Book Values definition

Book Values means, with respect to any asset, such asset’s adjusted basis for federal income tax purposes, except:
Book Values means, with respect to any asset, such asset's adjusted basis for federal income tax purposes, except:
Book Values are defined in Section 4.5(b) hereof.

Examples of Book Values in a sentence

  • The Assuming Institution shall record the Shared-Loss Assets on its Accounting Records at their respective Book Values as of the Commencement Date.

  • After the Commencement Date, the Assuming Institution shall adjust the Book Values of the Shared-Loss Assets in accordance with this Agreement, the Examination Criteria and Article VIII of the Purchase and Assumption Agreement.

  • The Assuming Institution shall record the Shared-Loss Loans on its Accounting Records at their respective Book Values as of the Commencement Date.

  • After the Commencement Date, the Assuming Institution shall adjust the Book Values of the Shared-Loss Loans in accordance with this Agreement, the Examination Criteria and Article VIII of the Purchase and Assumption Agreement.

  • If any non-compensatory options are outstanding upon the occurrence of a revaluation event described in this Section 5.01(a) (other than, if applicable, the non-compensatory options being exercised that give rise to the occurrence of such event), the Company shall adjust the Book Values of its properties in accordance with Treasury Regulations Sections 1.704-1(b)(2)(iv)(f)(1) and 1.704-1(b)(2)(iv)(h)(2).


More Definitions of Book Values

Book Values means the value(s) of assets and liabilities of the Demerged Undertaking, as appearing in the books of accounts of the Transferor at the close of business on the day immediately preceding the Appointed Date;
Book Values is defined in the Asset Purchase Agreement.
Book Values means the value(s) of the assets and liabilities of the Demerged Undertaking (as defined hereunder), as appearing in the books of account of the Demerged Company at the close of business as on the day immediately preceding the Appointed Date and excluding any value arising out of revaluation of any assets.
Book Values means the value(s) of the assets and liabilities as appearing in the books of Taneja Aerospace and Aviation Limited at the close of business on the day immediately preceding the Appointed Date;
Book Values means the value(s) of the assets and the liabilities of the Demerged Undertaking as appearing in the books of accounts of the Demerged Company at the close of the business as on 30th September 2009; any amount comprised in such values so appearing as is attributable to any revaluation being ignored.
Book Values means, with respect to any asset, such asset's adjusted basis for federal income tax purposes, except: (1) the initial Book Value of any asset contributed by a Partner to the Partnership shall be the gross fair market value of such asset; (2) the Book Value of all Partnership assets may be adjusted to equal their respective gross fair market values as of the following times, as determined by the Managing General Partner, with the approval or at the direction of the Partnership Committee (unless such adjustment shall be required by Regulations Section 1.704-1(b)(2)(iv)(f)): (i) the acquisition from the Partnership, in exchange for more than a de minimis capital contribution, of a Partnership Interest by an additional partner or an additional Partnership Interest by an existing Partner; (ii) the distribution by the Partnership to a Partner of more than a de minimis amount of Partnership property (including money) as consideration for an interest in the Partnership; and (iii) the liquidation of the Partnership within the meaning of Regulations Section 1.704-1(b)(2)(ii)(g) if there is an in-kind distribution of Partnership property or a deemed in-kind distribution of Partnership property pursuant to Section 708(b)(1)(B) of the Code or an installment sale of Partnership assets, or if, pursuant to the penultimate sentence of Regulations Section 1.704-1(b)(2)(ii)(b), the Partnership establishes reserves to provide for Partnership liabilities in connection with the liquidation of the Partnership; (3) if the Book Value of an asset has been determined or adjusted as provided in Section 4.5(b)(1) or 4.5(b)(2) hereof, the Book Value of such asset shall thereafter be adjusted by the Depreciation taken into account with respect to such asset for purposes of computing Profits and Losses; and (4) the Book Value of any Partnership asset distributed to any Partner shall be the gross fair market value of such asset on the date of distribution.
Book Values means the value(s) of the assets and liabilities as appearing in the respective Balance Sheets of the Transferor Company, and the Transferee Company on a same date;