Sentences with phrase «ordinary share capital»

When calculating dividend coverage for ordinary share capital, it is necessary to deduct any dividend paid on irredeemable preference shares from the net profit earned during the accounting period in order to arrive at the earnings attributable to ordinary share holders.

It also acquired 7.4 % of the ordinary share capital, though this shareholding is likely to be returned to al Shihabi after two years.

The offer values the entire issued ordinary share capital plus debt of Newmarket Creameries at approximately $ 33m.

Not exact matches

«We are now in a position to continue and implement our attractive capital return policy, we increased our ordinary dividend and announcing (a) share buyback program,» Ermotti told CNBC.

698 Capital International Ltd increased its relevant interest from 28,177,158 ordinary shares (58.20 %) to 49,777,153 ordinary shares (60.31 %).

On 12 January 2018, Valmec completed the issue of 22,522,083 fully paid ordinary shares in the capital of the Company (Option Shares) upon the exercise of 22,522,083 listed options (ASX: VMXO) with an exercise price of $ 0.25 per oshares in the capital of the Company (Option Shares) upon the exercise of 22,522,083 listed options (ASX: VMXO) with an exercise price of $ 0.25 per oShares) upon the exercise of 22,522,083 listed options (ASX: VMXO) with an exercise price of $ 0.25 per option.

Any gain or loss recognized on such a premature disposition of the ISO shares in excess of the amount treated as ordinary income is treated as long - term or short - term capital gain or loss, depending on how long the shares were held by the participant prior to the sale.

Has never paid any cash dividends on share capital, and does not expect to pay dividends or other distributions on ordinary shares in foreseeable future.

If a participant disposes of such shares within one year after the date of exercise and two years after the date of grant (the «ISO Holding Period»)(such disposition, a «Disqualifying Disposition»), any gain on such Disqualifying Disposition, up to the amount of the spread on exercise, will be ordinary income, with the balance being capital gain.

Any additional gain or loss recognized on such premature sale of the shares in excess of the amount treated as ordinary income will be characterized as capital gain or loss.

On July 28, 2015, we entered into a subscription agreement for ordinary shares, or the Subscription Agreement, with Invesco Perpetual High Income Fund, Woodford Patient Capital Trust plc and LF Woodford Equity Income Fund, or, collectively, the Existing Investors, and Novartis.

This discussion applies only to a U.S. Holder that holds our ordinary shares or ADSs as a capital asset for tax purposes (generally, property held for investment).

If the holding periods are not satisfied, then: (1) if the sale price exceeds the exercise price, the optionee will recognize capital gain equal to the excess, if any, of the sale price over the fair market value of the shares on the date of exercise and will recognize ordinary income equal to the difference, if any, between the lesser of the sale price or the fair market value of the shares on the exercise date and the exercise price; or (2) if the sale price is less than the exercise price, the optionee will recognize a capital loss equal to the difference between the exercise price and the sale price.

Its share capital currently comprises 4.563.996.485 ordinary shares traded on the Spanish Stock Market (Madrid, Barcelona, Bilbao and Valencia) and on those in London, Tokyo, New York, Lima, Buenos Aires and São Paulo.

Impact of QEF Election: A U.S. Holder who has made a QEF election includes its pro rata share of the PFIC's ordinary earnings and net capital gains in the Holder's income for each taxable year.

«The U.S. Holder would increase the tax basis in its PFIC ownership interest to reflect the Holder's pro rata share of the PFIC's ordinary earnings and net capital gains.

Ordinary dividends or capital gains of $ 10 or more, whether paid in cash or reinvested in additional shares, and / or

Long - term gains realized from your sale of fund shares, as well as those distributed by your fund, are taxed at a reduced capital gains tax rate while short - term gains and ordinary income dividends could be taxed at a higher tax rate.

Distributions of earnings from nonqualifying dividends, interest income, other types of ordinary income, and short - term capital gains (i.e., on shares held for less than one year) will be taxed at the ordinary income tax rate applicable to the taxpayer.

You have to remember to sell when you get the new shares, and your taxes become a bit more complicated; the discount that you receive is taxed as ordinary income, and then any change in the price of the stock between when you receive it and you sell it will be considered a capital gain or loss.

And to the extent you can combine rebalancing with any tax - related moves, such as selling off shares of poor performers to generate realized capital losses that can be applied against realized capital gains or even ordinary income, so much the better.

This will depend on the precise amount of your ordinary income and the amounts of capital gains on the shares you may sell.

(For instance, if these are mutual fund shares, the mutual fund may distribute an unexpectedly large capital gain to shareholders next year, offsetting the loss you were hoping to deduct against ordinary income.)

Outstanding shares total 33.4 mio (ignore 13.2 mio of «A «ordinary shares, they're non-voting & have no capital or profit participation rights), for a pretty decent market cap of EUR 344 mio ($ 446 mio).

Reading through the prospectus, Daniel is surprised to learn that if BIG Bank experiences a «loss absorption event», his capital notes will automatically convert into ordinary shares in BIG Bank.

In general, ordinary and capital gain distributions are taxed currently; non-dividend distributions, or returns of capital, reduce cost basis or the original purchase value of your shares.

If shares meet the standard of a qualifying disposition, both ordinary income and long - term capital gains rates may be incurred.

Core Capital generally used to correspond to Equity (Ordinary plus Preferred Share Capital), but became horribly corrupted in the past decade with all kinds of contingent / subordinated debt instruments masquerading as Equity.

You then pay the tax for the tax year in which you sold them as follows: ordinary income tax on $ 200 (the difference between the purchase price ($ 20) and the open market price at the time you were granted the option to purchase the shares ($ 22)-RRB-; long term capital gains on the other $ 800 in gains.

In general, distributions by the fund of investment company taxable income (including net short - term capital gains), if any, whether received in cash or additional shares, will be taxable to you as ordinary income.

Therefore, the payment of this tax would reduce a funds» economic return from its PFIC shares, and excess distributions received with respect to such shares are treated as ordinary income rather than capital gains.

Redemptions of shares in an underlying fund, including those resulting from allocation changes, could also cause additional distributable gains to shareholders, a portion of which may be short - term capital gains distributable as ordinary income.

Therefore, the payment of this tax would reduce the fund's economic return from its PFIC shares, and excess distributions received with respect to such shares are treated as ordinary income rather than capital gains.

An additional 3.8 % Medicare tax is imposed on certain net investment income (including ordinary dividends and capital gain distributions received from the fund and net gains from redemptions or other taxable dispositions of fund shares) of U.S. individuals, estates and trusts to the extent that such person's «modified adjusted gross income» (in the case of an individual) or «adjusted gross income» (in the case of an estate or trust) exceeds a threshold amount.

Following the issue of the New Shares, the Company's issued share capital will consist of 37,616,781 ordinary sShares, the Company's issued share capital will consist of 37,616,781 ordinary sharesshares.

The group also has international M&A experience with substantial expertise in equity capital markets work including IPOs and secondary fundraisings; it recently advised Cloudcall Group on its placing of new ordinary shares on AIM.

Summit raised the additional capital through an issue of 8,333,333 new ordinary shares (before expenses) whereby the proceeds will be used to: accelerate preparatory activities for a placebo controlled clinical trial of the utrophin modulator ezutromid in patients with -LSB-...]