Accounting Adjustments definition

Accounting Adjustments means the adjustments to certain financial terms and computations more particularly described in Section 1.04.
Accounting Adjustments has the meaning set forth in Section 5(n).
Accounting Adjustments means adjustments to income of the Company required or permitted by the Code or any corresponding statute or regulation of any Governmental Entity as a result of a change in a method of accounting adopted in a Taxable period beginning prior to the Closing Date (regardless of whether such change is imposed by Law or at the discretion of the applicable Taxing authority or is initiated at the Taxpayer's request).

Examples of Accounting Adjustments in a sentence

  • Impacts of consolidation are summarized in the Estimates and included on a net basis as Consolidation and Accounting Adjustments.

  • The Company has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information.

  • Accordingly, no pro forma Transaction Accounting Adjustments were required to eliminate activities between the companies.

  • Management has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information.

  • No tax effects related to Transaction Accounting Adjustments were included as the related impacts were immaterial.

  • The introduction of cheque truncation would facilitate same day settlement of Magnetic Ink Character Reading (MICR) clearing subject to the concept of returns being delinked from the settlement process.

  • On the same date the Company (a) announced its full-year financial results of FY2018 that includes the Q4 Accounting Adjustments and (b) filed its correction reports regarding the Corrections of Compensation Disclosures with the Kanto Local Financial Bureau.

  • Evolv has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information.

  • The Company has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial statements.

  • On a preliminary basis, and until the purchase price allocation has been finalized, the purchase price in excess of the fair value of net assets acquired (refer to adjustment (d) in Note 3, Pro Forma Transaction Accounting Adjustments), has been considered as residual Goodwill.


More Definitions of Accounting Adjustments

Accounting Adjustments means the adjustments to the Purchase Price calculated in accordance with Exhibit C – Accounting Adjustments.
Accounting Adjustments means the accounting adjustments to the Closing Balance Sheet described on Schedule 2.5; and
Accounting Adjustments means the aggregate of all accounting adjustments to Net Book Value that are required to bring the accounts of VIVA into conformity with Generally Accepted Accounting Principles consistently applied in the United States of America. Such adjustments shall be determined by the independent auditors of WCCI. Such account adjustments shall exclude any adjustments relating to currency exchange rates, but may include, but shall not be limited to, write-downs, write-offs and/or any other accounting adjustments to the accounts of VIVA necessary to present fairly the financial position of VIVA as of September 30, 1996.
Accounting Adjustments means the statutory accounting reserve adjustments listed under the identification entitled “Acctg Adjustments” in the portion of Exhibit C entitled “Not Included in ADC”.

Related to Accounting Adjustments

  • Closing Adjustment has the meaning set forth in Section 2.04(a)(ii).

  • Final Adjustment Statement has the meaning set forth in Section 2.6(c).

  • Closing Adjustment Amount shall have the meaning set forth in Section 3.2(c).

  • Final Adjustment Amount has the meaning set forth in Section 2.4(c).

  • True-Up Adjustment means any Annual True-Up Adjustment or Interim True-Up Adjustment, as the case may be.

  • Final Adjustment has the meaning set forth in Section 10.3.B(2) hereof.

  • Consolidated Working Capital Adjustment means, for any period of determination on a consolidated basis, the amount (which may be a negative number) by which Consolidated Working Capital as of the beginning of such period exceeds (or is less than) Consolidated Working Capital as of the end of such period.

  • Tax Adjustment has the meaning set forth in Section 4.7.

  • Estimated Adjustment Amount has the meaning set forth in Section 2.5(a).

  • Adjustment Statement has the meaning set forth in Section 2.6(a).

  • Accounting Statement means for each financial year, the following statements, namely-

  • Net Working Capital Adjustment Amount means an amount (which may be a positive or negative number) equal to (a) the Closing Date Net Working Capital minus (b) the Target Net Working Capital.

  • Post-Closing Adjustment Amount has the meaning set forth in Section 1.9.3.

  • Post-Closing Adjustment has the meaning set forth in Section 2.04(b)(ii).

  • Allocated Loss Adjustment Expenses or “ALAE” means all court costs and court expenses; pre- and post-judgement interest; fees for service of process; attorneys’ fees; cost of undercover operative and detective services, costs of employing experts; costs for legal transcripts; costs for copies of any public records; costs of depositions and court-reported or recorded statements; costs and expenses of subrogation; and any similar fee, cost or expense reasonably chargeable to the investigation, negotiation, settlement or defense of a loss or a claim or suit against you, or to the protection and perfection of your or our subrogation rights.

  • Accounting Year means the financial year commencing from the first day of April of any calendar year and ending on the thirty-first day of March of the next calendar year;

  • Net Working Capital Adjustment means (a) the amount by which Net Working Capital as of immediately prior to the Closing exceeds Target Net Working Capital or (b) the amount by which Net Working Capital as of immediately prior to the Closing is less than Target Net Working Capital, in each case, if applicable; provided, that any amount which is calculated pursuant to clause (b) above shall be deemed to be a negative number.

  • Adjustment Amount For any Distribution Date, the difference between (A) the sum of the Class A Principal Balance and the Class B Principal Balance as of the related Determination Date and (B) the sum of (i) the sum of the Class A Principal Balance and the Class B Principal Balance as of the Determination Date succeeding such Distribution Date and (ii) the aggregate amount that would have been distributed to all Classes as principal in accordance with Section 4.01(a) for such Distribution Date without regard to the provisos in the definitions of Class B-1 Optimal Principal Amount, Class B-2 Optimal Principal Amount, Class B-3 Optimal Principal Amount, Class B-4 Optimal Principal Amount, Class B-5 Optimal Principal Amount and Class B-6 Optimal Principal Amount.

  • Working Capital Adjustment Amount means an amount, which may be positive or negative, calculated in accordance with Schedule C, equal to the difference of (a) the Closing Date Adjusted Working Capital minus (b) the Preliminary Adjusted Working Capital.

  • Accounting Event means the receipt by the Issuer of an opinion of an Authorized Public Accountant in Finland (reputable and experienced in such matters) to the effect that, as a result of a change in the applicable accounting standards or interpretation thereof, the equity treatment of the Capital Notes as “equity” in full in the Issuer’s consolidated financial statements has or will cease.

  • Adjustments means all discounts, allowances, returns, disputes, counterclaims, offsets, defenses, rights of recoupment, rights of return, warranty claims, or short payments, asserted by or on behalf of any Account Debtor with respect to any Purchased Receivable.

  • Net Adjustment Amount means an amount, which may be positive or negative, equal to the Closing Net Working Capital as finally determined pursuant to this Section 2.9 minus the Preliminary Net Working Capital as set forth on the Preliminary Closing Statement;

  • Working Capital Adjustment has the meaning set forth in Section 2.5(a).

  • Spread Adjustment means 100 basis points.

  • Billing Adjustment Credit To provide Customer the benefit of the rates and discounts in the Amendment as of the Effective Date and until such rates and discounts are implemented, the Company shall provide Customer with a one-time billing adjustment credit equal to $152,300.00 plus applicable taxes and surcharges. This credit shall compensate Customer for the difference between the Tariff/Guide/list rates invoiced during the 1st full billing cycle following Customer's signature date above and the rates and discounts in this Agreement.

  • Accounting Reference Date means 31 December of each year.