Section 1.163(j)-6(h)(5) — Partnership basis adjustments upon partner dispositions Under the statute, if a partner disposes of a partnership interest, IRC Section 163(j)(4)(B)(iii)(II) provides that the adjusted basis of the partner in the partnership interest (the outside b...
Millions of Yen Reportable segments For the year ended March 31, 2023 Metals Global Parts & Logistics Automotive Machinery, Energy & Project Chemicals & Electronics Food & Consumer Services Africa Total Other (Note 1) Adjustments (Note 2) Consolidated Revenue: External customers ¥2,743,805 ¥...
(Unaudited) Amount at the beginning of the Reporting Period Prepared in accordance with the China Accounting Standards for Business Enterprises 963,967 1,505,572 20,506,034 21,370,366 Adjustments to items and amounts in accordance with the International Financial Reporting Standards: Reversal of ...
29]. FO is most commonly defined according to the formula described by Goldstein et al.: % FO = Fluid in − fluid out / intensive care admission body weight in kg × 100 [30]. Although FO might occur without AKI, more often, patients at risk of severe FO often are t...
and one or more other amortizable section 197 intangibles acquired in such transaction or series of related transactions are retained-- (i) no loss shall be recognized by reason of such disposition (or such worthlessness), and (ii) appropriate adjustments to the adjusted bases of such retained...
Dual, triple, quad, and single op amps in small packages do not generally have null capability because of pin count limitations, and offset adjustments must be done elsewhere in the system when using these devices. This can be accomplished with minimal impact on drift by a universal trim, ...
(1) Before derivative netting adjustments. December 31, 2018 Total balance Level 3 (1) 408.4 25.3 22 1 28.2 1.6 2* 21 Off-Balance Sheet Arrangements In the ordinary course of business, we engage in financial transactions that are not recorded on the balance sheet, or may be recorded on...