Capital Losses definition

Capital Losses. (i) means, with respect to any entity, capital losses (as determined in accordance with GAAP) that are calculated with respect to the sale of capital stock or assets of such entity and which sale gave rise to a sale event and the calculation of profit allocation and (ii) will be equal to the amount, adjusted for minority interests, by which (x) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale, as reflected on our consolidated balance sheet prepared in accordance with GAAP, exceeded (y) the net sales price of such capital stock or assets, as the case may be; provided, that such absolute amount thereof shall not be less than zero.
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Capital Losses means, in any year, the aggregate amount of funding that has been Deployed by NYGB and become due and payable but that has not been repaid to, or recovered by, NYGB pursuant to the terms of the relevant transaction documents, expressed in dollars, and in respect of which NYGB has undertaken commercially reasonable legal remedies and other means of recovery.
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Capital Losses will mean gains or losses from the Disposition of Bonds but will not include Market Discount Gain.
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Examples of Capital Losses in a sentence

  • Capital losses may be carried forward indefinitely to reduce future realized capital gains.

  • TAX LOSSES CARRIED FORWARD Capital losses for income tax purposes may be carried forward indefinitely and applied against capital gains realized in future years.

  • Capital losses for income tax purposes may be carried forward indefinitely and applied against capital gains realized in future years.

  • Capital losses may be carried forward indefinitely to be applied against future capital gains.

  • Capital losses may be carried forward indefnitely to reduce future realized capital gains.

  • Capital losses are not distributed to unitholders but are retained to be offset against any realised capital gains.

  • Capital losses in excess of capital gains may be carried forward against capital gains realised in any of the four succeeding tax years.

  • Capital losses can only be used to reduce capital gains under the CGT provisions.

  • Capital losses realised upon the sale of the Notes are in principle tax deductible.

  • Capital losses generally are deductible in full against capital gains.


More Definitions of Capital Losses

Capital Losses. (i) shall mean, with respect to any Person, capital losses (as determined in accordance with GAAP) that are calculated in connection with the sale of capital stock or assets of such person and which gave rise to a Sale Event and the calculation of the Profit Distribution Amount, and (ii) shall be equal to the amount, adjusted for minority interests, by which (x) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale thereof, as reflected on the Company’s consolidated balance sheet prepared in accordance with GAAP, exceeded (y) the net sales price of such capital stock or assets, as the case may be; provided, that the absolute amount shall not be less than zero.
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Capital Losses are those which are placed, consistent with generally accepted accounting principles, on the books of the Company and which occur when:
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Capital Losses means losses from the sale of an Investment allocated to the General Partner.
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Capital Losses are those which are placed, consistent with generally accepted accounting principles, on the books of MACC and which occur when:
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Capital Losses means those losses of the Partnership in respect of a particular Accounting Period which are of a capital nature;
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Capital Losses. (i) means, with respect to any entity, capital losses (as determined in accordance with GAAP) that are calculated with respect to the sale of capital stock or assets of such entity and which sale gave rise to a sale event and the calculation
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Related to Capital Losses

  • Losses shall have the meaning set forth in Section 5(a).

  • Total Loss means, in relation to a Ship:

  • Consequential Loss means loss of profits, anticipated loss of profit or revenue, loss of production, loss of business opportunity, loss of or damage to goodwill or reputation, loss of use or any other similar loss, but excludes:

  • Unrealized losses means the fair market value of the cost to such Person of replacing such Rate Management Transaction as of the date of determination (assuming the Rate Management Transaction were to be terminated as of that date), and “unrealized profits” means the fair market value of the gain to such Person of replacing such Rate Management Transaction as of the date of determination (assuming such Rate Management Transaction were to be terminated as of that date).

  • Net Losses means, for each fiscal year or other period, an amount equal to the Partnership's taxable income or loss for such year or period determined in accordance with Code Section 703(a) (for this purpose, all items of income, gain, loss or deduction required to be stated separately pursuant to Code Section 703(a)(1) shall be included in taxable income or loss), with the following adjustments: