Sentences with phrase «recorded at fair value»

Typically such amounts should be recorded at the fair value of the goods being exchanged.

As a result of this accounting change, TCIL will de-consolidate Quess and TCIL's remaining ownership interest in Quess will be recorded at fair value and presented as an investment in an associate company.

That meant that it was deconsolidated and Fairfax's ownership interest was recorded at fair value after non-controlling interests.

Acquired technology is initially recorded at fair value based on the present value of the estimated net future income - producing capabilities of software products acquired on acquisitions.

Not exact matches

Transactions between related businesses should be recorded at fair market value.

The tender offer closed in September 2011, and at the close of the transaction, the Company recorded $ 34.7 million as compensation expense related to the excess of the selling price per share of common stock paid to the Company's employees and consultants over the fair value of the tendered share, and $ 35.8 million as deemed dividends in relation to excess of the selling price per share of common and preferred stock paid to existing investors in excess of the fair value of the shares tendered.

In addition, based on the fair value of the shares of common stock of the Company at the time of issuance, the Company recorded an additional $ 100,000 of share based compensation expense related to the transaction.

In addition, we also recorded Related - Party Warrants at fair value of $ 83.4 million on the date of issuance as a reduction to the carrying amount of the related - party debt and a corresponding increase to stockholders» equity.

Clothing donations are recorded at fair market value; donors should retain any associated documentation.

The Company has also recorded an unrealized loss of $ 1,360,000 on its ARS at December 31, 2008 based on a decrease in the estimated fair value since the impairment charge was initially recorded.

However, footnote 1 in the 10K defines the line item «financial investments» as follows: «The Company's financial instruments are recorded within the Statement of Financial Condition at fair value.

Our investment securities are maintained at two major financial institutions, are classified as available - for - sale, and are recorded on the accompanying Condensed Consolidated Balance Sheets at fair value.

Changes in the fair value of derivatives are recorded each period in current earnings within «Net gains (losses) on financial instruments at fair value and foreign exchange» or in shareholders» equity within «Accumulated other comprehensive income (loss),» depending on whether the derivative is designated as a hedge, and if so designated, the type of hedge.

These insured credit derivative contracts are accounted for at fair value with changes in fair value recorded in earnings since they do not qualify for the financial guarantee scope exception under SFAS 133, as amended.

Such arrangements are also accounted for as derivatives under SFAS 133 and recorded in the Company's financial statements at fair value.

The Company accounts for derivative transactions in accordance with SFAS 133, as amended, which requires that all such transactions be recorded on the Company's balance sheet at fair value.

is required to be recorded on the Company's balance sheet at fair value.

These credit derivative contracts are accounted for at fair value with changes in fair value recorded in earnings since they do not qualify for hedge accounting treatment under SFAS 133.

The long - term portion of deferred compensation is recorded at the present value of the liability (which approximates fair value) under the Blue Buffalo Company, Ltd..

The vested portion of the equity grant is initially recorded as an asset at the estimated fair value and amortized over the term of the underlying agreement as a reduction to the related revenue earned (see note 10).