Capital Loss definition

Capital Loss means gain or loss characterized as gain or loss from the sale or exchange of a capital asset by the Code, including, but not limited to, gain or loss required to be taken into account pursuant to Sections 988 and 1256 thereof.

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Capital Loss means, for each Fund with respect to any Fiscal Year, the portion of any Net Loss and any Portfolio Investment Loss allocable to the Partnership, but only to the extent such allocation is made by such Fund to the Partnership in proportion to the Partnership’s capital contribution to such Fund, as determined pursuant to the Fund LP Agreement.

Capital Loss shall be deemed to occur if the Guarantor's assets are less than the sum of (i) its Liabilities and (ii) one-half of its share capital and statutory reserves, each as shown on and as calculated based on the latest published annual unaudited consolidated balance sheet of the Guarantor.

Examples of Capital Loss in a sentence

• Capital Loss remaining after the allocation described in the preceding sentence shall be allocated among all Partners described in such sentence in proportion to their holdings of such Units.

• For purposes of this Agreement, any Net Operating Loss, Net Capital Loss, or Credit shall be carried forward.

• For this purpose, “Cumulative Pre-Incentive Fee Net Return” during the relevant Trailing Twelve Quarters means (x) Pre-Incentive Fee Net Investment Income in respect of the Trailing Twelve Quarters less (y) any Net Capital Loss, if any, in respect of the Trailing Twelve Quarters.

• In the event the aggregate amount of Capital Loss available to be allocated pursuant to this Section 7(b)(3)(D) is less than the aggregate amount required to be so allocated, the aggregate amount of available Capital Loss shall be allocated among all such Partners in the ratio that each such Partner’s Negative Excess bears to the aggregate Negative Excess of all such Partners.

• Party B will pay Party A $2,000 and in exchange he will receive $10,000 in Capital Loss Carryovers for that year.

More Definitions of Capital Loss

Capital Loss means an amount determined in terms of paragraph 4 of the Eighth Schedule;’’;

Capital Loss means a loss arising on disposal of a capital asset under section 65, but does not include an exempt capital loss;

Capital Loss means the amount (if any) by which the Ingoing Contribution exceeds the Resale Amount. ‘Capital Replacement Fund’ means the fund referred to in clause 9.5. ‘Communal Facilities’ means the buildings, surrounding facilities and other areas that the Scheme Operator owns and makes available for use by residents of the Retirement Village from time to time. As at the date the PCD was given to the Resident, the Communal Facilities include:

Capital Loss means the amount (if any) by which the Ingoing Contribution exceeds the New Ingoing Contribution.

Capital Loss means the excess of the adjusted basis, or where there is no adjusted basis the excess of the basis, of a capital asset over the amount realized on disposal of the capital asset;

Capital Loss means, in respect of each asset of the Partnership (upon a sale, exchange or other disposition of such asset), the shortfall (if any) of such amounts received in respect of the disposition of such asset below its Effective Time FMV.

Capital Loss means the accumulated losses available to Goyal Associates Limited to be set off against its future profits;