Prior financial year definition

Prior financial year means the financial year preceding the current year.
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Prior financial year means the financial year preceding the current year; "quarter" means any of the following periods in a financial year:
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Prior financial year means in relation to a Relevant Financial Year the Financial Year of the Purchased Company immediately preceding such Relevant Financial Year.
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Examples of Prior financial year in a sentence

  • Prior financial year includes gain from sale of and dividend income from available for sale investments.

  • Prior financial year comparatives were not reclassified.(2) Other expenses include service cost recoveries from Consolidated Entity’s related corporate entity, Macquarie Group Services Australia Pty Limited (MGSA).(3) Income and expense related to the discontinued operations have been presented as part of ‘Profit from discontinued operations after income tax’ under Note 40 Discontinued operations.

  • Prior financial year primarily includes gain on sale of DFVTPL debt investments of $46 million.

  • Since inception on 31 August 2007 the sub-fund is now up 118.4% (Class C Shares extended track record, net of fees).

  • The Historical Financial Information has been prepared in accordance with the stated basis of preparation, being the recognition and measurement principles contained in the AAS and the Trust’s adopted accounting policies.MCP Master Income Trust 77Product Disclosure Statement Prior financial year accounts for the year ending 30 June 2019 have been audited by KPMG.

  • Based on the surplus for the financial year:2021€ 2020€ Taxation charge110,053 91,284 Prior financial year under provision6,464 17,818 116,517 109,102 The effective tax rate for the financial year is lower than the standard rate of corporation tax in Ireland, which is 12.5%.

  • STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNTFOR THE YEAR ENDED 30 SEPTEMBER 2021 Prior financial year UnrestrictedUnrestrictedRestrictedTotal fundsfundsfunds generalDesignatedfund 2020202020202020 The statement of financial activities includes all gains and losses recognised in the year.

  • STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNTFOR THE YEAR ENDED 31 MARCH 2020 Prior financial year Unrestrictedfunds Restrictedfunds Total The statement of financial activities includes all gains and losses recognised in the year.

  • Prior financial year comparatives have been restated to align to the current financial year approach.

  • Prior financial year comparatives were not reclassified.(2) Other expenses include service cost recoveries from Macquarie Group Services Australia Pty Limited (MGSA).(3) Income and expense related to the discontinued operation have been presented as part of ‘Profit from discontinued operation after income tax’ under Note 36 Assets, liabilities and disposal groups classified as held for sale.


More Definitions of Prior financial year

Prior financial year means the Year of 12 months ending on 31 March immediately preceding the Relevant Year in question;
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Related to Prior financial year

  • old financial year means the financial year of an issuer that immediately precedes a transition year;

  • past financial year means the financial year preceding the current year;

  • Academy Financial Year means the year from 1st September to 31st August or such other period as the Secretary of State may from time to time specify by notice in writing to the Academy Trust;

  • Financial Year means a year commencing on and including the 1st day of July;

  • Fiscal Quarters means the period from January 1 to March 31, April 1 to June 30, July 1 to September 30 and October 1 to December 31 of the applicable year.

  • Ordinary time earnings means the salary, wage or other remuneration regularly received by the employee in respect of the time worked in ordinary hours and shall include shift work penalties, payments which are made for the purpose of District or Location Allowances or any other rate paid for all purposes of the award to which the employee is entitled for ordinary hours of work. Provided that "ordinary time earnings" shall not include any payment which is for vehicle allowances, fares or travelling time allowances (including payments made for travelling related to distant work), commission or bonus.

  • Consolidated Income Available for Fixed Charges means, with respect to any period, Consolidated Net Income for such period plus all amounts deducted in the computation thereof on account of (a) Fixed Charges and (b) taxes imposed on or measured by income or excess profits.

  • Consolidated Capital Expenditures means, for any period, the aggregate of all expenditures of Company and its Subsidiaries during such period determined on a consolidated basis that, in accordance with GAAP, are or should be included in “purchase of property and equipment” or similar items reflected in the consolidated statement of cash flows of Company and its Subsidiaries.

  • Forecast Period means the period of three calendar months for which a Forecast is provided;

  • Fiscal Period means the period commencing on the Closing Date, and thereafter each period commencing on the day immediately following the last day of the immediately preceding Fiscal Period, and ending in each case at the close of business on the first to occur of the following dates:

  • Consolidated EBITDAX for any period means, without duplication, the Consolidated Net Income for such period, plus the following, without duplication and to the extent deducted (and not added back) in calculating such Consolidated Net Income:

  • Consolidated EBITR means, for any fiscal period of the Borrower, an amount equal to Consolidated Net Income (Loss) for such period, plus, to the extent deducted in determining Consolidated Net Income (Loss), (i) Consolidated Tax Expense for such period, (ii) Consolidated Interest Expense for such period, and (iii) Consolidated Rental Expense for such period.

  • Consolidated Income Available for Debt Service for any period means Earnings from Operations of the Company and its Subsidiaries plus amounts which have been deducted, and minus amounts which have been added, for the following (without duplication): (i) interest on Indebtedness of the Company and its Subsidiaries, (ii) provision for taxes of the Company and its Subsidiaries based on income, (iii) amortization of debt discount, (iv) provisions for gains and losses on properties and property depreciation and amortization, (v) the effect of any noncash charge resulting from a change in accounting principles in determining Earnings from Operations for such period and (vi) amortization of deferred charges.

  • Test Period on any date of determination, the period of four consecutive fiscal quarters of the Borrower (in each case taken as one accounting period) most recently ended on or prior to such date for which financial statements have been or are required to be delivered pursuant to Section 6.1.

  • Consolidated EBITDA means, with respect to any Person for any period, the Consolidated Net Income of such Person for such period:

  • Consolidated Senior Funded Debt means at any date the sum of: (i) Consolidated Funded Debt, minus (ii) the Subordinated Debt.

  • Fiscal Quarter means a fiscal quarter of any Fiscal Year.

  • Consolidated Scheduled Funded Debt Payments means, as of any date for the applicable period ending on such date with respect to the Borrower Parties on a consolidated basis, the sum of all scheduled payments of principal on Consolidated Funded Indebtedness made during such period (including the implied principal component of payments made on Capitalized Leases during such period) as determined in accordance with GAAP.

  • Estimated Incremental Quarterly Tax Amount has the meaning assigned to such term in Section 6.9.

  • Current Fiscal Year means the fiscal year for which a particular calculation is made.

  • Reference Balance Sheet shall have the meaning set forth in Section 3.06(a).

  • Financial Quarter means the period commencing on the day after one Quarter Date and ending on the next Quarter Date.

  • Consolidated EBIT means, for any fiscal period, Consolidated Net Income for such period plus, to the extent deducted in determining Consolidated Net Income for such period, the aggregate amount of (i) Consolidated Interest Expense and (ii) federal, state and local income tax expense.

  • Consolidated EBITDAR means, for any period, Consolidated EBITDA for such period plus, to the extent deducted in determining Consolidated EBITDA for such period, Consolidated Rental Expense.

  • Senior Funded Debt means all Funded Debt (except Funded Debt, the payment of which is subordinated to the payment of the Notes).

  • Consolidated Cash Flow Available for Fixed Charges means, with respect to any Person for any period: