At risk

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At risk

The exposure to the danger of economic loss. Frequently used in the context of claiming tax deductions. For example, a person can claim a tax deduction in a limited partnership if the taxpayer can show it is at risk of never realizing a profit and of losing its initial investment. See: Value at risk.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

At Risk

1. See: Value at Risk.

2. See: At Risk Rule.

3. Describing any asset or investment one may lose for any reason whatsoever.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
References in periodicals archive ?
For every 100 woman-years at risk, there were no lesions when condoms were used by male partners for 100% of instances of vaginal intercourse in the preceding eight months, 17 when condoms were used 50-99% of the time, 16 when condoms were used 5-49% of the time and 11 when condoms were used less than 5% of the time.
In addition, older children who were more likely to be born in countries with high TB incidence and were at risk for LTBI were not tested.
The eventual goal, then, is to identify all the candidate genes that put patients at risk of SCD, and develop tests to comprehensively screen for them.
Their reputations are at risk if the Internet is at risk.
If the provider organization that is at risk for these services does not have effective contracts with favorable rates in place with the out-of-network providers, serious demand can be put on the cash of the capitated organization.
Sometimes, characteristics of the specific mental illness, such as cognitive impairment, poor judgement, affective instability, and impulsivity, engender the behaviors that put these persons at risk (Aruffo, et al., 1990; Carmen & Brady, 1990; Hanson, et al., 1992; Harvey & Trivelli, 1990).
(1) In a prospective cohort study among individuals at risk for infection, 6% became infected during an 18-month period.
Overlaying maps of exposure and populations may define populations at risk. However, linking of exposure and disease is highly dependent on the accuracy of exposure assessment as well as the time elapsed between initial exposure and disease (the latency time).
A risk-based preservation management program begins with two key questions: What assets may be at risk and should be included in the program, and what constitutes risks to those assets?
Now is also the time to gauge your risk of having a stroke (see "Who's at Risk?" p.
Generally, a taxpayer's deductions from an activity are limited to amounts at risk. A taxpayer is considered at risk for an activity for the amount of money and adjusted basis of other property contributed to the activity and for amounts borrowed to use in the activity to the extent that he is personally liable for the repayment of such amounts or has pledged property as security for such borrowed amount (Sec.