Capital Losses definition

Capital Losses. (i) means, with respect to any entity, capital losses (as determined in accordance with GAAP) that are calculated with respect to the sale of capital stock or assets of such entity and which sale gave rise to a sale event and the calculation of profit allocation and (ii) will be equal to the amount, adjusted for minority interests, by which (x) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale, as reflected on our consolidated balance sheet prepared in accordance with GAAP, exceeded (y) the net sales price of such capital stock or assets, as the case may be; provided, that such absolute amount thereof shall not be less than zero.
Capital Losses means, in any year, the aggregate amount of funding that has been Deployed by NYGB and become due and payable but that has not been repaid to, or recovered by, NYGB pursuant to the terms of the relevant transaction documents, expressed in dollars, and in respect of which NYGB has undertaken commercially reasonable legal remedies and other means of recovery.
Capital Losses will mean gains or losses from the Disposition of Bonds but will not include Market Discount Gain.

Examples of Capital Losses in a sentence

  • Capital losses may also be offset against capital gains from the preceding year or from sub- sequent years.When determining the capital gains, the interim profits at the time of purchase must be subtracted from the cost of purchasing the shares, and the in- terim profits at the time of selling the shares must be subtracted from the sales price to prevent double income taxation of interim profits.


More Definitions of Capital Losses

Capital Losses. (i) shall mean, with respect to any Person, capital losses (as determined in accordance with GAAP) that are calculated in connection with the sale of capital stock or assets of such person and which gave rise to a Sale Event and the calculation of the Profit Distribution Amount, and (ii) shall be equal to the amount, adjusted for minority interests, by which (x) the net book value (as determined in accordance with GAAP) of such capital stock or assets, as the case may be, at the time of such sale thereof, as reflected on the Company’s consolidated balance sheet prepared in accordance with GAAP, exceeded (y) the net sales price of such capital stock or assets, as the case may be; provided, that the absolute amount shall not be less than zero.
Capital Losses are those which are placed, consistent with generally accepted accounting principles, on the books of the Company and which occur when:
Capital Losses means losses from the sale of an Investment allocated to the General Partner.
Capital Losses are those which are placed, consistent with generally accepted accounting principles, on the books of MACC and which occur when:
Capital Losses. (i) means, with respect to any entity, capital losses (as determined in accordance with GAAP) that are calculated with respect to the sale of capital stock or assets of such entity and which sale gave rise to a sale event and the calculation

Related to Capital Losses

  • Losses shall have the meaning set forth in Section 5(a).

  • Relevant Losses means, in relation to:

  • Consequential Loss means loss of profits, anticipated loss of profit or revenue, loss of production, loss of business opportunity, loss of or damage to goodwill or reputation, loss of use or any other similar loss, but excludes: