GAAP Change definition

GAAP Change is defined in Section 5.3 hereof.
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GAAP Change means an event that amounts to a change-
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GAAP Change is defined in Section 22.2(b).
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Examples of GAAP Change in a sentence

  • Revised the instructions on CUSO reporting (page 1a and page 9) (GAAP change).

  • Revised instructions for OREO property and loans related to repossessed collateral (page 1, lines 22 and 26) (GAAP change).

  • Changed name of account 719 to “Allowance for Loan & Lease Losses” (page 1, line 21) (GAAP change).

  • Added balance sheet accounts for Trading Securities, Available for Sale Securities, and Held-to-Maturity Securities (account codes are the same as those on Schedule C - Investments) (page 1, lines 2, 3, and 4) (GAAP change).

  • Moved NCUSIF deposit from investment section to other assets (page 1, line 25) (GAAP change).

  • This conclusion is buttressed by the fact that (as explained above) CMP raised the matter only in its rebuttal, and not nearer in time to the GAAP change at issue.

  • Under the 1990 Price Cap Order, the Commission’s rules, and Southwestern Bell, the change to accrual accounting for OPEBs “was beyond the carrier’s control … because that GAAP change had been adopted by the FASB and mandated by the Commission.” 2005 OPEBs Order ¶27 (JA).

  • Moved Cash and Cash Equivalents from line 11 to line 1; revised related instruction (GAAP change).

  • Moved shares to be included in total liabilities (page 2, lines 28, 29, 30, and 31) (GAAP change).

  • The revised page moves various accounts into four new sections: Interest Income, Interest Expense, Non-Interest Income, and Non-Interest Expense (page 3, all lines) (GAAP change).


More Definitions of GAAP Change

GAAP Change is defined in Section 1.4(b).
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GAAP Change means each of, and collectively: (a) any change in GAAP or (b) any change in any GAAP method utilized by the Loan Parties in their Financial Statements.
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GAAP Change has the meaning specified in Section 1.03(b).
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Related to GAAP Change

  • Tax Law Change means a change in or proposed change in, or amendment or proposed amendment to, the laws or regulations of the United Kingdom or any political subdivision or any authority thereof or therein having the power to tax, including any treaty to which the United Kingdom is a party, or any change in the application of official or generally published interpretation of such laws or regulations, including a decision of any court or tribunal, or any interpretation or pronouncement by any relevant tax authority that provides for a position with respect to such laws or regulations or interpretation thereof that differs from the previously generally accepted position in relation to similar transactions, which change or amendment becomes, or would become, effective on or after the Issue Date;

  • Accounting Change refers to any change in accounting principles required by the promulgation of any rule, regulation, pronouncement or opinion by the Financial Accounting Standards Board of the American Institute of Certified Public Accountants or, if applicable, the SEC.

  • Fixed GAAP Date means the Issue Date; provided that at any time after the Issue Date, the Company may by written notice to the Trustee elect to change the Fixed GAAP Date to be the date specified in such notice, and upon such notice, the Fixed GAAP Date shall be such date for all periods beginning on and after the date specified in such notice.

  • Change of Control Date means the date on which a Change of Control occurs.

  • Minor Change means an amendment of an existing authorisation that is not of a purely administrative nature and requires only a limited re-assessment of the properties or efficacy of the biocidal product or biocidal product family;

  • Internal control over financial reporting means a process effected by an insurer’s board of directors, management and other personnel designed to provide reasonable assurance regarding the reliability of the financial statements, i.e., those items specified in Section 5(B)(2) through 5(B)(7) of this regulation and includes those policies and procedures that:

  • Accounting Event has the meaning set forth in the Supplemental Indenture.

  • Program change means any elimination, curtailment or reorganization of a curriculum offering, program or school operation or a reorganization or closing of a school or consolidation of two or more individual schools or school districts that is unrelated to financial exigency.

  • Change is defined in Section 3.2.

  • Change of Control Transaction means the occurrence after the date hereof of any of (a) an acquisition after the date hereof by an individual or legal entity or “group” (as described in Rule 13d-5(b)(1) promulgated under the Exchange Act) of effective control (whether through legal or beneficial ownership of capital stock of the Company, by contract or otherwise) of in excess of 33% of the voting securities of the Company (other than by means of conversion or exercise of the Notes and the Securities issued together with the Notes), (b) the Company merges into or consolidates with any other Person, or any Person merges into or consolidates with the Company and, after giving effect to such transaction, the stockholders of the Company immediately prior to such transaction own less than 66% of the aggregate voting power of the Company or the successor entity of such transaction, (c) the Company sells or transfers all or substantially all of its assets to another Person and the stockholders of the Company immediately prior to such transaction own less than 66% of the aggregate voting power of the acquiring entity immediately after the transaction, (d) a replacement at one time or within a three year period of more than one-half of the members of the Board of Directors which is not approved by a majority of those individuals who are members of the Board of Directors on the Original Issue Date (or by those individuals who are serving as members of the Board of Directors on any date whose nomination to the Board of Directors was approved by a majority of the members of the Board of Directors who are members on the date hereof), or (e) the execution by the Company of an agreement to which the Company is a party or by which it is bound, providing for any of the events set forth in clauses (a) through (d) above.

  • Change in Control Date means the date on which a Change in Control occurs.

  • Specified Change of Control a “Change of Control” (or any other defined term having a similar purpose) as defined in the Senior Subordinated Note Indenture.

  • Board Change means, during any period of two consecutive years, individuals who at the beginning of such period constituted the entire Board cease for any reason to constitute a majority thereof unless the election, or the nomination for election, of each new director was approved by a vote of at least two-thirds of the directors then still in office who were directors at the beginning of the period.

  • Central Automatic Message Accounting (CAMA) Trunk means a trunk that uses Multi-Frequency (MF) signaling to transmit calls from CLEC’s switch to an AT&T-21STATE E911 Selective Router.

  • Potential Change of Control Announcement means any public announcement or statement by the Issuer or by any actual or potential bidder or any designated adviser thereto relating to any specific or any near-term potential Change of Control (whereby "near-term" shall mean that such potential Change of Control is reasonably likely to occur, or is publicly stated by the Issuer or by any such actual or potential bidder or any such designated adviser to be intended to occur, within four months of the date of such announcement or statement).