Russian translation: корректируемый дефицит счета движения капитала
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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
(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 :)