Capitalisation Threshold definition

Capitalisation Threshold means the minimum value for expenditure inclusive of irrecoverable VAT which meets the criteria of an Asset for expenditure to be capitalised in accordance with the Recipient’s financial policy;
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Capitalisation Threshold means the sum of $300,000, adjusted in accordance with Clause 4.12.
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Capitalisation Threshold means the minimum value of public property to be recorded in the public asset register;
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Examples of Capitalisation Threshold in a sentence

  • From 1st July 1997, Council increased its minimum Asset Capitalisation Threshold from $100 to $1,000.

  • Council Policy Compliance The following Council policies apply: • CP034 – Procurement Policy;• CP127 – Asset Capitalisation Threshold Policy;• CP017 – Project Development Policy;• CP059 – Road Construction Priority; and• CP074 – Asset Management.Risk Assessment The Risk Management Governance Framework has been considered in arriving at the officer recommendation.

  • However, given that the Company generally expects to target companies with an enterprise value greater than £100 million, on an application for re-admission to the Official List, the Enlarged Group is expected to exceed the New Minimum Market Capitalisation Threshold.

  • In addition to introducing the New Minimum Market Capitalisation Threshold, PS21/22 also lowered the minimum percentage of shares to be held in public hands (the “free float”) as a requirement for admission to listing and an ongoing requirement from 25 per cent.

  • The application for the admission of the C Shares to listing on the Official List will be subject to the New Minimum Market Capitalisation Threshold.

  • Accordingly, if the Company were to complete an application for an eligibility review of the Ordinary Shares for the purposes of Re-admission following a Business Acquisition on or before 1 December 2023, the existing minimum market capitalisation threshold of £700,000 would apply; if such an application were to be complete following 1 December 2023, the New Minimum Market Capitalisation Threshold would apply.

  • Capitalisation Threshold Expenditure on items of equipment under $750 is not capitalised.

  • CommentThe current policy for Capitalisation Threshold is out-dated and is below the mid-point capitalisation levels specified in the Western Australian Local Government Accounting Manual.

  • Further guidance for the recognition of assets is provided below: Capitalisation Threshold The capitalisation threshold is a policy decision of the municipality and is the value above which assets are capitalised and reported in the financial statements as tangible or intangible assets as opposed to being expensed in the year of acquisition.

  • Capitalisation Threshold Expenditure under the thresholds listed below is not capitalised.

Related to Capitalisation Threshold

  • Alteration Threshold means an amount equal to 5% of the outstanding principal amount of the Loan.

  • Restoration Threshold means an amount equal to 5% of the outstanding principal amount of the Loan.

  • Simplified acquisition threshold means the dollar amount below which a district may purchase property or services using small pur- chase methods. Districts adopt small purchase procedures in order to expedite the purchase of items at or below the simplified acquisi- tion threshold. The simplified acquisition threshold for procurement activities administered under federal awards is set by the FAR at 48 C.F.R. Part 2, Subpart 2.1 [see below]. The district is responsi- ble for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk, and its docu- mented procurement procedures. However, in no circumstances can this threshold exceed the dollar value established in the FAR

  • Minimum Takedown Threshold shall have the meaning given in Section 2.1.4.

  • Bid threshold means the dollar amount set in N.J.S.A. 18A:18A-3, above which a Board shall advertise for and receive sealed bids in accordance with procedures set forth in N.J.S.A. 18A:18A-1 et seq.

  • Stated Threshold means total losses under the shared loss agreements in the amount of $41,000,000.00.

  • Dividend Threshold Amount has the meaning set forth in Section 5.04(a).

  • aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess;

  • Step-Down Amount means, with respect to any Distribution Date, the excess, if any, of (x) the Required Pro Forma Note Balance over (y) the Pro Forma Note Balance on such Distribution Date, calculated for this purpose only without deduction for any Step-Down Amount (i.e., assuming that the entire amount described in clause (x) of the definition of “Principal Distributable Amount” is distributed as principal on the Notes); provided, however, that the Step-Down Amount in no event may exceed the amount that would reduce the positive difference, if any, of (i) the Pool Balance minus (ii) the Pro Forma Note Balance, to an amount less than 0.50% of the initial aggregate principal balance of the Receivables.

  • Minimum Threshold means the average daily yield on the 10 Year Treasury Note (as reported in the Bloomberg GT10 index) over the Award Period.

  • Indemnification Threshold has the meaning set forth in Section 11.5.

  • Threshold Percentage means 15%.

  • Threshold means with respect to Party B: infinity.

  • Earnings Per Share means as to any Fiscal Year, the Company’s or a business unit’s Net Income, divided by a weighted average number of common shares outstanding and dilutive common equivalent shares deemed outstanding, determined in accordance with generally accepted accounting principles.

  • Adjusted Net Operating Income means, with respect to a Property for any given period, Net Operating Income of such Property for such period minus Capital Reserves for such period.

  • VWAP Minimum Price Threshold means, with respect to any particular VWAP Purchase Notice, the Sale Price on the VWAP Purchase Date equal to the greater of (i) 80% of the Closing Sale Price on the Business Day immediately preceding the VWAP Purchase Date or (ii) such higher price as set forth by the Company in the VWAP Purchase Notice.

  • Initial Dividend Threshold shall have the meaning specified in Section 14.04(d).

  • Indemnity Threshold has the meaning set forth in Section 9.3.

  • Aggregate Industry Equivalent Unit Score is then calculated for each S&P Industry Classification, shown on Schedule 2, and is equal to the sum of the Equivalent Unit Scores for each issuer in such industry classification group.

  • Day-ahead Loss Price means the Loss Price resulting from the Day-ahead Energy Market.

  • Adjusted Capital means the sum of (i) cumulative gross proceeds generated from issuances of the Shares (including the Company's distribution reinvestment plan), less (ii) distributions to investors that represent a return of capital and amounts paid for share repurchases pursuant to the Company's share repurchase program. For purposes of computing the Incentive Fee, the calculation methodology will look through derivatives or swaps as if the Company owned the reference assets directly. Therefore, net interest, if any, associated with a derivative or swap (which represents the difference between (i) the interest income and fees received in respect of the reference assets of the derivative or swap and (ii) the interest expense paid by the Company to the derivative or swap counterparty) will be included in the calculation of quarterly pre-incentive fee net investment income for purposes of the Incentive Fee. The calculation of the Incentive Fee for each quarter is as follows: · No Incentive Fee shall be payable to the Advisor in any calendar quarter in which the Company's pre-incentive fee net investment income does not exceed the preferred return rate of 1.50% (6.0% annualized) (the "Preferred Return") on Adjusted Capital. · 100% of the Company's pre-incentive fee net investment income, if any, that exceeds the Preferred Return, but is less than or equal to 1.715% in any calendar quarter (6.86% annualized) shall be payable to the Advisor. This portion of the Company's pre-incentive fee net investment income is referred to as the "catch-up." The "catch-up" provision is intended to provide the Advisor with an incentive fee of 12.5% on all of the Company's pre-incentive fee net investment income in any calendar quarter when the Company's pre-incentive fee net investment income reaches 1.715% in such calendar quarter (6.86% annualized). · 12.5% of the amount of the Company's pre-incentive fee net investment income, if any, that exceeds 1.715% in any calendar quarter (6.86% annualized) shall be payable to the Advisor once the Preferred Return is reached and the catch-up has been achieved (12.5% of the Company's pre-incentive fee net investment income thereafter shall be allocated to the Advisor).

  • Cumulative Net Loss Ratio means, as of any Payment Date, the ratio (expressed as a percentage) of (i) the aggregate Principal Balance of Receivables that became Defaulted Receivables plus all the Cram Down Losses (without duplication) which occurred during the period from the Cut-Off Date through the end of the related Collection Period reduced by the amount of Liquidation Proceeds with respect to Defaulted Receivables received during such period which are applied to principal of the Defaulted Receivables to (ii) the Pool Balance as of the Cut-Off Date.

  • Cumulative EBITDA means, as of any date of determination, EBITDA of the Company from the Existing Notes Issue Date to the end of the Company’s most recently ended full fiscal quarter prior to such date, taken as a single accounting period.

  • Net Asset Value per Share means the Net Asset Value of a Fund divided by the

  • Aggregate Loss Severity Percentage With respect to any Distribution Date, the percentage equivalent of a fraction, the numerator of which is the aggregate amount of Realized Losses incurred on any Mortgage Loans from the Cut-off Date to the last day of the preceding calendar month and the denominator of which is the aggregate principal balance of such Mortgage Loans immediately prior to the liquidation of such Mortgage Loans.

  • Total adjusted capital means the sum of: