Reclassification


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Reclassification

In mutual funds, the act or process of changing one type of fund into another type. For example, one may reclassify a front-load fund to a back-load fund or vice versa. One of the most common types of reclassification occurs when a load fund, after a certain number of years, becomes a no-load fund. This happens because the load generally only exists for a certain number of years. The IRS does not consider reclassification to be a taxable event, even if it results in more income or capital gains.
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KCC played a pivotal role in the reclassification of Kuwait to an emerging market status, which was one of its primary strategic objectives.
But the tax credit can make reclassification particularly attractive for operators.
The median time to overall reclassification was 2.12 years, and similar among subgroup analysis.
Reserve balances held at the Federal Reserve Bank earn minimal interest, and by reclaiming those funds through Deposit Reclassification, credit unions have the opportunity to reinvest for a higher yield in mortgage and consumer loans.
For example, reclassification adjustments do not arise from an OCI component resulting from changes in revaluation surplus recognized in accordance with IAS 16, Property, Plant and Equipment.
Closer to home, anticipating the reclassification, and supported by strong macro fundamentals, both the UAE and Qatar markets have had a good run
But when the Municipalities and Urban Planning Affairs Ministry approved the reclassification of Avenue 38 it stopped 12 metres short of his home.
Employing a longitudinal, multimethod approach, I describe patterns of reclassification using administrative data for 7 cohorts of students over 2 years in a large urban district.
Net reclassification improvement (reclassification according to predefined risk categories) also showed substantial improvement following the addition of ST2.
They are also expected to attract approximately one per cent, or up to $500 million, of total global investments in the emerging markets space annually, after the reclassification takes effect in May next year.
From 15 May to 15 June 2012, 47 Soldiers attended the reclassification training, at the motor pools of the 215th Brigade Support Battalion, 3d Brigade Combat Team, 1st Cavalry Division.