Other Comprehensive Income definition

Other Comprehensive Income category on the Borrower's consolidated balance sheet for each period from and after April 1, 2002) to be less than the Base Net Worth.
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Other Comprehensive Income means items of income and expense that are not recognised in profit or loss as required or permitted by the approved financial accounting standard used in the consolidated financial statements;
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Other Comprehensive Income means that amount reported in the Borrower's consolidated balance sheet as "Accumulated Other Comprehensive Income (Loss)" and which is included in total shareholders' equity in accordance with Agreement Accounting Principles.
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Examples of Other Comprehensive Income in a sentence

  • Amortization of the asset is calculated utilizing the Effective Interest Rate Method.⚫ Fair Value Through Other Comprehensive Income (referred to as FVOCI) - Financial assets such as debt instruments that meet the SPPI criterion and are held within a business model with objectives that include both collecting the associated contractual cash flows and selling financial assets.

  • In which case, the tax is also recognised in Other Comprehensive Income or Equity.

  • Amortization of the asset is calculated utilizing the Effective Interest Rate Method.• Fair Value Through Other Comprehensive Income (referred to as FVOCI) - Financial assets such as debt instruments that meet the SPPI criterion and are held within a business model with objectives that include both collecting the associated contractual cash flows and selling financial assets.

  • Gains and losses are reclassified to Profit or Loss upon de-recognition for debt instruments but remain in Other Comprehensive Income for equity instruments.⚫ Fair Value Through Profit or Loss (referred to as FVTPL) - A financial asset is measured at FVTPL unless it is measured at Amortized Cost or FVOCI.

  • These gains and losses are included in the Statement of Profit or Loss and Other Comprehensive Income.

  • Tax is recognised in Statement of Profit and Loss, except to the extent that it relates to items recognised in the Other Comprehensive Income or in equity.

  • Impairment losses are recognised in the Statement of Profit or Loss and Other Comprehensive Income.

  • Any excess of the asset’s carrying value over its recoverable amount is expensed to the Statement of Profit or Loss and Other Comprehensive Income.

  • Amortization of the asset is calculated utilizing the Effective Interest Rate Method.l Fair Value Through Other Comprehensive Income (FVOCI) - Financial assets such as debt instruments that meet the SPPI criterion and are held within a business model with objectives that include both collecting the associated contractual cash flows and selling financial assets.

  • Further parent’s share of components previously recognized in Other Comprehensive Income (OCI) is reclassified to profit or loss or retained earnings as appropriate.


More Definitions of Other Comprehensive Income

Other Comprehensive Income or “Other Comprehensive Loss” means, for any period, the amount of Consolidated other comprehensive income (or loss), as applicable, of the Borrower and its Subsidiaries, as reflected on the statement of income of the Borrower for such period in accordance with GAAP.
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Other Comprehensive Income means specific unrealized appraisal profit or loss, such as unrealized profit and loss held caused by currency translation adjustments and securities available for sale.
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Other Comprehensive Income means the Borrower’s portion of the unamortized gains or losses on the termination of xxxxxx entered into upon the issuance of Long Term Notes.
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Other Comprehensive Income means income and expense items (including reclassification adjustments) as prescribed by accounting standards and financial reporting standards to classify to 2 following categories:15.1 Items subsequently reclassified to profit or loss15.1.1 Gains (losses) from remeasurement of available-for-sale investments means gains and losses from remeasurement of investmentsaccording to the Accounting Standard No.105 Re: Accounting for investments in debt and Equity instruments. operations15.1.2 Gains (losses) from translation of financial statements of foreign means gains and losses from translation of financial statements offoreign operations according to the Accounting Standard No.21 Re: The Effects of Changes in Foreign Exchange Rates.15.1.3 Gains (losses) from mark-to-market of derivatives for cash flowhedgesmeans gains and losses from mark-to-market of derivatives for cashflow hedges, only for an effective portion that shall be presented in equity.15.1.4 Gains (losses) from mark-to-market of derivatives for hedges of net investments in foreign operationsmeans gains and losses from mark-to-market of derivatives for hedges of net investments in foreign operations, only for an effective portion that shall be presented in equity.15.1.5 Share of other comprehensive income from associates and joint ventures (using the equity method) for items subsequently reclassified to profit or lossmeans share of other comprehensive income under the equity method of associates and joint ventures, only for the preparation of consolidated financial statements, for items that will be subsequently reclassified to profit or loss15.2 Items not subsequently reclassified to profit or loss15.2.1 Changes in capital surplus from revaluation of assetsmeans changes in capital surplus from revaluation of assets according to the Accounting Standard No.16 Re: Lands, Buildings and Equipment and Accounting Standard No.38: Intangible Assets.15.2.2 Gains (losses) from actuarial valuation of employee benefit plans means gains and losses from actuarial valuation of employee benefitplans according to the Accounting Standard No.19: Employee Benefits.15.2.3 Share of other comprehensive income from associates and joint ventures for items not subsequently reclassified to profit or lossmeans share of other comprehensive income from associates and joint ventures (using the equity method), only for the preparation of consolidated financial statements, for items that will not be subsequently reclassified to pr...
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Other Comprehensive Income means items of income and expense that are not recognised in profit or loss as required or permitted by the Authorised Financial Accounting Standard used in the Consolidated Financial Statements. Other Comprehensive Income is usually reported as an adjustment to equity in the statement of financial position;
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Other Comprehensive Income. The Company has no significant items of other comprehensive income. 2. GOING CONCERN: The Company's viability as a going concern is dependent upon obtaining additional financing, maintaining its current credit facility and ultimately, a return to profitability. During 1997, the Company was unable to pay its vendors within normal trade terms as it experienced continued net losses and a substantial decline in consolidated net worth. As a result, management focused its efforts on obtaining additional financing, and in November 1997, the Company issued 4.5 million shares of Common Stock to 99 CENTS Only Stores for $4 million, of which $2 million was paid in cash and $2 million in merchandise credits. Subsequent to December 31, 1997, 99 CENTS Only Stores made a proposal to the 20
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Related to Other Comprehensive Income

  • Comprehensive means an assistance program that focuses on

  • Comprehensive Plan means a generalized, coordinated land use map and policy statement of the governing body of a local government that interrelates all functional and natural systems and activities relating to the use of lands, including but not limited to sewer and water systems, trans- portation systems, educational facilities, recreational facilities, and natural resources and air and water quality management programs. “Comprehensive” means all-inclusive, both in terms of the geographic area covered and functional and natural activities and systems occurring in the area covered by the plan. “General nature” means a summary of policies and proposals in broad catego- ries and does not necessarily indicate specific locations of any area, activity or use. A plan is “co- ordinated” when the needs of all levels of governments, semipublic and private agencies and the citizens of Oregon have been considered and accommodated as much as possible. “Land” includes water, both surface and subsurface, and the air.

  • Comprehensive assessment means the gathering of relevant social, psychological, medical and level of care information by the case manager and is used as a basis for the development of the consumer service plan.

  • Comprehensive agreement means the comprehensive agreement between the private entity and the responsible public entity that is required prior to the development or operation of a qualifying project.

  • Comprehensive resource analysis means an analysis including,

  • Adopt a comprehensive land use plan means to enact a new

  • Nonbusiness income means all income other than business income.

  • Business income means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

  • Basic Comprehensive User Guide means the Ministry document titled Basic Comprehensive Certificates of Approval (Air) User Guide” dated April 2004 as amended.

  • Potential geologic hazard area means an area that:

  • Total Fund Operating Expenses with respect to a Fund is defined to include all expenses necessary or appropriate for the operation of the Fund including the Adviser’s investment advisory or management fee under the Advisory Agreement and other expenses described in the Advisory Agreement that the Fund is responsible for and have not been assumed by the Adviser, but excludes front-end or contingent deferred loads, taxes, leverage expenses, interest, brokerage commissions, expenses incurred in connection with any merger or reorganization, unusual or infrequently occurring expenses (such as litigation), acquired fund fees and expenses, and dividend expenses, if any.

  • Operating Profits means, as applied to any Person for any period, the operating income of such Person for such period, as determined in accordance with GAAP.

  • Medical Expense means an expense incurred at the time a past member or his or her health reimbursement account dependent is furnished the medical care or service. To be considered a medical expense under this act, the expense shall meet all of the following conditions:

  • Special form radioactive material means radioactive material that satisfies the following conditions:

  • Operating Profit means the excess of Gross Revenues over the following deductions (“Deductions”) incurred by Manager, on behalf of Owner, in operating the Hotel:

  • Operating Revenue means amounts accrued or charge to customers, cli- ents, and tenants, for the sale of prod- ucts manufactured or purchased for re- sale, for services, and for rentals of property held primarily for leasing to others. It includes both reimbursable costs and fees under cost-type con- tracts and percentage-of-completion sales accruals except that it includesonly the fee for management contracts under which the contractor acts essen- tially as an agent of the Government in the erection or operation of Govern- ment-owned facilities. It excludes inci- dental interest, dividends, royalty, and rental income, and proceeds from the sale of assets used in the business.

  • Transplant hospital means a hospital that furnishes organ transplants and other medical and surgical specialty services required for the care of transplant patients.

  • Health screening means the use of one or more diagnostic tools to test a person for the presence or precursors of a particular disease.

  • Access Compensation is the compensation paid by one Party to the other Party for the origination/termination of intraLATA toll calls to/from its End User. Access compensation is in accordance with the LEC’s tariffed access rates.

  • Intrinsic Loss Estimate means total losses under the shared loss agreements in the amount of One hundred Sixty-eight million dollars ($168,000,000.00).

  • Gross Operating Profit For any Fiscal Year, the excess of Gross Revenues for such Fiscal Year over Gross Operating Expenses for such Fiscal Year.

  • Medical malpractice insurance means insurance against legal liability incident to the practice and provision of a medical service other than the practice and provision of a dental service.

  • Gross Operating Revenues means, for any period of time for any Hotel Property, without duplication, all income and proceeds of sales of every kind (whether in cash or on credit and computed on an accrual basis) received by the owner (or, if such Hotel Property is ground leased, the ground lessee) of such Hotel Property or the applicable Operating Lessee or Manager for the use, occupancy or enjoyment of such Hotel Property or the sale of any goods, services or other items sold on or provided from such Hotel Property in the ordinary course of operation of such Hotel Property, including, without limitation, all income received from tenants, transient guests, lessees, licensees and concessionaires and other services to guests at such Hotel Property, and the proceeds from business interruption insurance, but excluding the following: (i) any excise, sales or use taxes or similar governmental charges collected directly from patrons or guests, or as a part of the sales price of any goods, services or displays, such as gross receipts, admission, cabaret or similar or equivalent taxes; (ii) receipts from condemnation awards or sales in lieu of or under threat of condemnation; (iii) proceeds of insurance (other than business interruption insurance); (iv) other allowances and deductions as provided by the Uniform System in determining the sum contemplated by this definition, by whatever name, it may be called; (v) proceeds of sales, whether dispositions of capital assets, FF&E or equipment (other than sales of Inventory in the ordinary course of business); (vi) gross receipts received by tenants, lessees (other than Operating Lessees), licensees or concessionaires of the owner (or, if such Hotel Property is ground leased, the ground lessee) of such Hotel Property; (vii) consideration received at such Hotel Property for hotel accommodations, goods and services to be provided at other hotels although arranged by, for or on behalf of, and paid over to, the applicable Manager; (viii) tips, service charges and gratuities collected for the benefit of employees; (ix) proceeds of any financing; (x) working capital provided by the Parent Guarantor or any Subsidiary of the Parent Guarantor or the applicable Operating Lessee; (xi) amounts collected from guests or patrons of such Hotel Property on behalf of tenants of such Hotel Property and other third parties; (xii) the value of any goods or services in excess of actual amounts paid (in cash or services) provided by the applicable Manager on a complimentary or discounted basis; and (xiii) other income or proceeds resulting other than from the use or occupancy of such Hotel Property, or any part thereof, or other than from the sale of goods, services or other items sold on or provided from such Hotel Property in the ordinary course of business. Gross Operating Revenues shall be reduced by credits or refunds to guests at such Hotel Property.

  • Moderate income housing means housing affordable,

  • long-term insurance business means the business of providing or undertaking to provide policy benefits under long-term policies, but does not include -

  • Operating Revenues means, without duplication, all revenues and receipts of the Borrowers from operation of the Properties or otherwise arising in respect of the Properties which are properly allocable to the Properties for the applicable period in accordance with GAAP, including, without limitation, all hotel receipts, revenues and credit card receipts collected from guest rooms, restaurants and bars (including without limitation, service charges for employees and staff), mini-bars, meeting rooms, banquet rooms, apartments, parking and recreational facilities, health club membership fees, food and beverage wholesale and retail sales, service charges, convention services, special events, audio-visual services, boat cruises, travel agency fees, internet booking fees, telephone charges, laundry services, vending machines and otherwise, all rents, revenues and receipts now existing or hereafter arising or created out of the sale, lease, sublease, license, concession or other grant of the right of the possession, use or occupancy of all or any portion of the Properties or personalty located thereon, or rendering of service by any of the Borrowers or any operator or manager of the hotel or commercial space (including, without limitation, from the rental of any office space, retail space, guest rooms or other space, halls, stores and deposits securing reservations of such space (only to the extent such deposits are not required to be returned or refunded to the depositor)), proceeds from rental or business interruption insurance relating to business interruption or loss of income for the period in question and any other items of revenue which would be included in operating revenues under the Uniform System; but excluding proceeds from the sale of FF&E, abatements, reductions or refunds of real estate or personal property taxes relating to the Properties, dividends on insurance policies relating to the Properties, condemnation proceeds arising from a temporary taking of all or a part of any Properties, security and other deposits until they are forfeited by the depositor, advance rentals until they are earned, proceeds from a sale, financing or other disposition of the Properties or any part thereof or interest therein and other non-recurring revenues as determined by Lender, insurance proceeds (other than proceeds from rental or business interruption insurance), other condemnation proceeds, capital contributions or loans to any of the Borrowers, disbursements to any of the Borrowers from the Reserves, sales, use and occupancy taxes collected from customers or patrons of the Properties to be remitted to the applicable taxing authorities, and gratuities or service charges collected on behalf of and remitted to employees or contractors of the Properties.