This item explores the lack of symmetry between these two provisions and how this affects corporations filing a consolidated
The Board also shall take into account whether the foreign bank and any foreign bank parent is subject to comprehensive supervision or regulation on a consolidated
basis by its home country supervisor (12 U.
In respect of using IAS for company tax purposes, TEI is pleased to submit the following written comments on the Consultation Document, The application of International Accounting Standards (IAS) in 2005 and the implications for the introduction of a consolidated
tax base for companies' EU-wide activities issued in February 2003 ("Consultation Document").
SAN operation is so much an essential component of the consolidated
environment that among ADIC customers today, nearly 80 percent of the installations of our enterprise-class libraries--the ones that support consolidation--are installed in a SAN.
For those who have not consolidated
, the good news is you already owe less money this year because of falling interest rates, and consolidating can protect you from future rate increases.
United and its subsidiaries, an affiliated group filing a consolidated
return, had a net operating loss for each of the tax years in question.
If I own 100 percent, I'm going to pick up all the assets, liabilities, revenues and expenses of that investee in the consolidated
On the surface, consolidated
billing seems like a simple and logical way to hold skilled nursing facilities (SNFs) accountable for the appropriate utilization of Medicare Part B items and services.
Professor was the first private-sector mine to be designated under Ontario's Environmental Assessment Act in August 1989 by then-Minister Jim Bradley.
Leverage as measured by consolidated
debt to EBITDA is currently around 3.
2001), rev'g 46 FedC1 500 (2000), the Federal Circuit held that the duplicated-loss factor was invalid, because it denied losses that would have been available to the taxpayer had it not filed a consolidated
The Superintendency issues and promulgates supervisory regulations concerning asset quality, capital adequacy, liquidity, consolidated
financial statements, loan classifications and loan loss reserves, transactions with affiliates and related parties, and credit, market, and operational risks, among other matters.