This note suggests that a focus on both the current and capital accounts
is required in order to fully assess any financing problems arising from the balance of payments.
Yet to be determined the guaranteed investment agreement provider, with whom the debt service fund and working capital account
will be invested (required by trust indenture to be rated at least 'AA-' or fully collateralized).
Finally, once operations commence, OP partner income allocations are complicated by the historical tax carry over basis of contributed property and partner capital accounts
compared to newly revalued book capital accounts
For partnerships liquidating in accordance with the partners' capital accounts
, partnership allocations were, and still are, drafted to attempt to cause the partners' ending capital accounts
to achieve the desired economic deal (so-called safeharbor, or layer cake, allocations (4)).
Any successful solution will hinge on whether or not current holders of depleted capital accounts
can legally retain some form of rights to any future earnings on corporates' 'legacy assets'", Matz said.
Financial globalization is a fact that needs to be better reflected in the process by which countries liberalize their capital accounts
Such a decline would halt the further march of dollarization in Latin America (where Ecuador and El Salvador recently ditched their currencies, and with them the very possibility of capital account
crises): a march that is every bit in America's long-term economic and security interests.
The parties did not properly maintain capital accounts
CURRENT AND CAPITAL ACCOUNTS
IN THE BALANCE OF PAYMENTS
The government channeled 12 billion yen into the bank's capital account
in January last year to replenish the bank's depleted capital base, but it has remained unable to revive its net profitability.
Reforming the exchange rate system and infusing prudent regulation of capital accounts
are just two of the five sets of "effective reforms" laid down by the bank to further strengthen the international financial system and avert another devastating financial crisis such as that that thwarted the dynamic growth of Asia's "tiger" economies.
Consequently, with their negative capital accounts
increased to zero, the taxpayers recognized a phantom gain for that year.
If after analysis or further review the project does not go forward (or if it takes a different form), the expenditures are moved from the capital accounts
The key to substantial economic effect is the proper maintenance of capital accounts
The combined operating and capital accounts
of state and local governments as reported in NIPA (prepared by the Bureau of Economic Analysis in the U.