Their investment model chooses stocks on a valuation and return on capital basis.
If the return-of-capital distributions shrink your tax basis down all the way to zero, then you have to start reporting them currently as capital gains.
That figure can be used on the basis that capital investment has payback over subsequent years.
On a core basis, capital goods expenditures jumped 2.7% much better than the anticipated 0% increase.
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Another possibility is that you get so much as return of capital that your tax basis shrinks all the way to zero.
More sophisticated banks have been developing their own credit-risk models for this, and pushing for regulators to accept them as a basis for capital standards.
Absent that basis for capital markets, the billions of dollars of capital showered on the world's poor by international agencies is like seed falling on barren ground.
The price of gas must rise to a level where it is profitable and companies can make a return on their invested capital on a cash flow basis to be willing to assume the risk to exploit these resources.
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Barclays Capital was hoping for a 50 basis point gain to 12.25% instead of the current rate of 12%.
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In step three, you die, and your heirs get your assets, tax free, and with a "stepped up" basis that eliminates all capital gains.
On Wednesday credit default swaps that insure GE Capital's debt jumped 110 basis points, to 500 basis points, according to pricing service Markit Intraday.
Capital One also reported a 13 basis point improvement in its net interest margin largely due to lower cost of funds in the quarter.
"The Board of Barclays took the decision on capital raising in 2008 on the basis of the best interest of shareholder and its other stakeholders, including UK taxpayers, " it said.
Cost basis is used to calculate capital gains when securities are sold.
Because they have counted this as a cost, they say that minimum capital requirements should be calculated on the basis of credit-card assets net of expected losses.
Levinsohn, who formerly ran the investment firm Fuse Capital, took over on an interim basis in May after it came out that former chief Scott Thompson had lied a teensy bit on his resume (about that computer science degree: not true).
The wiki goes on to show examples of how it works when you invest a single sum, covers topics such as using a loss from one tax lot to offset the capital gains from another, donating low basis shares to a charity, and how the stepped-up cost basis works at death.
Since the new Europe-wide rule to strengthen banks is that they must - by the middle of 2012 - have a minimum of 9% capital on a Basel 2.5 basis relative to their risk-weighted assets, after allowing for the fall in the price of their holdings of the debts of over-indebted eurozone countries, by definition it is the banks in those over-indebted eurozone countries that emerge as weakest.
Basel III makes explicit provision for capital ratios to be varied on a discretionary basis for so-called macro-prudential purposes, to deflate bubbles.
We can do this because we do our capital management on a long-time-horizon basis.
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But the company is far from obligated to match capital returns on a one-to-one basis with borrowings, filings show.
What the Fed has done here is look only at the labour and capital shares and then apportion the rest on that basis.
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Barclays Capital said Wednesday that it expects just a 25 basis point reduction in the main policy rate, known as the refinance, or refi rate, from the European Central Bank.
It is quite hard to be precise, because none of the banks report their current capital position on the transitional Basel 2.5 basis (ie the rules for measuring balance-sheet strength that will apply in 2015).
Currently pending in several federal appeals courts is the validity of a recent regulation that says the IRS has six years, rather than the normal three, to audit and adjust a return when a taxpayer fails to properly report capital gain or loss due to a miscalculation of basis in property.
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The flow-through gain would have pumped up the basis in the partnership interest resulting in a capital loss on liquidation.
An extra benefit of our favorite equity holdings at Mercer Capital is their ability to boost dividends on a regular basis.
There's a tremendous amount of capital now going into the private space industry on the basis of somebody having done it.
Sunil Garg, a banking analyst at JPMorgan in Hong Kong, said in a note that HSBC would probably be able to fund the acquisition internally, with the purchase representing 3.5% of its asset base, or an 80-basis-point impact on its Tier 1 capital ratio.
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