Sentences with phrase «pro rata portion»

An investor's pro rata portion of that income will be taxed at the investor's ordinary income tax rate.

To the extent the Offerings either (i) own less than 100 % equity of portfolio companies or (ii) have purchased notes issued from portfolio companies (both of which are often the case), revenue may not be a relevant factor because the Offerings will only benefit from their pro rata portion of their equity ownership, or are not entitled to anything beyond interest and principal, respectively.

For a new program in the first year of implementation only, a program operating less than a full school year will receive state funds on a fractional basis determined by the pro rata portion of the school year the program is provided.

A single account conversion means effectively recharacterizing a pro rata portion of the gains on all other investments, as well as the losses.

MediciNova proposes that at closing each Avigen shareholder will receive a pro rata portion of 1.75 million shares of MediciNova common stock.

Each investor in the Fund (s) accounts for his or her pro rata portion of income or losses in the Fund (s) on an annual basis — regardless of whether or not that income, gain or loss is distributed.

Each shareholder of Volatility, Commodity or Currency ProShares ETF is directly responsible for reporting his or her pro rata portion of income, gains, losses, deductions or other taxable events in the ETF for the calendar year.

Your pro rata portion is determined by the number of shares of the Fund you hold or have held and the duration for which you've held them.

Schedule K - 1s will reflect your pro rata portion of income, gain, losses, or deductions from fund - driven activities, which are actions the Fund has taken as part of its operation, whereas your 1099 - B / R will reflect proceeds from sales of ETFs.

If you own shares in a Fund at the beginning of a month and sell them during the month, you may still be responsible for and allocated a pro rata portion of income, gains, losses and deductions that were realized during the full month in which you sold your shares.

ETFs are subject to the risks of investing in the underlying securities and the Fund will bear a pro rata portion of the operating expenses of an ETF in which it invests.

Each Investment Option (with the exception of the Principal Plus Interest Option) indirectly bears its pro rata portion of the underlying Funds» expenses because when fees are deducted from an underlying Fund's assets, the value of the underlying Fund's shares is reduced.

In order to receive their pro rata portion of the distribution, stockholders must present satisfactory evidence of their share ownership.