In addition, these projections include cigarette inventory holding gains
, but do not include any other significant holding gains
Neutral holding gains
are the gains derived from holding an asset
8 per cent on profits of corporations, including taxes on holding gains
The company said second-quarter clean CCS EBIT -- operating profit stripping out special items and inventory holding gains
or losses -- was 369 million euros ($493 million).
In the main body of the text, these amounts are also referred to as "unrealized holding gains
and losses on available-for-sale securities.
The euro hovered near a one-month high holding gains
made the previous day as traders continued to cover short positions in the single currency, which may eke more gains in the near-term even if a sustained rally seems unlikely.
additionally increased households' financial assets by EUR4.
LIFO works its magic by excluding from income holding gains
that are realized when items are sold after their wholesale values increase above their acquisition cost.
By analogy with assets and liabilities owned by the state, holding gains
or losses and other changes in the volume of reserve assets change a government's net worth but not its deficit.
Thus, if an entity purchases a $1,000 5-year corporate bond for $975 and establishes the intent and ability to hold it to maturity, holding gains
and losses will not be recognized over the 5 years.
Unrealized holding gains
and losses that result from a debt security being transferred into the available-for-sale category from the held-to-maturity category.