Examples of Consolidated Income in a sentence
Items impacting comparability reconcile earnings from operations with Consolidated Income Available for Common Shareholders as reported in accordance with GAAP.
If, under the provisions of paragraph (a)(1) of this section, a group wishes to file a consolidated return for a taxable year, then a Form 1122 (‘‘Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return’’) must be executed by each subsidiary.
The results of these financial investments are recognized in Finance Income in the Consolidated Income Statement using the effective interest method.
Commissions, freight and other selling expenses, including shipping and handling costs, are recorded in Selling, general and administrative expenses in the Consolidated Income Statement.
On maturity or disposal, net gain and losses previously deferred in Other comprehensive income are recognized in Finance Income in the Consolidated Income Statement.
Amortization charges are mainly classified as Selling, general and administrative expenses in the Consolidated Income Statement.
With respect to any Parent Federal Consolidated Income Tax Return, Parent shall be responsible for any and all Federal Income Taxes due or required to be reported on any such Income Tax Return (including any increase in such Tax as a result of a Final Determination).
Research expenditures as well as development costs that do not fulfill the criteria for capitalization are recorded as Cost of sales in the Consolidated Income Statement as incurred.
Section:Pages of the document:Incorporation of information in this Registration Document on the following pages:- Consolidated Income Statementp.
In case identifiable net assets attributable to the Group, after reassessment, exceed the cost of acquisition, the difference is recognized in the Consolidated Income Statement as a bargain purchase gain.