4. Basis adjustments upon partial disposition of partnership interest under IRC Section 163(j)(4)(B)(iii)(II) Under IRC Section 163(j)(4)(B)(iii)(I), a partner's adjusted basis in its partnership interest is reduced (but not below zero) by the amount of EBIE allocated t...
(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 ...
and (b) the income taxes are levied by the same taxation authority on either (i) the same taxable entity or (ii) different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realize the assets and settle the liabilities simultaneously....
Table 10 presents the summary of the fair value of financial instruments recorded at fair value on a recurring basis, and the amounts measured using significant Level 3 inputs (before derivative netting adjustments). The fair value of the remaining assets and liabilities were measured using ...
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, ...