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.
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;
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.
Examples of Other Comprehensive Income in a sentence
Presentation of current and deferred tax: Current and deferred tax are recognized as income or an expense in the Statement of Profit and Loss, except when they relate to items that are recognized in Other Comprehensive Income, in which case, the current and deferred tax income/ expense are recognized in Other Comprehensive Income.
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.
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.
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
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...
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.
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;