Preliminary Expenses definition

Preliminary Expenses means the preliminary expenses incurred in connection with the incorporation of the ICAV, the obtaining by the ICAV of authorisation and designation from the Central Bank under the Act and the initial offer of Shares pursuant to the Prospectus including the costs and expenses of preparing, publishing and distributing the Prospectus and all professional and legal fees and costs incurred in connection therewith.

Preliminary Expenses means expenses relating to the formation of an applicant. These include legal, accounting and share issue expenses incurred for the formation of the applicant and expenses incurred prior to grant of Certificate of Registration.

Examples of Preliminary Expenses in a sentence

Preliminary Expenses and expenditure in connection with issue of shares are being written off over a period of ten years or earlier.
Preliminary Expenses is to be written off in equal installment over 5 years from the date of their incurrence.
Preliminary Expenses and Shares Issue Expenses are amortised over a period of 10 years.
Preliminary Expenses are being written off in the year in which it is incurred as per the Accounting Standard 26 “Intangible assets” issued by The Institute of Chartered Accountants of India, which has been mandatory w.e.f. 01/04/2004.
Preliminary Expenses are adjusted (net of tax) against Securities Premium Account to the extent of balance available and thereafter the balance portion is charged off to the Statement of Profit and Loss, as incurred.

Preliminary Expenses means the preliminary expenses incurred in the establishment of the ICAV or a Sub-Fund (other than the costs of incorporating the ICAV), the obtaining by the ICAV of approval from the Central Bank under the Regulations, the registration of the ICAV with any other regulatory authority and each offer of shares to the public (including the costs of preparing and publishing the Prospectus and translating the Prospectus into other languages) and may include any costs or expenses (whether incurred directly by the ICAV or not) incurred in connection with any subsequent application for a listing or quotation of any of the shares in the ICAV on a stock exchange or regulated market and the costs of establishing any trust or investment vehicle to facilitate investment in the ICAV.

Preliminary Expenses means the preliminary expenses incurred in the establishment of the Company or a fund (other than the costs of incorporating the Company), the obtaining by the Company of approval from the Central Bank as a designated investment company under the Act, the registration of the Company with any other regulatory authority and each offer of shares of a fund to the public (including the costs of preparing and publishing the

Preliminary Expenses means the preliminary expenses incurred in connection with the incorporation of the ICAV, the obtaining by the ICAV of authorisation and designation from

Preliminary Expenses means the preliminary expenses incurred in connection with the registration and establishment of the ICAV or a Fund, the obtaining by the ICAV of authorisation and designation from the Central Bank, the cost of establishing and maintaining a listing of shares on the Irish Stock Exchange (if applicable), the cost of registering any Fund with any regulatory authority in any jurisdiction and the initial offer of Shares pursuant to the Prospectus including the costs and expenses of preparing, publishing and distributing the Prospectus and any pre-establishment expenses or costs undertaken by the Fund in relation to the acquisition of Investments and all professional and legal fees and costs incurred in connection therewith;

Preliminary Expenses means the expenses of the maintenance of the mother during a period of