Write-Back

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Write-Back

An increase in the value of an asset after a previously made write down, which is a record of a decrease in value. A write-back may have capital gains tax implications, as higher value generally translates to higher taxes.
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(Alliance News) - Irish bank AIB Group PLC on Friday said its profit declined in the first half its financial year due to exceptional items as well as impairment writebacks and absence of disposal gains.
The third type is data hazard occurs when the current instruction's operands should refer to its earlier instruction's executing results, but the previous instruction final result is still not stable (the instruction is not working in the writeback stage,) as shown in Figure 1(a) where the reference hazard occurred for instructions I1 and I2.
This relies on the fact that register read generally takes place in the first half the cycle and writeback occurs in the second half of the cycle.
The company estimates a net loss on disposal of around Euro 247.38 million) including a writeback of goodwill of around Euro 197.24 million.
It also said provisions for the funded and unfunded investment portfolios totalled a net writeback of Dh1 million in the first quarter of 2012.
Provisions for the period were also dramatically reduced from $18m in 2010, to a writeback of $600,000 in 2011 due to overall better credit management.
This was helped by the EUR34m writeback of "badwill" that was gained when Air France bought KLM for under its shareholder value.
The loss before taxation, exceptional items and the writeback of goodwill was pounds 140,966 compared to pounds 147,523.
Caching and writeback policies in parallel file systems.
But a byte store to a fast ECC writeback cache involves:(3)
Mr Howard said the pounds 36 million loss on the sale, which includes a goodwill writeback of pounds 24 million, will be charged as an exceptional item in the annual results and would not have a material impact on gearing.