Examples of Consolidated Return in a sentence
Consolidated Return on Invested Capital (“ROIC”) is equal to operating income/loss plus realized gains/losses on derivatives, equity income/loss from joint venture and other income/expense, all net of minority interest, divided by the average invested capital during the period.
The results from each member's computation shall then be combined to determine the taxable income of the affiliated group.101 Commissioner's Authority to Require Filing of Combined or Consolidated Return.
Consolidated Return on Invested Capital (“ROIC”) is equal to operating income (loss) plus realized gains (losses) on derivative financial instruments (i.e. excluding mark-to-market adjustments), plus other income (expense) and excluding non-controlling interest, divided by the average invested capital during the period.
Notwithstanding anything to the contrary herein, in the event there is an adjustment to any GM Consolidated Return or any Company tax return for any Tax Period as a result of an audit, the computations described in this Section 4.03 will be adjusted to reflect the results of such audit and any amounts payable hereunder shall be increased or decreased to reflect the revised computations.
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