Basis of Presentation definition

Basis of Presentation means the basis of presentation as contained in the Information Memorandum in relation to the InfraCo Business prepared in connection with the Transaction;
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Basis of Presentation. The Joint Agreement’s basic financial statements consist of government-wide statements, including a statement of net position and a statement of activities, and fund financial statements, which provide a more detailed level of financial information.
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Basis of Presentation means the basis of presentation for the presentation of special purpose financial statements as set forth in the Basis of Presentation Agreement.
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Examples of Basis of Presentation in a sentence

  • Basis of Presentation (Continued) Budgeted Funds (Continued)Local Government Economic Assistance Fund - The primary purpose of this fund is to account for grants and related disbursements.

  • Basis of Presentation – Financial Statements (Continued) Fund Financial Statements – Fund financial statements report detailed information about the City.

  • Basis of Presentation (Continued) Budgeted Funds (Continued)Jail Fund - The primary purpose of this fund is to account for the jail expenses of the county.

  • Basis of Presentation (Continued) Budgeted Funds (Continued)Road Fund - This fund is for road and bridge construction and repair.

  • Basis of Presentation – Financial Statements (Continued) The government-wide statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function or program of the City’s governmental activities.

  • Basis of Presentation (Continued) Jail Fund - The primary purpose of this fund is to account for the jail expenses of the county.

  • Basis of Presentation – Financial Statements (Continued) The government-wide statements are prepared using the economic resources measurement focus.

  • Basis of Presentation and Use of Estimates The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”), which requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

  • Basis of Presentation – Financial Statements (Continued) The accounting and financial reporting treatment applied to a fund is determined by its measurement focus.

  • Basis of Presentation – Regulatory Basis of AccountingRegulatory Basis of Accounting and Departure from Accounting Principles Generally Accepted in the United States of America.


More Definitions of Basis of Presentation

Basis of Presentation shall have the meaning set forth in Section 5.4(a).
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Basis of Presentation. All significant intercompany transactions and balances have been eliminated in consolidation.
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Basis of Presentation means the basis of financial statement presentation set forth on Attachment C to Schedule 4.4.
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Related to Basis of Presentation

  • Connected Presentation means any SWF file created with SAP Crystal Dashboard Design that refresh, publish, push or otherwise change data contained in such SWF file (or SWF file exported to other supported file formats (e.g., PDF, AIR, PPT)),

  • Lender Presentation means the Lender Presentation dated July 12, 2016, relating to the Credit Facilities and the Transactions.

  • Proforma means producing a balance sheet that reflects a reasonably accurate financial statement of the Failed bank through the date of closing. The Proforma financial statements serve as a basis for the opening entries of both the Assuming Bank and the Receiver.

  • Representation Letters means the representation letters and any other materials (including, without limitation, a Ruling Request and any related supplemental submissions to the IRS) delivered or deliverable by, or on behalf of, Parent, SpinCo and others in connection with the rendering by Tax Advisors and/or the issuance by the IRS of the Tax Opinions/Rulings.

  • Presentation Date means a day which (subject to Condition 12 (Prescription)):

  • Investor Presentation is defined in Section 5.3.

  • Representation Letter Letters to, or agreements with, the Depository to effectuate a book entry system with respect to the Class A Certificates registered in the Register under the nominee name of the Depository.

  • Complications of Pregnancy means conditions whose diagnoses are distinct from pregnancy but are adversely affected by pregnancy or are caused by pregnancy. These conditions include acute nephritis, nephrosis, cardiac decompensation, missed abortion and similar medical and surgical conditions of comparable severity. Complications of pregnancy also include nonelective cesarean section, ectopic pregnancy which is terminated and spontaneous termination of pregnancy, which occurs during a period of gestation in which a viable birth is not possible.

  • Financial Consequences means a financial sanction imposed for an anti-doping rule violation or to recover costs associated with an anti-doping rule violation; and

  • CEC Certification and Verification means that the CEC has certified (or, with respect to periods before the Project has commenced commercial operation (as such term is defined by and according to the CEC), that the CEC has pre-certified) that the Project is an ERR for purposes of the California Renewables Portfolio Standard and that all Energy produced by the Project qualifies as generation from an ERR for purposes of the Project.

  • Functional behavioral assessment means an individualized assessment of the student that results in a team hypothesis about the function of a student’s behavior and, as appropriate, recommendations for a behavior intervention plan.

  • Certificate of a Firm of Independent Public Accountants means a certificate signed by an independent public accountant or a firm of independent public accountants who may be the independent public accountants regularly retained by the Company or who may be other independent public accountants. Such accountant or firm shall be entitled to rely upon an Opinion of Counsel as to the interpretation of any legal matters relating to such certificate.

  • Operating Statement Analysis Report format substantially in the form of and containing the information called for therein for the Mortgage Loans, or such other form for the presentation of such information as may be approved from time to time by the CREFC® for commercial mortgage securities transactions generally.

  • Asset adequacy analysis means an analysis that meets the standards and other requirements referred to in 5.34(5)“d.”

  • Notice of Dissatisfaction means the notice given by either Party to the other indicating its dissatisfaction and intention to commence arbitration.

  • Representations means the written Representations and Warranties provided by Borrower to Silicon referred to in the Schedule.

  • Affidavit of Small Business Enterprise Certification means the fully completed, signed, and notarized affidavit that must be submitted with an application for SBE certification. Representations and certifications made by the applicant in this Affidavit are made under penalty of perjury and will be used and relied upon by City to verify SBE eligibility and compliance with SBE certification and documentation requirements.

  • Form of Agreement means the form of agreement contained in Part D of the RFP;

  • Trial preparation record means any record that contains information that is specifically compiled in reasonable anticipation of, or in defense of, a civil or criminal action or proceeding, including the independent thought processes and personal trial preparation of an attorney.

  • Financial exigency means a condition that requires the bona fide discontinuance or reduction in size of an administrative unit, project, program or curriculum due to the lack of funds available and sufficient to meet current or projected expenditures.

  • CMSA Operating Statement Analysis Report means a report substantially in the form of, and containing the information called for in, the downloadable form of the "Operating Statement Analysis Report" available as of the Closing Date on the CMSA Website or in such other form for the presentation of such information and containing such additional information as may from time to time be approved by the CMSA for commercial mortgage-backed securities transactions generally.

  • Special Condition means a condition of a Transporter's Licence or Shipper's Licence other than a Standard Condition;

  • Special Conditions means Special Conditions of Contract, which override the General Conditions, also referred to as SCC.

  • Request regarding a statement of account means a record authenticated by a debtor requesting that the recipient approve or correct a statement indicating what the debtor believes to be the aggregate amount of unpaid obligations secured by collateral as of a specified date and reasonably identifying the transaction or relationship that is the subject of the request.

  • Income Certification means a Tenant Income Certification and a Tenant Income Certification Questionnaire in the form attached as Exhibit B hereto or in such other comparable form as may be provided by the Issuer to the Owner, or as otherwise approved by the Issuer.

  • Investment Representation Letter As defined in Section 5.02(b).