Examples of Hypothetical Liquidation in a sentence
The share of earnings attributable to the non-controlling interest holders in these subsidiaries is calculated using the Hypothetical Liquidation at Book Value ("HLBV") method of accounting.
Represents the Company's share of income or loss from solar investments under the Hypothetical Liquidation at Book Value ("HLBV") method of accounting.
Represents the Company's share of income or loss from solar investments accounted for using the Hypothetical Liquidation at Book Value ("HLBV") method of accounting.
Non-controlling Interests and Hypothetical Liquidation at Book Value (“HLBV”) Non-controlling interests represent the portion of net assets in consolidated entities that are not owned by the Company and are reported as a component of equity in the consolidated balance sheets.
Respondents said that the application of the Hypothetical Liquidation at Book Value or “HLBV” method by tax credit investors does not appropriately reflect the economics of these arrangements and is costly and complex.