Capital Loss definition

Capital Loss means gain or loss characterized as gain or loss from the sale or exchange of a capital asset by the Code, including, but not limited to, gain or loss required to be taken into account pursuant to Sections 988 and 1256 thereof.

Capital Loss means, for each Fund with respect to any Fiscal Year, the portion of any Net Loss and any Portfolio Investment Loss allocable to the Partnership, but only to the extent such allocation is made by such Fund to the Partnership in proportion to the Partnership’s capital contribution to such Fund, as determined pursuant to the Fund LP Agreement.

Capital Loss shall be deemed to occur if the Guarantor's assets are less than the sum of (i) its Liabilities and (ii) one-half of its share capital and statutory reserves, each as shown on and as calculated based on the latest published annual unaudited consolidated balance sheet of the Guarantor.

Examples of Capital Loss in a sentence

• Capital Loss Carryforward: At August 31, 1996, the Fund had a net capital loss carryforward of approximately $1,471,000, all of which expires in 2004.

• Capital Loss Carryforward: At October 31, 1996, the Fund had a net capital loss carryforward of approximately $355,000, all of which expires in 2004.

• Capital Loss Carryforward: At August 31, 1994, the Fund had a net capital loss carryforward of approximately $34,000, all of which expires in 2001.

• AND SUBSIDIARY CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY Years Ended October 31, 2000 and 1999 Cumulative Other Compre- Additional hensive Common Stock Paid In Income Retained Shares Amount Capital (Loss) Earnings Total ------ ------ ------- ------ -------- ----- Balance, November 1, 1998 25,000 $95,361 $ - $ 3,147 $ 1,679,452 $ 1,777,960 Comprehensive Net Income Calculation: Net income - - - - 1,756,484 1,756,484 Other comprehensive income - net of tax.

• The Capital Loss Carryback was recognized in conjunction with the establishment of a REIT which also generated $15 million in additional capital in Q4 2001.

More Definitions of Capital Loss

Capital Loss means an amount determined in terms of paragraph 4 of the Eighth Schedule;’’;

Capital Loss means, for each Fund with respect to any Fiscal Year, the portion of any Net Loss and any Portfolio Investment Loss allocated (directly, or indirectly through the Fund General Partner) to the Partnership, but only to the extent the Partnership is (directly or indirectly, through the Fund General Partner) allocated such amounts in proportion to the Partnership’s capital contribution to such Fund (whether made directly, or indirectly through the Fund General Partner), as determined pursuant to the Fund LP Agreement.

Capital Loss means the accumulated losses available to GV Films to be set off against its future profits;

Capital Loss means the amount (if any) by which the Ingoing Contribution exceeds the Resale Amount. ‘Capital Replacement Fund’ means the fund referred to in clause 9.5. ‘Communal Facilities’ means the buildings, surrounding facilities and other areas that the Scheme Operator owns and makes available for use by residents of the Retirement Village from time to time. As at the date the PCD was given to the Resident, the Communal Facilities include:

Capital Loss means the excess of the adjusted basis, or where there is no adjusted basis the excess of the basis, of a capital asset over the amount realized on disposal of the capital asset;

Capital Loss means, in respect of each asset of the Partnership (upon a sale, exchange or other disposition of such asset), the shortfall (if any) of such amounts received in respect of the disposition of such asset below its Effective Time FMV.

Capital Loss means gain or loss characterized as gain or loss from the sale or exchange of a capital asset by the Code, including, but not limited to, gain or loss required to be taken into account pursuant to Sections 988 and 1256 thereof. (6) The allocations of increases and decreases in Net Asset Value and of profit and loss for federal income tax purposes to the Partners in respect of the Units shall not exceed the allocations permitted under Subchapter K of the Code, as determined by the General Partner, whose determination shall be binding. For purposes of this Section 6(c), unless specified to the contrary, Units redeemed as of the beginning of any month shall be considered outstanding as of the beginning of such month. (7) The General Partner may adjust the allocations set forth in Section 6(c), in the General Partner's discretion, if the General Partner believes that doing so will achieve more equitable allocations or allocations more consistent with the Code.