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Adjusted Capital Account Deficit

Russian translation: корректируемый дефицит счета движения капитала

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Adjusted Capital Account Deficit
Russian translation:корректируемый дефицит счета движения капитала
Entered by: Helg
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13:58 Feb 3, 2009
English to Russian translations [PRO]
Bus/Financial - Law: Contract(s)
English term or phrase: Adjusted Capital Account Deficit
Adjusted Capital Account Deficit means with respect to each member the capital account maintained for such Member as of the end of each fiscal year of the Company after giving effect to the following adjustments:
Increased by any amounts which the Member is obligated to restore under the standards set forth in Treas. Reg. Sec. 1.704-1(b)(ii)(c) or is deemed obligated to restore under Treas. Reg. Sec. 1.704-2(g)(1) (relating to minimum gains) and Treas. Reg. Sec. 1.704-2(i)(5) (relating to member minimum gain); and
Decreased by:
(i) All losses and deductions that, as of the end of the applicable fiscal year, are reasonably expected to be allocated to the Member in years subsequent to the applicable fiscal year under Sections 704(e)(2) and 706(d) of the Code and under Treas. Reg. Sec. 1.751-1(b)(ii); and
(ii) Distributions that are reasonably expected to be made to the applicable Member since the most recent capital account adjustment and distributions that are reasonably expected to be made to the applicable Member to the extent that such distributions exceed offsetting increases in the applicable Member’ capital account that are reasonably expected to occur during (or prior to) the year in which such distributions are reasonably expected to be made. Notwithstanding anything to the contrary contained herein, an Adjusted Capital Account Deficit shall be determined in accordance with Treas. Reg. Sec. 1.704-1(b)(2)(ii)(d).

Пардон за длинный контекст, нету сил дочитать до конца :)

Спасибо!
Anastasia Leonova
Ukraine
Local time: 07:41
регулируемый (контролируемый, корректируемый) дефицит счета движения капитала
Explanation:
ХХХХ
Selected response from:

Helg
Russian Federation
Local time: 07:41
Grading comment
Спасибо!
3 KudoZ points were awarded for this answer

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Summary of answers provided
4Недостаток подвижных средств в активе
Vyacheslav Mazurov
3 +1регулируемый (контролируемый, корректируемый) дефицит счета движения капитала
Helg


Discussion entries: 3





  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
adjusted capital account deficit
регулируемый (контролируемый, корректируемый) дефицит счета движения капитала


Explanation:
ХХХХ

Helg
Russian Federation
Local time: 07:41
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 63
Grading comment
Спасибо!

Peer comments on this answer (and responses from the answerer)
agree  Dmitry Arch: но с поправкой: "скорректированный"
15 hrs
  -> спасибо
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
adjusted capital account deficit
Недостаток подвижных средств в активе


Explanation:
Возможно так

Vyacheslav Mazurov
Russian Federation
Local time: 07:41
Works in field
Native speaker of: Native in RussianRussian
Login to enter a peer comment (or grade)




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Changes made by editors
Feb 10, 2009 - Changes made by Helg:
Created KOG entryKudoZ term » KOG term


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