Transition adjustment definition

Transition adjustment means the net sum of all positive and negative adjustments to a taxpayer's Montana taxable income related to transition items provided in subsection (3).
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Examples of Transition adjustment in a sentence

  • As at 30 June 2017Under AASB 139$’000 Transition adjustment Under AASB 9As at 1 July 2017Under AASB 9$’000Loss allowance16,6771,46218,139The following table shows the reconciliation from the opening to the closing balance of the loss allowance.

  • The change in the method of amortization has resulted in an adjustment to opening retained earnings, which has been captioned as Transition adjustment on adoption of financial instruments standards.

  • Transition adjustment/ calculations for employees based at Mumbai & Delhi is provided in table 4.

  • Transition adjustment In accordance with the IAS 39, revised, the unrecycled adjustment to retained earnings relating to fair values of available for sale investments, arising on the adoption of IAS 39, has been reclassified from retained earnings to cumulative changes in fair value on 1 January 2003.

  • Trade and Other Receivables (continued) Analysis of movements of impairment allowance is as follows: 2018 2017 $’000$’000At January 16,556262Impairment:- Transition adjustment charged to retained earnings 326 Write-offs/reversals (404) (102) At December 31 7,769 6,556 The maximum exposure to credit risk at the reporting date is the fair value of each class of receivables mentioned above.

  • The Members are the record and beneficial owner of one hundred percent (100%) of the Transferor Interests, free and clear of any Liens.

  • Lease Receivables, Net of Provision for Credit Losses (Continued) The movement in the provision for credit losses determined under the requirements of IFRS is as follows: 2019$’000 2018$’000Balance at beginning of year2,591 6,904IFRS 9 Transition adjustment- 732Charged in the income statement (Note 11)(2,376) (5,045)Balance at end of year215 2,591 The aggregate amount of non-performing lease receivables on which interest was not being accrued is $ NIL (2018 - $1,611,000).

  • Amounts recorded in accumulated other comprehensive income, net of tax, during the year-ended December 31, 2001, were as follows (in millions): Transition adjustment on January 1, 2001 .

  • Three Months Ended June 30, Six Months Ended June 30, 2008200720082007Balance, beginning of period Transition adjustment on adoption ofaccounting policies$ (19,670)$ (4,487)$ (9,354) -$ - (4,816)Other comprehensive income (loss)224847(10,092)1,176Balance, end of period$ (19,446)$ (3,640)$ (19,446)$ (3,640)AOCL represents gains and losses on derivative instruments and investments.

  • Accumulated other comprehensive loss September 30,2008December 31,2007Opening balance$ (9,862)$ -Transition adjustment to opening balance-6,375Unrealized gains (losses) on available-for-sale investments(68,370)39,354Realized gains on available-for-sale investments10,188(55,591) Closing balance $ (68,044) $ (9,862) 10.

Related to Transition adjustment

  • Capitalization Adjustment means any change that is made in, or other events that occur with respect to, the Common Stock subject to the Plan or subject to any Purchase Right after the date the Plan is adopted by the Board without the receipt of consideration by the Company through merger, consolidation, reorganization, recapitalization, reincorporation, stock dividend, dividend in property other than cash, large nonrecurring cash dividend, stock split, liquidating dividend, combination of shares, exchange of shares, change in corporate structure or other similar equity restructuring transaction, as that term is used in Financial Accounting Standards Board Accounting Standards Codification Topic 718 (or any successor thereto). Notwithstanding the foregoing, the conversion of any convertible securities of the Company will not be treated as a Capitalization Adjustment.

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

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

  • ISDA Fallback Adjustment means the spread adjustment (which may be a positive or negative value or zero) that would apply for derivatives transactions referencing the ISDA Definitions to be determined upon the occurrence of an index cessation event with respect to the Benchmark for the applicable tenor.