Fresh Start Reporting definition

Fresh Start Reporting means the preparation of consolidated financial statements of the Borrower in accordance with American Institute of Certified Public Accountants Statement of Position (90-7), which reflects the consummation of the transactions contemplated by the Plan of Reorganization on a presumed effective date of April 30, 2007.
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Fresh Start Reporting means the preparation of consolidated financial statements of ACI in accordance with the American Institute of Certified Public Accountants Statement of Position (90-7), which reflects the consummation of the transactions contemplated by the Plan of Reorganization on a presumed effective date of October 5, 2016.
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Fresh Start Reporting means the preparation of consolidated financial statements of the Borrower in accordance with American Institute of Certified Public Accountants Statement of Position (90-7), which reflects the consummation of the transactions contemplated by the Plan of Reorganization on a presumed effective date of April 30, 2007. “Full Control Agreement” shall mean any Full Control Deposit Account Agreement or any Full Control Securities Account Agreement. “Full Control Deposit Account Agreement” shall mean an agreement in writing in form and substance reasonably satisfactory to the Collateral Agent, by and among the Borrower or any Guarantor, as the case may be, the Collateral Agent or the First Lien Collateral Agent, and any bank at which the relevant deposit account of the Borrower or any Guarantor, as the case may be, is at any time maintained. “Full Control Securities Account Agreement” shall mean an agreement in writing in form and substance reasonably satisfactory to the Collateral Agent, by and among the Borrower or any Guarantor, as the case may be, the Collateral Agent or the First Lien Collateral Agent and any securities intermediary in respect of the relevant securities account. “GAAP” shall mean generally accepted accounting principles applied in accordance with Section 1.03. “Gate Interests” shall mean all of the right, title, privilege, interest, and authority now or hereafter acquired or held by the Borrower or, if applicable, a Guarantor in connection with the right to use or occupy holdroom and passenger boarding and deplaning space in any
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Examples of Fresh Start Reporting in a sentence

  • These estimated Fresh Start Reporting Adjustments are subject to change and the Debtors can give no assurance that they will not change materially.

  • Cash flows were discounted at the effective interest rate implicit in the security at the date of acquisition (or Fresh Start Reporting Date of April 30, 2013 for securities purchased prior to that date) or for debt securities that are beneficial interests in securitized financial assets, at a rate equal to the current yield used to accrete the beneficial interest.

  • A material change to the Fresh Start Reporting Adjustment could materially impact the Reorganized Debtors' net income.

  • These Fresh Start Reporting principles require, among other things, that the Reorganized Debtors' assets and liabilities be recorded at fair value ("Fresh Start Reporting Adjustments").

  • Pursuant to SOP 90-7, the Projections incorporate "Fresh Start Reporting" principles that the Reorganized Debtors will be required to adopt upon emergence from bankruptcy.

  • The Fresh Start Reporting Adjustments included in the Projections are preliminary estimates to adjust the Reorganized Debtors' capital structure and its assets and liabilities to their estimated fair values in accordance with the Reorganization Plan and the Valuation Analysis in Exhibit D.

  • Fresh Start Reporting would require, among other things, that the Debtors' assets and liabilities be recorded at fair value on the Effective Date, and that any resulting discount or premium to face or par values be amortized in future periods.

  • NRG Energy Fresh Start Reporting/ Push Down Accounting In accordance with SOP 90-7, certain companies qualify for fresh start (“Fresh Start”) reporting in connection with their emergence from bankruptcy.

  • In accordance with Fresh Start Reporting, any tax benefit associated with utilization of the net operating loss carryforwards which survived a 1991 reorganization is reflected as additional paid-in capital.

  • In so far as indemnification for liability arising from the Securities Act of 1933 ("Act") may be permitted to directors, officers or persons controlling the Company, it has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.


More Definitions of Fresh Start Reporting

Fresh Start Reporting means the preparation of consolidated financial statements of Holdings in accordance with American Institute of Certified Public Accountants Statement of Position (90-7), which reflects the consummation of the transactions contemplated by the Plan of Reorganization on a presumed effective date of [ ], 2014.
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Fresh Start Reporting means the reporting and accounting practices found in the American Institute of Certified Public Accountants' Statement of Position (SOP) 90-7.
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Fresh Start Reporting has the meaning set forth in the AICPA Statement of Position 90-7, Financial Reporting by Entities in Reorganization Under the Bankruptcy Code.
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Related to Fresh Start Reporting

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  • Disturbance Control Standard or “DCS” shall mean the reliability standard that sets the time limit following a disturbance within which a balancing authority must return its Area Control Error to within a specified range.

  • CAISO Approved Meter means any revenue quality, electric energy measurement meter furnished by Seller, that (a) is designed, manufactured and installed in accordance with the CAISO’s metering requirements, or, to the extent that the CAISO’s metering requirements do not apply, Prudent Electrical Practices, and (b) includes all of the associated metering transformers and related appurtenances that are required in order to measure the net electric energy output from the Generating Facility.

  • Sustainability Report the annual non-financial disclosure report prepared in accordance with the Standard for Sustainability Reporting publicly reported by the Borrowers and published on an Internet or intranet website to which each Bank and the Administrative Agent have been granted access free of charge (or at the expense of the Borrowers).

  • New Jersey Stormwater Best Management Practices (BMP) Manual or “BMP Manual” means the manual maintained by the Department providing, in part, design specifications, removal rates, calculation methods, and soil testing procedures approved by the Department as being capable of contributing to the achievement of the stormwater management standards specified in this chapter. The BMP Manual is periodically amended by the Department as necessary to provide design specifications on additional best management practices and new information on already included practices reflecting the best available current information regarding the particular practice and the Department’s determination as to the ability of that best management practice to contribute to compliance with the standards contained in this chapter. Alternative stormwater management measures, removal rates, or calculation methods may be utilized, subject to any limitations specified in this chapter, provided the design engineer demonstrates to the municipality, in accordance with Section IV.F. of this ordinance and N.J.A.C. 7:8-5.2(g), that the proposed measure and its design will contribute to achievement of the design and performance standards established by this chapter.

  • Reporting Insider means an insider of a reporting issuer if the insider is

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  • Best management practices (BMP) means schedules of activities, prohibitions of practices, maintenance procedures, and other management practices to prevent or reduce the pollution of waters of the United States. BMPs include treatment requirements, operation procedures, and practices to control plant site runoff, spillage or leaks, sludge or waste disposal, or drainage from raw material storage.

  • ERCOT Protocols means the document adopted by ERCOT, including any attachments or exhibits referenced in that document, as amended from time to time, that contains the scheduling, operating, planning, reliability, and Settlement (including Customer registration) policies, rules, guidelines, procedures, standards, and criteria of ERCOT. For the purposes of determining responsibilities and rights at a given time, the ERCOT Protocols, as amended in accordance with the change procedure(s) described in the ERCOT Protocols, in effect at the time of the performance or non-performance of an action, shall govern with respect to that action.

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  • reporting_reference_date otstnd ng_nmnl_amnt";"bwdpt_amnt";"periodic_repayment_ due";"periodic_interest_payment_due";"next_intrst_rt _reset_dt";"cumulative_repayments";"cumulative_pre payments";"annlsd_agrd_rt";"accrued_interest";"exit_ status";"dflt_stts";"securitized_instrument_indicator";" past_due_instrument_indicator" Alpha-numeric Semicolon-separated string of all column names. Field names are put in double quotation marks. 1 reporting_agent_identifier Variable characters (60) 60 identifier domain 2 obsrvd_agnt_cd Variable characters (60) 60 identifier domain 3 cntrct_id Variable characters (60) 60 identifier domain 4 instrmnt_id Variable characters (60) 60 identifier domain 5 reporting_reference_date Date reporting reference date 6 otstndng_nmnl_amnt Decimal (12,0) 12 euro amount (non-negative) with unknown 7 bwdpt_amnt Decimal (12,0) 12 euro amount (non-negative) with exclusions 8 periodic_repayment_due Decimal (12,0) 12 euro amount (non-negative) with unknown 9 periodic_interest_payment_due Decimal (12,0) 12 euro amount (non-negative) with unknown 10 next_intrst_rt_reset_dt Date date with exclusions 11 cumulative_repayments Decimal (12,0) 12 euro amount (non-negative) with unknown 12 cumulative_prepayments Decimal (12,0) 12 euro amount (non-negative) with unknown 13 annlsd_agrd_rt Decimal (12,0) 12 real number (positive or negative) with exclusions 14 accrued_interest Decimal (12,0) 12 euro amount (positive and negative) with unknown 15 exit_status Variable multibyte (255) 255 code 16 dflt_stts Variable multibyte (255) 255 code 17 securitized_instrument_indicator Variable characters (50) 50 securitisation indicator 18 past_due_instrument_indicator Variable characters (50) 50 past due instrument indicator 2.3.22 household.csv‌

  • Best Management Practices (BMPs means schedules of activities, prohibitions of practices, maintenance procedures, and other management practices to prevent or reduce the pollution of waters of the state. BMPs also include treatment requirements, operating procedures, and practices to control site runoff, spillage or leaks, sludge or waste disposal, or drainage from raw material storage.

  • Reporting Material means all Material which the Grantee is required to provide to the Commonwealth for reporting purposes as specified in the Grant Details and includes any Existing Material that is incorporated in or supplied with the Reporting Material.

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  • Interconnection Regulations means the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) Regulations, 2017, as amended from time to time;

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  • MI Reporting Template means the form of report set out in the Annex to Framework Schedule 8 (Management Information) setting out the information the Supplier is required to supply to the Authority;

  • Public Finance Management Act ’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999);

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