Recognized Loss

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Recognized Loss

In accounting, the sale of an investment or asset for less than the purchase price. Individuals and companies may use recognized losses to offset taxable income from other gains. For example, if a company has $5,000 in capital gains in a given year and $2,500 in recognized losses, its taxable income on the capital gains is only $2,500. Recognized losses can also be applied to future years. For example, if a company has no taxable income in a given year, recognized losses may offset taxes on profits for up to a certain number of years. See also: Future income taxes.
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However, related hedging costs and further realized losses again impacted Winterthur's capital base in the third quarter of 2002.
Although the Internal Revenue Service rejected the tax loss claims, until recently the agency had been rebuffed in the courts, which concluded the exchanges resulted in realized losses--because the exchanged mortgages were materially different--and the realized losses were deductible because the statutory "wash sale" rules did not apply to mortgages.
The increased rate is a result of the continuing decline in the total collateral balance as a result of realized losses and repayments.
Each of the four deals has higher than average delinquencies and realized losses for CMBS transactions.
NEW YORK -- Both realized losses and delinquencies increased notably this past month, according to the latest U.
In addition, Fitch has previously withdrawn the ratings of classes E through M due to realized losses incurred to date.
Though CREL CDO delinquencies have lingered between 12% and 13% over the last year, realized losses have continued to accumulate,' said Director Stacey McGovern.
The downgrade and RR revisions are due to realized losses of approximately $750,000 to class F-2.
CREL CDO delinquencies last month but escalating realized losses, according to the latest U.
CREL CDO delinquencies under 13%, realized losses continue to grow, according to the latest CREL CDO delinquency index results from Fitch Ratings.
1 million in pre-tax impairment charges and realized losses will result in the Company reporting a net loss for the third quarter of 2008.
A-5 and A-6 have been reduced to zero due to realized losses.