The fourth quarter results were adversely impacted by significant non-cash inventory
holding losses of approximately 123 million [euro] in the O&P North America and O&P Europe segments as a result of the large decline in crude oil and product prices in the quarter.
* Building in the potential of future price declines and consequent
holding losses until there is a market bottom.
Employers decreased their contributions to these plans in the years after they had large holding gains, and in the case of the private plans, they decreased their contributions after the plans had
holding losses. In particular, pension plans had unusually large holding gains from 1995 to 1999 (flow of funds accounts, table R.100), and declines in employer contributions to private plans and to state and local government plans in 1996 and later years account for about 0.4 percentage point of the decline in their saving as a percent of DPI.
In the business year that ended March 31, however, these
holding losses by banks were apparently offset by rising stock prices.
Due to current market conditions, many taxpayers have significant
holding losses for alternative minimum tax (AMT) purposes on stock acquired from exercising an incentive stock option (ISO).
The current requirement to use the amortized cost method permits the recognition of holding gains through the selective sale of appreciated securities but does not require the concurrent recognition of
holding losses.
Melting and
holding losses with the process have been reported as low as 1.5-2.0%, with successful casting yields of 85% or higher.
* Operating cash flow, excluding Gulf of Mexico oil spill payments, for full year 2018 was $26.1 billion, including a $2.6 billion working capital build (after adjusting for inventory
holding losses).
The strong rally has removed a big worry for banks and businesses:
holding losses on their stock portfolios.
The notes should include information about aggregate fair value, gross unrealized holding gains, gross unrealized
holding losses, and amortized cost basis by major security types as of each reporting date.
In the fiscal year ended March 31, the top 10 insurers booked nearly 400 billion yen in
holding losses -- a sharp reversal from the previous year when they reported almost 2 trillion yen worth of unrealized gains.
There is, however, n requirement for concurrent recognition of
holding losses.
