Present Value Adjustment definition

Present Value Adjustment. The product of (a) the Discount Rate, (b) the Initial Balance, (c) the Takeout Price and (d) a fraction, the numerator of which is the actual number of days elapsed from (and including) the Purchase Date to (but excluding) the Cut-off Date and the denominator of which is 360.
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Examples of Present Value Adjustment in a sentence

  • The Technical Pronouncement CPC 12 – Present Value Adjustment establishes that noncurrent assets and liabilities should be adjusted by their present value and current assets and liabilities when this is relevant.

  • Financial income (loss) - R$ in million The financial result varied negatively by 15.3%, from -R$45.8 million in 1Q19 to -R$52.8 million in 1Q20, due to the 15.9% growth in financial expenses, mainly in other financial expenses, due to the accounting for Present Value Adjustment expenses on Contractual Financial Assets in the amount of R$11.1 million, mainly impacted by the change in the useful life of the Reactor Items (RALF's/UASB) from 60 years to 40 years, based on Law 11,638/07, CPC 27 and ICPC 10.

  • The rate for calculating the Present Value Adjustment (“PVA”) applied to the external market payments with terms equal to or longer than 90 days is calculated based on the average rate for lengthening the term of trade payables.

  • The Company presents the balances comprising the adjustments to the accounting related to accounting standards CPC 47 (IFRS 15) – Revenue from Contracts with Customers and CPC 12 – Present Value Adjustment, and the allocation of the common areas proportionally.

  • All household debris collected at the curb must be enclosed in user pay bags available from retailers throughout Wellington County and available online through the County’s website.

  • In accordance with the pronouncement CPC 12 - Ajuste a Valor Presente (Present Value Adjustment), approved by CVM on December 17, 2008, the Company assessed internally certain assets and liabilities to analyze the need to present them at present value.

  • Extra experimentation has been performed on temporal features and on data pre-processing to boost the performance.

  • Financial income increased 333.7% or BRL23,814 million, to BRL30,950 million in 2018 compared to BRL7,136 million in 2017, mainly due to the gains resulting from the recognition of the JRP adjustments, especially the gain with the Present Value Adjustment, the haircut of the Senior Notes, as well as the reversal of the interest accounted for from the judicial reorganization petition until December 2017.

  • In compliance with CPC 12 (Present Value Adjustment), the Company computed the present value adjustment (PVA) of accounts receivable by deducting the installments at the CDI in the amount of R$2,495 and recognizing the PVA in trade receivables, short and long-term installments.

  • As an example, the cash on hand required to fund a $0.20 annual maintenance cost for a 15-year war­ ranty period is $2.18, while the same pre­ Table 4: Roof system, service life, and maintenance cost.(1) Present Value Adjustment Factor based on a 5% annual percentage rate applied for the warranty period or ser­ vice life of the system.

Related to Present Value Adjustment

  • Present Value means the amount as of a date certain of one or more sums payable in the future, discounted to the date certain. The discount is determined by the interest rate specified by the parties if the rate was not manifestly unreasonable at the time the transaction was entered into; otherwise, the discount is determined by a commercially reasonable rate that takes into account the facts and circumstances of each case at the time the transaction was entered into.

  • Worst Value means, in respect of a SPS Valuation Date, the lowest Underlying Reference Value for any Underlying Reference in the Basket in respect of such SPS Valuation Date.

  • Contract Adjustment Payments means amounts payable by the Company on each Contract Adjustment Payment Date in respect of each Purchase Contract, at a rate per year of 2.725% on the Stated Amount per Purchase Contract.

  • Net Adjustment Amount means an amount, which may be positive or negative, equal to (A) the Closing Net Working Capital as finally determined pursuant to this Section 2.5 minus the Estimated Net Working Capital, plus (B) Estimated Indebtedness minus Closing Indebtedness as finally determined pursuant to this Section 2.5, plus (C) Closing Cash as finally determined pursuant to this Section 2.5 minus Estimated Cash, plus (D) Estimated Transaction Expenses minus Closing Transaction Expenses as finally determined pursuant to this Section 2.5;

  • True-Up Adjustment means any Semi-Annual True-Up Adjustment or Interim True-Up Adjustment, as the case may be.

  • Adjustment Payment shall have the meaning specified in Section 3.09(a).

  • SOFR Adjustment means 0.10% (10 basis points).

  • Value Adjustment Event means, with respect to any Loan Asset, the occurrence of any one or more of the following events after the related Cut-Off Date:

  • Estimated Adjustment Amount has the meaning set forth in Section 2.5(a).

  • Net Working Capital Adjustment Amount means an amount, which may be a positive or negative number, equal to the Net Working Capital as of the Effective Time minus the Net Working Capital Threshold.