Allocates any unrealized gain
or loss inherent in the partnership assets first to the option holder, to the extent necessary to reflect the holder's right to share in partnership capital under the partnership agreement (i.
If the transfer of a debt security is from "available-for-sale" to "held-to-maturity," the unrealized gain
or loss at date of transfer included as a separate component of stockholders' equity shall be amortized over the remaining life of the security as an adjustment to interest income in a manner consistent with amortization of any premium or discount.
Under the notice, an employee can exchange unrealized gain
on the options and deferred compensation for cash-value benefits under a life insurance policy.
Generally, if the distribution is considered to be a "lump sum" distribution and includes employer securities, the portion of the distribution attributable to unrealized gain
on the securities is not currently taxable.
Any increase or decrease in value between valuation dates is reported as an unrealized gain
The increase in net assets resulting from operations was entirely from an unrealized gain
on investments in the amount of $14,852,861.
During the quarter ended December 31, 1993, the Fund had a net realized and unrealized gain
of $50,896,884, or $7.
Net realized and unrealized gains
for the three months ended December 31, 2014 were $12,622,642 ($0.
s unrealized gains
on shareholdings are expected to surpass 5.
The investments are reported at fair value in the statement of financial position with any unrealized gains
and losses reported in the statement of activities.
bank regulatory proposals to apply unrealized gains
and losses (UGL) on available-for-sale (AFS) securities to common equity tier 1 capital could reduce bank capital levels during periods of material market illiquidity.
3 trillion yen in unrealized gains
on their stock holdings as of Tuesday, due to the recent stock market recovery, industry officials said.