Nets its book gains and losses from qualified financial assets since the last capital account
restatement, and allocates the net amount to its partners;
The proposed regulations also provide rules for revaluations of the partners' capital accounts
that occur while noncompensatory options are outstanding.
Therefore, the existing equity and the existing owners' capital accounts
In other words, an adjustment to the capital accounts
is warranted to "true up" the partners' capital accounts
just prior to the change in economics by allocating to the partners any unrealized income, gain, loss, or deduction inherent in the partnership property that previously has not been reflected in the partners' capital accounts
, based on their existing economic agreement.
This paper aims to understand the historical trajectory and the current shape of South Korea's political economy in general, and of one particular economic policy area: capital account
Each time OP interests are converted to REIT shares an additional income allocation layer is created by the revaluation of the REIT assets and capital accounts
based on the share price at the time of conversion.
Any successful solution will hinge on whether or not current holders of depleted capital accounts
can legally retain some form of rights to any future earnings on corporates' 'legacy assets'", Matz said.
Financial globalization is a fact that needs to be better reflected in the process by which countries liberalize their capital accounts
Such a decline would halt the further march of dollarization in Latin America (where Ecuador and El Salvador recently ditched their currencies, and with them the very possibility of capital account
crises): a march that is every bit in America's long-term economic and security interests.
The parties did not properly maintain capital accounts
Arithmetically, the company has a current account deficit and a capital account
surplus, and thus has an "imbalance.
The government channeled 12 billion yen into the bank's capital account
in January last year to replenish the bank's depleted capital base, but it has remained unable to revive its net profitability.