Restricted Asset

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Restricted Asset

Money or another asset that may be used only for a certain purpose. For example, a donor may give to a nonprofit, provided the donation is used exclusively to fund a scholarship for underprivileged children. Restricted assets must be accounted separately from an organization's other funds.
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Insurance companies can even invest their restricted assets in the notes, since these instruments comply with rating requirements and have other features needed to comply with the Regulation on the Investment of Restricted Assets of Insurance Undertakings (AnlV).
Change in restricted assets, net of interest income
Another large category of restricted assets are those belonging to the CBI.
8 billion dollars of its restricted assets, the four-month prorated amount of the original JPOA commitment.
Selling the restricted assets after such a decline could cost the banks as much as $3.
2 billion in restricted assets, released in regular instalments through the 6-month period.
Errunza and Losq (1985) show that the unrestricted assets are priced as if the international markets were integrated, and that the restricted assets are priced differently.
Most endowments have a large percentage of restricted assets, which can be spent only as the donors intended.
The growth in allowances for restricted assets contrasts with the erosion in limits on assets not set aside for a particular purpose.
15) if funded with restricted assets * Otherwise, reduces unrestricted net assets Reporting of Correction Report corrections of errors in of Errors in Previously previously issued financial statements Issued Financial as restatements of beginning net assets/ Statements fund equity (Question 7.
In general, the amount of the restricted assets must be included in the participants' gross income on the earlier of (1) the date that a plan first provides that assets are restricted to providing benefits because of a change in the employer's financial condition, or (2) the date that the assets are so restricted, whether or not such assets are available to satisfy claims of general creditors.
1 million is one-time consolidation expense and $1 million is a planned release of temporarily restricted assets.

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