Net Realized Gain definition

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 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, 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

  • During the period ended December 31, 2019, investments in issuers considered to be an affiliate/affiliates of the Fund for purposes of Section 2(a)(3) of the Investment Company Act of 1940, as amended, were as follows: Affiliate Shares Held at 09/30/19 Net Activity Shares Held at 12/31/19 Value at 12/31/19 Income Net Realized Gain (Loss)(a) Change in Unrealized Appreciation (Depreciation) (a) Includes net capital gain distributions, if applicable.

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

  • Investments in issuers considered to be an affiliate/affiliates of the Fund during the period ended March 31, 2020 for purposes of Section 2(a)(3) of the Investment Company Act of 1940, as amended, were as follows: Affiliated Issuer Shares/ Investment Value Held at 12/31/19 Shares/ Investment Value Purchased Shares/ Investment Value Sold Shares/ Investment Value Held at 03/31/20 Value at 03/31/20 Income Net Realized Gain (Loss) (a) Includes net capital gain distributions, if applicable.

  • When the contracts are closed out, the net realized gain or loss is reflected in the Statements of Investment Operations as part of Net Realized Gain (Loss) on Sale of Investments.

  • Foreign exchange gains and losses on the sale of investments and foreign currencies are included in Net Realized Gain (Loss) on Sale of Invest-ments.

  • The realized gain or loss on sale or expiry of options is reflected in the Statements of Investment Operations as part of Net Realized Gain (Loss) on Sale of Investments.

  • Change in Net Net Realized Gain Unrealized Investment Affiliate (Loss) Gain/Loss Income T.

  • During the period ended October 31, 2019, investments in issuers considered to be an affiliate/affiliates of the Fund for purposes of Section 2(a)(3) of the Investment Company Act of 1940, as amended, were as follows: Affiliate Shares Held at 07/31/19 Net Activity Shares Held at 10/31/19 Value at 10/31/19 Income Net Realized Gain (Loss)(a) Includes net capital gain distributions, if applicable.

  • During the period ended October 31, 2019, investments in issuers considered to be an affiliate/affiliates of the Fund for purposes of Section 2(a)(3) of the Investment Company Act of 1940, as amended, were as follows: Affiliate Shares Held at 07/31/19 Net Activity Shares Held at 10/31/19 Value at 10/31/19 Income Net Realized Gain (Loss)(a) Change in Unrealized Appreciation (Depreciation) (a) Includes net capital gain distributions, if applicable.

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


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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Related to Net Realized Gain

  • Unrealized Gain attributable to any item of Partnership property means, as of any date of determination, the excess, if any, of (a) the fair market value of such property as of such date (as determined under Section 5.5(d)) over (b) the Carrying Value of such property as of such date (prior to any adjustment to be made pursuant to Section 5.5(d) as of such date).

  • Simulated Gain means the amount of gain realized from the sale or other disposition of Depletable Property as calculated in Treasury Regulations Section 1.704-1(b)(2)(iv)(k)(2).

  • Cumulative Net Realized Tax Benefit for a Taxable Year means the cumulative amount of Realized Tax Benefits for all Taxable Years of the Corporate Taxpayer, up to and including such Taxable Year, net of the cumulative amount of Realized Tax Detriments for the same period. The Realized Tax Benefit and Realized Tax Detriment for each Taxable Year shall be determined based on the most recent Tax Benefit Schedule or Amended Schedule, if any, in existence at the time of such determination.

  • Unrealized Loss attributable to any item of Partnership property means, as of any date of determination, the excess, if any, of (a) the Carrying Value of such property as of such date (prior to any adjustment to be made pursuant to Section 5.5(d) as of such date) over (b) the fair market value of such property as of such date (as determined under Section 5.5(d)).

  • Residual Gain or "Residual Loss" means any item of gain or loss, as the case may be, of the Partnership recognized for federal income tax purposes resulting from a sale, exchange or other disposition of Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 2.B.1(a) or 2.B.2(a) of Exhibit C to eliminate Book-Tax Disparities.

  • Net Termination Gain means, for any taxable year, the sum, if positive, of all items of income, gain, loss or deduction recognized by the Partnership (a) after the Liquidation Date or (b) upon the sale, exchange or other disposition of all or substantially all of the assets of the Partnership Group, taken as a whole, in a single transaction or a series of related transactions (excluding any disposition to a member of the Partnership Group). The items included in the determination of Net Termination Gain shall be determined in accordance with Section 5.5(b) and shall not include any items of income, gain or loss specially allocated under Section 6.1(d).

  • 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:

  • Net Loss Amount means the sum of Cumulative Loss Amounts under this Single Family Shared-Loss Agreement and Aggregate Net Charge-Offs under the Commercial Shared-Loss Agreement.

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

  • Net Tax Benefit has the meaning set forth in Section 3.1(b) of this Agreement.

  • Adjusted Income means, with respect to a HOME Development, the gross income from wages, income from assets, regular cash or noncash contributions, and any other resources and benefits determined to be income by HUD, adjusted for family size, minus the deductions allowable under 24 CFR §5.611.