Accumulated Deficit definition

Accumulated Deficit means the amount that the association’s and the fund’s liabilities exceed their assets, as reported in the association’s and fund’s respective most recently reported financial statements on June 30, 2019.

Accumulated Deficit means the amount, if any, by which the total of a board’s current and prior in-year deficits exceeds the total of its current and prior in-year surpluses; (“déficit accumulé”)

Accumulated Deficit means the amount that the association’s and the fund’s liabilities exceed their assets, as reported in the association’s and fund’s respective financial statements.

Examples of Accumulated Deficit in a sentence

• The Accumulated Deficit Pre-Petition has been calculated on the basis of unaudited operating results since December 29, 2001 (that being the date of the last audit of the Company's financial statements) and reflecting the write off, as of the date prior to the Chapter 11 Bankruptcy Filing Date, of all goodwill and other intangible assets.

• Unrealized gains and losses of ONFA Funds are included in Investment in Government Business Enterprises and recorded as an Increase (Decrease) in Fair Value of Ontario Nuclear Funds in the Consolidated Statement of Change in Net Debt and the Consolidated Statement of Change in Accumulated Deficit.

• Translation gains and losses are included in the Statement of Operations and Accumulated Deficit.

• When financial assets are impaired, impairment losses are recorded in the Statement of Operations and Accumulated Deficit.

• Accordingly, the Company recognized a cumulative charge of less than $0.1 million to the Company's Accumulated Deficit balance as of January 1, 2017 from a change in the forfeiture rate methodology to account for forfeitures as they occur.

More Definitions of Accumulated Deficit

Accumulated Deficit for any Lease Year means the aggregate amounts by which Qualified CapEx has been less than Original Base CapEx during prior Lease Years, as set forth in a then-effective Rent Supplement.

Accumulated Deficit means any deficit in retained earnings of a LLC in respect of periods after the issuance of the Partnership Interests in such LLC and the receipt of Paid Additional Capital, as shown on the relevant unaudited, unconsolidated annual (in the case of Tranche III) or semi-annual (in the case of Tranche IV) balance sheet of such LLC prepared in accordance with U.S. GAAP.

Accumulated Deficit means any deficit in retained earnings of the LLC in respect of periods after the issuance of the Partnership Interests and the receipt of the Paid Additional Capital, as shown on the relevant

Accumulated Deficit means, as of the last day of an Arrangement Period (i) the sum of the Deficits, if any, for such Arrangement Period and all preceding Arrangement Periods, reduced by (ii) the sum of the Surpluses for all preceding Arrangement Periods, provided, however, that a Deficit or Surplus shall not be counted twice in the case of overlapping Arrangement Periods.

Accumulated Deficit means any deficit in excess of retained earnings accumulated in periods having commenced after the Partnership Interest Capital Contributions have been received by the LLC, as shown in the Semi-Annual Balance Sheet of the LLC for the relevant Fiscal Semi-Annual Period.

Accumulated Deficit means the accumulated deficits of the Companies as at the Closing Date;

Accumulated Deficit means the amount that the association's and the fund's liabilities exceed their assets, as reported in the association's and fund's respective most recently reported financial statements on June 30, 2019.