Net Realized Gain definition

Net Realized Gain or “Net Realized Loss” shall mean, with respect to any Accounting Period, (i) prior to the occurrence of a Realization Event with respect to a Side Pocket Investment, the difference between (a) any realized income with respect to such Side Pocket Investment and (b) any realized losses incurred, or other expenditures made, with respect to such Side Pocket Investment, and (ii) at such time as a Realization Event occurs with respect to a Side Pocket Investment, the difference between (a) the amount of cash and/or the Fair Market Value of the consideration received in connection with such Realization Event (or the Fair Market Value of the Securities held in the applicable Side Pocket Investment Account, if such Realization Event is a “deemed” Realization Event), and (b) the Original Value of such Side Pocket Investment. In the case of either (i) or (ii) above, any positive difference between the amounts set forth in clause
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Net Realized Gain means, for a particular period, any excess of (i) the items of gain reflected in the Capital Accounts at any time during such period over (ii) the items of loss reflected in the Capital Accounts at any time during such period, in each case as part of Profit or Loss or otherwise and determined without regard to any items included in the determination of Liquidating Gains or Liquidating Losses for any period.
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Net Realized Gain means, with respect to any Liquidity Event in respect of an Investment, an amount (which amount shall not be less than zero) equal to (a) Investment Proceeds in respect of such Investment less (b) Investment Cost for such Investment less (c) Allocable Management Fees for such Investment less (d) Unreturned Investment Costs, if any, in respect of any Realized Investment.
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Examples of Net Realized Gain in a sentence

  • Hence L and R must be chains of (O(S), ≤).Conversely, if we partition (O(S), ≤) into two chains (L, R) we can construct a clique path of Gin which the subpaths corresponding to blocks in L (resp.

  • U.S.$ 851 U.S.$ (446) Net Realized Gain.............................

  • Amounts related to Net Gain (Loss) on Derivatives, including the derivatives’ Net Realized Gain (Loss) and Net Change in Unrealized Appreciation/Depreciation, have been reclassified into Net Realized Gain (Loss) and Net Change in Unrealized Appreciation/Depreciation, respectively, under Net Gain (Loss) on Investments and Derivatives.

  • For purposes of performing the calculations in the preceding sentence, the amount of Liquidating Gains shall be increased by the amount of any Net Realized Gain for the period since the issuance of such LTIP Unit and the amount of Liquidating Losses shall be increased by the amount of any Net Realized Loss for the period since the issuance of such LTIP Unit.

  • Net Realized Gain on Investments and Assets Limited as to Use 29.

  • Total Net Realized Gain and Change in Unrealized Appreciation............................................

  • U.S.$ (47) U.S.$ 851 Net Realized Gain (Loss).........................................................

  • Distributions: Net Realized Gain...................................................................

  • Net Realized Gain (Loss) The net realized gain (loss) is based on the sale or transfer of underlying investments in the Pooled Fund.

  • Shares Dividend Income Net Realized Gain (Loss) Change in Net Unrealized Appreciation (Depreciation) Affiliated Issuer — 1.9% Closed-End Fund — 1.9% of Net Assets 336,850(k) Pioneer ILS Interval Fund $— $— $84,212 $ 2,816,066 Total Closed-End Fund (Cost $3,388,570) $2,816,066 Total Investments in Affiliated Issuer — 1.9% (Cost $3,388,570) $2,816,066 OTHER ASSETS AND LIABILITIES — (6.7)% $(9,743,384) net assets — 100.0% $144,672,852 (TBA) “To Be Announced” Securities.


More Definitions of Net Realized Gain

Net Realized Gain means, at any time, (i) the excess, if any, of (a) the aggregate amount of all Realized Gains accrued at or prior to such time with respect to all Collateral Debt Obligations at or prior to such time constituting part of the Warehouse Portfolio over (b) the aggregate amount of all Realized Losses incurred at or prior to such time with respect to all Collateral Debt Obligations at or prior to such time constituting part of the Warehouse Portfolio; or (ii) if the amount described in clause (a) of this definition does not exceed the amount described in clause (b), zero.
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Net Realized Gain means, with respect to any Liquidity Event in respect of an Investment, an amount (which amount shall not be less than zero) equal to (a) Investment Proceeds in respect of such Investment less (b) Investment Cost for such Investment less
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Related to Net Realized Gain

  • Net Loss means, for each fiscal year or other applicable period, an amount equal to the Partnership’s taxable income or loss for such year or period as determined for federal income tax purposes by the General Partner, determined in accordance with Section 703(a) of the Code (for this purpose, all items of income, gain, loss or deduction required to be stated separately pursuant to Section 703(a) of the Code shall be included in taxable income or loss), adjusted as follows:

  • Tax Benefit means any refund, credit, or other item that causes reduction in otherwise required liability for Taxes.