and suppliers; execution of the Company's international expansion strategy; changes in laws and regulations; legal claims or
other regulatory enforcement actions; product recalls or product liability claims; unanticipated business disruptions; failure to successfully integrate the Company; the Company's ability to complete or realize the benefits from potential and completed acquisitions, alliances, divestitures or joint ventures; economic and political conditions in the nations in which the Company operates; the volatility of
capital markets; increased pension, labor and people - related expenses; volatility in the market value of all or a portion of the derivatives that the Company uses; exchange rate fluctuations; disruptions in information technology networks and systems; the Company's inability to protect intellectual property rights; impacts of natural events in the locations in which the Company or its customers, suppliers or regulators operate; the Company's indebtedness and ability to pay such indebtedness; the Company's dividend payments
on its Series A Preferred Stock; tax law changes or interpretations; pricing actions; and
other factors.
What is to stop U.S. banks and their customers from creating $ 1 trillion, $ 10 trillion or even $ 50 trillion
on their computer keyboards to buy up all the bonds and stocks in the world, along with all the land and
other assets for sale, in the hope of making
capital gains and pocketing the arbitrage spreads by debt leveraging at less than 1 % interest cost?
-- Goethe What is to stop U.S. banks and their customers from creating $ 1 trillion, $ 10 trillion or even $ 50 trillion
on their computer keyboards to buy up all the bonds and stocks in the world, along with all the land and
other assets for sale, in the hope of making
capital gains and pocketing the arbitrage spreads by debt leveraging at less than 1 % interest cost?
Blake counsels
asset managers and broker - dealers
on all aspects of the development and distribution of alternative investment products, including registered investment companies, business development companies, and
other permanent or long - term
capital structures, as well as hedge funds and private equity funds.
Capital flows to (from) gold depend
on decreases (increases) in expected returns from
other asset classes.
«Leaving the question of price aside, the best business to own is one that over an extended period can employ large amounts of free —
other peoples money — in highly productive
assets so that return
on owners
capital becomes exceptional.»
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.
Though the amended bill would cut the corporate tax rate, it also created a new
capital gains tax
on securities and
other capital assets.
Likewise, Clinton would limit itemized deductions, raise the estate tax and increase taxes
on capital gains (profits from the sale of stocks and
other assets held at least a year); these are concentrated among the wealthy and upper middle class.
Gains
on sales of these
assets by individuals are currently taxed at a higher rate than
other long - term
capital gains.
Examples of these risks, uncertainties and
other factors include, but are not limited to the impact of: adverse general economic and related factors, such as fluctuating or increasing levels of unemployment, underemployment and the volatility of fuel prices, declines in the securities and real estate markets, and perceptions of these conditions that decrease the level of disposable income of consumers or consumer confidence; adverse events impacting the security of travel, such as terrorist acts, armed conflict and threats thereof, acts of piracy, and
other international events; the risks and increased costs associated with operating internationally; our expansion into and investments in new markets; breaches in data security or
other disturbances to our information technology and
other networks; the spread of epidemics and viral outbreaks; adverse incidents involving cruise ships; changes in fuel prices and / or
other cruise operating costs; any impairment of our tradenames or goodwill; our hedging strategies; our inability to obtain adequate insurance coverage; our substantial indebtedness, including the ability to raise additional
capital to fund our operations, and to generate the necessary amount of cash to service our existing debt; restrictions in the agreements governing our indebtedness that limit our flexibility in operating our business; the significant portion of our
assets pledged as collateral under our existing debt agreements and the ability of our creditors to accelerate the repayment of our indebtedness; volatility and disruptions in the global credit and financial markets, which may adversely affect our ability to borrow and could increase our counterparty credit risks, including those under our credit facilities, derivatives, contingent obligations, insurance contracts and new ship progress payment guarantees; fluctuations in foreign currency exchange rates; overcapacity in key markets or globally; our inability to recruit or retain qualified personnel or the loss of key personnel; future changes relating to how external distribution channels sell and market our cruises; our reliance
on third parties to provide hotel management services to certain ships and certain
other services; delays in our shipbuilding program and ship repairs, maintenance and refurbishments; future increases in the price of, or major changes or reduction in, commercial airline services; seasonal variations in passenger fare rates and occupancy levels at different times of the year; our ability to keep pace with developments in technology; amendments to our collective bargaining agreements for crew members and
other employee relation issues; the continued availability of attractive port destinations; pending or threatened litigation, investigations and enforcement actions; changes involving the tax and environmental regulatory regimes in which we operate; and
other factors set forth under «Risk Factors» in our most recently filed Annual Report
on Form 10 - K and subsequent filings by the Company with the Securities and Exchange Commission.
Our investment management practice advises
on investment funds, tax law and regulatory issues in the context of structuring various kinds of collective
capital assets investing in private equity, real estate, renewable energy, leasing agreements and
other asset classes.
Based
on tax experts feedback, estate tax is not teh only, and seemingly the worst, way of addressing this issue -
other approaches are simply closing the «step - up» loophole by requiring
capital tax cost basis be original purchase price and not «at inheritance» price; OR, limiting estate tax to appreciated portion of
assets that haven't been taxed with
capital gains taxes by time of death of owner.
As an intern, you will have the opportunity to work
on a wide variety of matters such as: appropriations, fiscal law and financial management; acquisitions, financial assistance and public private partnerships; innovative financing; real property and
asset management; information technology investment and
capital planning; employee ethical conduct, conflicts of interest and political activities; equal employment opportunity and
other civil rights matters; Federal personnel and employment; and alternative dispute resolution.
The tender offer is conditioned upon, among
other things, (i) the BVF Nominees being elected to Avigen's board of directors at a special meeting of stockholders called for that purpose, or otherwise appointed, and constituting a majority of directors
on Avigen's board, (ii) the Avigen board redeeming the poison pill rights issued and outstanding under Avigen's Poison Pill Rights Plan, or the Purchaser being satisfied in its reasonable discretion that the Poison Pill Rights are otherwise inapplicable to this tender offer, the Purchaser or any affiliate or associate of the Purchaser and (iii) Avigen not having authorized, recommended, proposed, announced its intent to enter into or entered into an agreement with respect to or effected any merger, consolidation, liquidation, dissolution, business combination, acquisition of
assets, disposition of
assets, alternative strategy or relinquishment of any material contract or
other right of Avigen or any comparable event or
capital depleting transaction not in the ordinary course of business.
A total return swap is a swap agreement in which one party makes payments based
on a set rate, either fixed or variable, while the
other party makes payments based
on the return of an underlying
asset, which includes both the income it generates and any
capital gains.
If this website contains information regarding
capital markets, financial instruments and / or
other topics relevant for investments of
assets, the exclusive purpose of this information is to give general guidance
on investment management services provided by members of our group.
There are many times during the ebb and flow of the
capital markets that specific commodities take
on a large global role and drive the direction of
other assets.
CAR focuses
on optimizing the income tax classifications and
other tax incentives (e.g. manufacturing investment credits, sales tax exemptions) surrounding client's major
capital asset expenditures resulting in a report that outlines the tax technical and costing detail support for the recommended classifications.
Krista also focuses
on optimizing the income tax classifications and
other tax incentives (e.g. manufacturing investment credits and energy conservation credits / rebates) surrounding client's major
capital asset expenditures.
Fees
on hedge funds can be quite high relative to
other investments.Usuallytwo fees are charged; one is based
on the total
assets and can be in the 1 to 3 percent range, and the
other is a performance fee that is based
on all
capital gains earned by the fund and can reach as high as 40 percent.
Most
other assets owned by an individual receive a step - up in cost basis upon the death of the person, eliminating all
capital gains
on those
assets up to that point in time.
By swapping those
assets that are currently trading below the purchase price (due to a rise in interest rates, deteriorating credit situation, etc.) you can reduce or eliminate the
capital gains you would otherwise have paid
on your
other profitable transactions in the current tax year.
The significance of Encore
Capital's recent move is that this is the first time since credit reporting left the pre-Fair Credit Reporting Act Dark Ages of almost 50 years ago, that credit reporting incentives similar to pay - for - delete are being brought out from the shadows, into daylight, and made available to millions of qualifying debt - holders burdened with Midland,
Asset Management and
other Encore
Capital - owned debts
on their credit reports.
This question and your
other one indicate you're a bit unclear
on how
capital gains taxes work, so here's the deal: you buy an
asset (like shares of stock or a mutual fund).
The allowable claim for the regular donation credit is based
on qualified gifts: cash, securities or
other types of
capital assets.
Simply valuing the management fee stream from these
assets at a 15 price - to - earnings multiple, in line with
other money managers, and placing a lower multiple
on its
capital - markets unit, yields $ 3.25 or so per share in value, fully taxed.
But I think the challenges to come will prompt another wave of
asset manager consolidation — in terms of timing vs. performance that may prove a difficult investment theme to play... [There are
others, but Janus
Capital (JNS: US) is an interesting & obvious consolidation candidate, trading
on an ex-cash 0.8 % of
Assets Under Management (AUM)-RSB-.
One particularly interesting observation in the paper is the distinction between the strategies of hedge funds
on one hand and
other investors (individuals, private equity funds, venture
capital firms, and
asset management groups for wealthy investors)
on the
other.
In
other cases, a large tax bill
on a
capital gain may force the sale of an
asset like a rental property (or a cottage, business, etc.).
All of this plus a few
other stocks and the value of some media
assets recently added up to $ 107 per share for Liberty
Capital, calculates Routh, who regularly makes some great calls
on media stocks.
If you realize a
capital loss (by selling an
asset for less than you paid for it) you can use that loss to reduce any
capital gains you had
on other assets that year.
In contrast, stocks are claims
on real
assets, such as land, factories and equipment, as well as the ideas, patents and all
other capital that generate corporate profits and appreciate over time with the general level of prices.
A swap is an agreement in which one party makes payments based
on a set rate, either fixed or variable, while the
other party makes payments based
on the return of an underlying
asset, which includes both the income it generates and any
capital gains.
On the
other hand, a banking licence is an unrecorded intangible
asset that's potentially very valuable — it could be monetized, for example, via low - cost / low -
capital joint ventures with interested third parties, or even perhaps via some type of sale.
There are no
capital returns
on cash, and the income is much less than the total returns from
other asset classes
The loss from charged - off loans gets reported
on Form 8949 — Sales and
Other Dispositions of
Capital Assets.