Deficit (surplus)

Difference (surplus deficit)

This had been offset by losses ( 0.9 million) in services to visitors.

This was because the cumulative deficit in reserve had decreased from minus 4.2 million to minus 3.8 million and there was a continued recovery in the values of assets such as construction costs.

Valuation results surplus (deficit)

(1) to fetch up the losses of the previous year

(b) Surplus deficit position of the fund

In fact, 48 percent of the swordfish vessels lost money that year.

In case the pretax profit gained within the prescribed number of years is insufficient to fetch up the loss, such losses shall be fetched up with the after tax profit gained in the following years or with the surplus reserves after being discussed by the investors.

Under this approach, taxable income would be determined from the consolidated accounts based on international accounting standards (IAS), which since 2005 have become legally binding for EU listed companies financial reports. This offers full tax write offs for losses within company groups, and transfer prices would no longer matter.

(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

(5) where the fund is for making up loss, relieving loss or other purposes, it shall be dealt with as an income of the enterprise.

They wished to entrap him, but We made them greater losers.

And they wished to cause him harm, so We made them the greatest of losers.

They desired to outwit him so We made them the worse losers,

And they intended to do him an evil, but We made them the worst losers.

And they wanted to harm him, but We made them the worst losers.

They planned to harm him, but We made them the worst losers.

They had sought to do evil to him, but We caused them to be the worst losers,

And they wished to set a snare for him, but We made them the greater losers.

They plotted to harm him, but We made them the biggest losers.

They sought to outwit him, but We made them the worst of losers.

And they intended for him harm, but We made them the greatest losers.

They had devised an evil plan (against Abraham), but We turned it into failure.

And they desired a war on him, but We made them the greatest losers.

They had sought to do him harm, but We frustrated them.

Then they sought a stratagem against him but We made them the ones that lost most!

It is not only individual enterprises and a number of sectors that are loss making.

Another study of longlining in the Atlantic and Gulf of Mexico found that full time longline vessels lost on average a total of about 3,500 per year and part time longline vessels lost 23,500 per year, although these losses may not be apparent due to subsidization of the longline fishery.

The losses are based on the original cost of the properties and include write offs arising from shortfalls, theft, damage and accidents.

The Government followed up on the debt restructuring by directing the banks to arrange corporate restructuring of distressed indebted firms.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

He did this for a very simple reason. He was fed up with operating at a loss.

Previous positions include Director, International Tax Relations, Tax Policy Department Director, Tax Department, Italian Banking Association and Economic Adviser to the Minister of Finance for international tax policy and financial tax issues.

Head of Tax Treaty Negotiations, Inland Revenue.

Director General, International Taxation Department, State Administration of Taxation.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

depreciation polices Profit amp loss account exceptional environmental charges (e.g. for remediation, de commissioning or impairment charges)

And this research is being precipitated by the U.S. government, so you can see that your tax man is working for good causes.

After you pay your taxes here and in United States, it will cost you very little.

(a) Portfolio delivery and revenues are projected to dip slightly in 2006, on the assumption that while operations management portfolios will continue to grow (but at a slower rate than in option one), other service lines are likely to decline as certain clients withdraw business, or loss making portfolios are closed down, without sufficient new client revenues to offset those losses.

But those whose scales are lighter will perish and abide in Hell for ever.

And the ones whose scales prove light it is they who put their lives into ruin, remaining in hell forever.

and he whose scales are light they have lost their souls in Gehenna dwelling forever,

And he whose balances shall be light these are they who have lost themselves in Hell they are abiders.