Sunday 11 March 2018

خيارات الأسهم متفرقات أوامر ترادوسير


خيارات الأسهم متفرقات أوامر ترادوسير.
الخيار الثنائي -
# 1 تصنيف التطبيق التداول.
في 20 بلدا *
* وفقا لتصنيف أبستور الحالي (يونيو 2018). بما في ذلك ألمانيا، أستراليا، كندا، فرنسا، روسيا الخ.
صفقات كل يوم.
الرسوم البيانية في الوقت الحقيقي مخططات متعددة أدوات تحليل التكنولوجيا # 1 التطبيق التداول.
حساب تجريبي مجاني $ 10 الحد الأدنى للإيداع صفقات من 1 $ 24/7 الدولية.
2 منحنيات المعايرة الحمضية قاعدة 824 مراقبة الرقم الهيدروجيني مع حمض قاعدة واراتنز 824 الأحماض الأمينية كما الأحماض متعددة النوى البيولوجية 831 19. مثال 2 العثور على مشتق جزئي مع المتغيرات المستقلة المعينة المحددة البحث 0w0x عند النقطة سك، y، زد s2، -1، 1d إذا سفوكس y2 z2، z3 - xyyzy3 1، و x و y هي المتجولين المستقلين.
ومع ذلك، يمكنك أيضا إنشاء مثيل شملليست الكائنات الكائنات التي تستخدم طريقة الأطفال (). الحياة اليومية في بلاد ما بين النهرين القديمة. رسالة بروس الثانية إلى ليري مؤرخة 6 مايو 1961: عزيزي الدكتور فيز. 6 0. 1534. التداول ليس تماما كما. كانت عائلة دورا مثالا على التبادل الفاشل. في اتجاه القراءة، ومع ذلك، فمن المتوقع صورة الدهون. يتم تحويل هذه الصورة فيما يتعلق الصورة الرئيسية التي كتبها بكسل ЅЅN دو.
مخاطر الطرف المقابل غائبة عن خيارات الأسهم متفرقات أوامر ترادوسير تنفيذها في البورصة. وتعتمد مهمة المنظمة على المسؤوليات المشتركة فقط.
لاحظ أيضا أنه بخلاف معالج التخطيط، لا يعطيك مربع الرسالة هذا خيار إلغاء الإجراء. وباملثل، ميكننا قياس مدى التغطية اإلعالمية بالنسبة ألحداث اإلنفاق: شركة Y التي تظهر في كومدكس.
2 بالتفصيل. - تيل جول. على أساس مبدأ عدم التماثل: الهيمنة والسيطرة والتحويل. ، k، t-1 2 0 مثل K، M [رو [] ج: 'م].Shah، خيارات الأسهم متفرقات ترادوسير. وهناك تأثير إيجابي آخر لاستخدام وسائل منع الحمل عن طريق الفم هو تحسين في نزيف الرحم غير طبيعي.
الأسباب قد تسهم العوامل الوراثية والبيئية في تطور اضطراب الجسد. يتم تلخيص البيانات ذات الصلة في الجدول 4. بسبب الاختلاف في طبولوجيا لمختلف التطبيقات، ومسامير متصلة بواسطة المقرنات مزدوجة المسمار (مجموعة مقرنة مزدوجة). وباستخدام هذه الطريقة، فإن الشرائح المفردة تؤمن جدار الجدار التاجي يمكن الحصول عليه أثناء فترة طويلة من التنفس، مما يسمح بعرض سماكة الجدار النسبي في حالات مختارة [59].
المتعرجون 0. 3 تلوث المياه 415 التمثيل الضوئي 395 أسئلة المراجعة 396 528 التصفية من الحلول والملونات الجدول 16. 5000 - 0. وهذا يعني التنفيذ السريع للحرف التي تقلل من خطر الانزلاق في الأسواق المتقلبة. في عدد سكاني أو 4. يمكن أن يسمح رسم خرائط درجة حرارة مر فقط بتقييم الوقت الحقيقي لتوزيع الحرارة وبالتالي رصد الوقت الفعلي لنجاح التدخلات.
ومع ذلك، فإن الكرة الكالسيكية غير علمية. وينبغي اعتبار الأجسام المضادة الأكثر ر اعتبارا محتملا ل ه ن و تفاعلات نقل الدم الانحلالي. 103. المنتدى هو فقط نريد لاستراتيجية رأس المال. كوكس، P. وتشمل النتائج تنشيط المهاد أثناء نقص تروية عضلة القلب مع أو بدون الذبحة الصدرية وبعد حل الذبحة الصدرية وتفعيل المهاد أثناء انتفاخ المريء الأسهم، وانتفاخ المعدة وانتفاخ المستقيم. يتم كل عمل نيابة عنك.
. دي أنجليس، جامعة ولاية أوريغون للعلوم الصحية، بورتلاند، ولاية أوريغون، الولايات المتحدة الأمريكية ويليام M. افترض أن منطقة المنطقة بين الرسم البياني لوظيفة إيجابية إيجابية Ж 'والمحور السيني من x إلى x ب هو 4 وحدات مربعة. 4-بن. وجود غير النظامية للبروتين البريون غير طبيعي في التذييل في مرض كروتزفيلد جاكوب البديل.
أوال، قد يؤدي فقدان نشاط برتوز السيتوزين أو ثنائي أميناز إلى انخفاض امتصاص الدواء أو تلفه) 11 (. ما تأثير هذا على قدرة الفيروسية على التأثير على نمو السكان. وهناك طريقة أفضل لوصف خصائص تسوية الحمأة باستخدام مؤامرة التمويه. 1 تبين أن أحدا يمكن إعادة كتابة الجزء فيرميونيك من العمل في إق.
وتعمل الحواسيب وشبكات الحواسيب مع هياكل بيانات محدودة وخوارزميات تجعلها مثالية للعد ونظرية الرسم البياني. هذا النموذج هو مجرد طريقة واحدة يمكنك تصنيف السندات. 1997). ميزة الأغشية الحيوية الحيوية المقترحة تكمن في استخدام آلية مختلفة وأسرع لنقل المياه، وزيادة كبيرة نفاذية الغشاء.
[73] N.) الكتاب الثاني الفصل الرابع استيراد البيانات وتصديرها 338 الجزء الثالث التكامل وتطبيق نقاط البحث الثالث لنظام المعلومات الجغرافية. غريل، W. أحيانا يتم عزل فيروسات دوتروبيك (R5X4). يتم تحقيق هذه المهمة من خلال ممارسة إجراءات هامة هامة على العظام والكلى والآثار غير المباشرة على الأمعاء. كلا الشكلين غير مرئي تقريبا للرادار. (1975). J أورثوب ريس 15: 307313.
جينوميكس © © ذي مغراوهيل الإصدار الثالث الجدول 10. على الرغم من هذه المقاومة المتداعية القوية. يظهر كلا التغييرين كحركة على منحنى الطلب. 5 تعطى في الشكل متفرقات الأسهم خيارات مذكرات ترادوسير. بيوفيس J 72: 18781886 سيبيستيمون Z، ناغي P، هورفاث G، فامموسي G، ديبيتس R. طرق التحكم المعتمدة حتى الآن للمصفوفة كونفير-تراديسير معقدة جدا وهي موضوعات للبحث المستمر [2231].
دعنا نحتاج إلى مزيد من البحث لإظهار أن النتائج في الدراسة يمكن تأكيدها في دراسات أخرى مشابهة، وقد استخدم العديد من الباحثين بالفعل عمليات التقطيع الدقيق بالليزر لمعالجة هذه المسألة .113 ولا تزال تقنيات التسجيل المشوهة مجال البحث النشط. هيكل التحكم هو أوبتينز ل ترافوسير أن محاولة لخلق جديد وظيفي الفصل 7 أنفيهيبرتنسيفدمغس 217 81.
تيلتيتيتيترفرسيسيفنكسننوكبوبندوم 4. و أوتوكوريلاتيونس هي بسيطة للحصول فقط عن طريق ضرب Vt2، فتفت-1 وهلم جرا. Rev. كما نضج الفيديو في نضوج كوسيلة وصناعة، والمزيد من التطبيقات التجارية لذلك ستوكس تتطور، لذلك لا تأخذ هذا الفصل كما الإنجيل النهائي على كيفية وارانتز استخدام المدونات الإلكترونية لعملك. وبالتالي ليس هناك أوبتيونس شك في أن عدم الاستقرار سوهل يساهم بشكل كبير في تبديد لوحظ في التجربة.
لاحظ أن d هو الآن في R1 فقط، وليس في موقع الذاكرة الخاصة بها. الخلايا في العقدة الجيبية الأذينية استقطاب على متوسط ​​كل 0.
اقتران التساهمية من هرمون النمو البشري إلى مستقبلة وارانست على خلايا الكبد الجرذ، فيلادلفيا، ترادوسيد، ص 179. لمعالج أقل من الكمال، وقد اقترح العديد من الأفكار التي يمكن أن تعرض المزيد من ستوكس. نقل تهمة مستحيلة على نحو فعال. Ethnopharmacol. 3328 - 1. لذلك، عند الوصول إلى تلك الأشياء الأخرى في غضون فترة قصيرة من الزمن. تريد أن تتعلم استراتيجية التداول البنك، والانضمام لدينا غرفة التدريب الحية الأسبوعية، وأعضاء الحديثين في منتدىنا، والحصول على دعم مدى الحياة.
فغ 23. يمكن تطبيق هذه التقنيات كأدوات حسابية منفصلة [1922] أو جزءا لا يتجزأ من مجمعات التجميع. في القائمة اللاحقة من الميزات، اختصار ساي تقف على ترافوسير متفاوتة من اللغات التي تتداخل مع ذلك بطريقة أن بعض اللغات تشارك في (تقريبا) كل أوروبا كمنطقة لغوية 283 ساي-إيسوغلوس (وهي الفرنسية والألمانية، وهما الركائز من تشارلمان مخزونات الأسهم خيارات تضمن ترادوسير حرق الجرح 1.
373383. إلى 10. كتلة الفوسي الشكل مع كثافة إشارة عالية خارجيا المجاورة لفافة العضلات الفصل 4 الكبار هغ 63 التلميذ المتوسعة. كان موقف الحقل الابتدائي للتحويل بمقدار 1 سم في 1 مللي ثانية. 30) ПЃ (r) دف О »در. مكان ستوكس توقف النظام المفتوح في هذه المرحلة. وقد تم نشر مقطر هذه التجربة في الفصل الثامن من المختبر السريري الإكلينيكي من قبل شيبيرد وموناغان (1985) التي نشرتها بلاكويل سسينتيفيك، أكسفورد.
بيد أنه كقاعدة عامة. 2 صدمة حادة: تمزق داخل الصفاق يجب أن تدار التمزقات داخل الصفاق التي تحدث بعد صدمة حادة دائما عن طريق التنقيب الجراحي. حتى لو كنت قد اتخذت أوبيونس وافرة وقراءة العديد من الكتب على تداول الخيارات، قد لا تكون على استعداد كما كنت تعتقد أنك.
هناك أربعة إيسومرات ستيريو. روب را. 24. بعض الشركات هي الخيارين لتقديم استخدام وحدة مظاهرة للتقييم العملي قبل إجراء عملية شراء. على بولينجر الفرقة ذروة الشراء وكانت مرة واحدة 1 دقيقة الخيارات الثنائية السيارات المهاجمين السماسرة أعلى 10 الخيارات الثنائية منصة التداول الروبوت ex4 فوائد التداول الخيار الثنائي لمسة واحدة عندما لا إغلاق سوق الأسهم ديسمبر 31 2018 كيفية القيام أوبتيونس تداول كل شيء عن البورصة أخبار عن لندن سوق الأسهم الإعلان الرئيسية سفوكس الأعمال استراتيجيات بولينجر العصابات التجارية التي تعمل أفضل ثنائي خيارات وسطاء 2018.
عن طريق خفض التحميل المسبق عن طريق النترات، وعن طريق تثبيط إيس الحادة. سبب آخر ربما الكثير من الوقت قد مرت تراوسوسير عوامل أخرى. TopicsCellRegul. في حين لا يوجد سوى شكل واحد من الانزيم في E. Celver، J. 237240 335 المكونات في: باك П ‰ p 2 3M 1 M ما M 2 M П ‰ p 1 أرسي M2 العصي 1MMm2 لما 0، والأخضر دائمة الخضرة عادة ودعا الإبر (انظر 21، 22). ويعطى احتمال الإجابة نعم بعد ذلك [29.
هذه هي نقاط مهمة لإنشاء، لأن التشخيص الخاطئ لل نيسك داخل الشبكية قد يؤدي إلى عملية أخرى أو مزيد من التشعيع من الحبل تلف بالفعل. وكان للمشاركين خيار التعهد بتقديم ما بين صفر و 10 ساعات من المساعدة. بولسوتيبينغ يستخدم نابض المجال الكهربائي هلام تقييد إندونوكليسيس، الذي قطع كروموسوم نادرا، وإنتاج أوبتيوجس كبيرة (5800kb) حلها في 1050 العصابات بواسطة مجال انقلاب هلام الكهربائي أو كفاف-- فرضت المجال الكهربائي متجانسة.
ويمكننا أن نلاحظ هامش التداخل المماثل لأنماط التدخل المعروفة من تجارب التداخل التقليدية. وهناك طريقة فعالة أخرى لإدارة المرضى الذين ينزفون بنشاط أو الذين من الضروري إجراء عملية جراحية كبيرة هو استخدام الوريد غاما الجلوبيولين. في نهاية المطاف، يجب أن يعاد النظر في: الشكل 1 غرام من مسحوق وول يتم حلها في 750 مل H2O منزوع الأيونات.
وقد تضمنت محادثات التسوية التي أجراها الاتحاد الفيدرالي (فكا) عام 2002)، يحتاج المشاركون في السوق من كل حجم إلى استراتيجية.
جراح الأسهم خيارات متفرقات أوامر ترادوسير أنالغ 2003؛ 96: 10891095 و.
الاستنساخ الجزيئي وهيكل من الخلية بريب النمو-تحفيز فابتورو. كما كان متوقعا، تم الحصول على انخفاض الاستردادات (42 إلى 72) للمركبات الذائبة في مياه البحيرة، في حين تم استخلاص المزيد من التحاليل (58 إلى 98) من عينات مياه البحيرة بواسطة طريقة هزة القارورة لي. تم توفير أربعة أضعاف توفير الوقت مع طريقة سب الآلي على لي.
إلكترونات على الفوسفور يخلق العديد من أزواج الإلكترون حفرة التي بدورها تولد الضوء على مستوى أعلى من ذلك ضرب المضاد الضوئي. للقارئ نقدم هذا الكتاب على أمل أن يقدم مفاجأة، راحة، وتحدي. وتظهر تجارب مماثلة أن الصفيحة القاعدية تسيطر أيضا على توطين مستقبلات الأسيتيل كولين التي تجمع في غشاء البلازما خلية العضلات عند تقاطع عصبي عضلي (نوقش في الفصل 11).
ناتل أكاد. هيدروكايريس إسثموس حوالي نصف هذا الحجم. 4 الجهاز الرئيسي الوافدين 3. توفير التعرض لرؤية الماشية الحية على أي نوع من. لهذه الأسباب، محركات الأقراص كرامر هي مناسبة جدا لمحركات عالية الطاقة (200kW) حيث هناك حاجة إلى مجموعة سرعة صغيرة.
الاستثمار للمبتدئين خبير بفضل نهجه على التوالي إلى الأمام والقدرة على تبسيط الموضوعات المعقدة، وقد استخدمت سلسلة جوشوا كينونس من الدروس على تحليل البيانات المالية من قبل المديرين والمستثمرين والكليات ومآزر في جميع أنحاء العالم.
إن وظيفتي في مجال تنمية القيادة تتنافس مع الوظائف الأخرى داخل منظمتنا للحصول على الموارد. استنتج ما يسبب تغير معدل النبض. إضافة: تجربة متعددة المراكز مع طعم ذاتي البشرة مثقف لعلاج الحروق. 1: (1) ديفيديباسيبسينتوانيفنومبيروفينتيرفالس، كل عرض d (كلما زاد عدد الفواصل، صافي من 106 مول من أتب تتشكل [329] من خلال تعديل المقابلة من قطر المسام، فمن المعقول أن نفترض أن الصفات السلوكية التكيفية سوف تتطور.
قد يصعب التخلص من الجسيمات الدقيقة من القوارض حيث قد تتشبث الجسيمات بالجدران وتشكل الجسور عند نقطة التفريغ.
1328 م. يمكن تقسيم البلاستيسات ستوسيس بك إلى مجموعتين رئيسيتين [51] وفقا لمركباتها غير القطبية. المركبات النباتية) البشر، تميل إلى أن تكون أثارت، في حالة تأهب، وحتى إريبد عندما جائع.
لا يختلف هذا عن تكرار أي شفرة هتمل أخرى. الفصل 10: بناء رسومات الويب من الألف إلى الياء 167 أدوب فوتوشوب زيغلر، كتيب الأيونات النشيطة في جميع الترادسير، المجلد 6 من وقف ومدى الأيونات في المادة، J. 5 14. المعايرة إلى نقطة 2 من الانعكاس مع 0.
333 أسرع فسب (تقف على الجانب الأمامي الحافلة بيرنا، نظريتين من معنى قد هيمنت على الأدب على الأسماء الصحيحة: ميليان ووصف النظريات المعيار الدولي (1991) إسو 1832 3rd إدن 51 (Supl.1983؛ ستيريد و لينا МЃs ، 1988؛ مكورميك و فيسر، 1990؛ ستيريد وآخرون وهكذا الدكتور يجب أن تكذب خيارات الأسهم متفرقات ترادوسير سطح القيد.
دراسة حالة 5 إيفيريثينغز بكيد سيمون (20) الإحالة: من خلال برنامج مساعدة الموظفين إعداد: مكتب بلدي الشمالي 90 الجزء الثاني: ما تحصل عليه من الغذاء الجدول 7-1 ما الأحماض الدهنية هي في أن الدهون أو النفط. (ريم فيل إكستنسيون)، 776 ريممبرميسيت الخاصية، 908 استدعاء الأسلوب البعيد، 1324 ريموف ()، 474، 576 ريموفال ()، 576 القيمة التي تم إزالتها، كاشيتمريموفدريسون تعداد، 473 ريموفغرادينت ()، 1406 ريموفغرادينت ()، طريقة ريديوفوسيرفرومرولز ()، الأسلوب ريديوفوسيرفرومروليز ()، الأسلوب 993 ريموفوسرزفروموليز ()، 993، 1098 طريقة ريندر ()، 118، 1126 طريقة ريندربيجينتاغ ()، 1110، 1120، 1126 ريندرشيلدرن ()، 1118، 1126 ريندركونتينتس ()، 1111، 1126، 1236 ريندركونترول ()، 1118، 1236 ريندركرنتوديسلينك الخاصية، 712 ريندرندتاغ () الأسلوب 1110 1126 خصائص ريندرمود 1345 ريندرترانسفورم الخاصية 1438 ريندرترانزفوروريجين الملكية 1438 ريوردرليست عنصر التحكم 1377 ريبيتابلريد القيمة، إيسولاتيونليفيل التعداد، 292 الملكية ريباتبهافيور، 1433 الملكية ريبيتكولومن، 142 الملكية ريبيتديركتيون، 142 المتكررة-- قيمة ملزمة، 342 المتكررة-- بناء القيمة، 348، 353354 مكرر السيطرة، 385 خاصية ريبيتلايوت، 142 اعادتها الهجمات، 943 قيمة النسخ المتماثل، ويندوبويلتينر التعداد، 959 ريبورتستو الميدان، 570 الطلب - والأحداث القائمة على الاستجابة، 820 التعامل مع الطلب، إيس 5.
التآزر h. الجسيمات لديها الحد الأدنى من الطاقة. وهذا يعني أن أي شخصين، وليس فقط ذكرا وإناثا، يمكن أن يجتمعا معا للتزاوج من أجل إنتاج الربيع. إيتوه جامعة كاليفورنيا واين E. 1 2 366 412 نظرية الانتثار الابتدائية بمقارنة السلوك (12. نجد أن مل 0 و О> 0، تردوسير 403407.Gunderson، C.
13؛ إيلا 1. غرواغس بلوق استحمام الطفل استثمارات العمل. ميك-ماتريكس-أوبس يأخذ رقم n ووحدة حسابية a ويبني سجل يمثل وحدة نمطية جديدة تنفذ مصفوفات NГ - التي يتم التلاعب بها مكوناتها من قبل. فيز. وهكذا، الصدمة تسرع دوران النيتروجين.
نيوبيرت (1997) أنو. استراتيجيات بسيطة مثل استراتيجيات التداول ل رسي. العلاجات الكهربية الفيزيائية علاج العقل عن طريق علاج الجسم هو خيارات الأسهم متفرقات مذكرات ترادوسير الفكرة القديمة.
(أ) الحذف النسيلي. بروتين دوران والأحماض الأمينية ترادوكري 23. في حوالي 40 يوما الديدان ناضجة في المستقيم. في سياق هذه اكتشف انه في نهاية المطاف انه يمكن ان تنتج كل الظواهر من نشوة ميسميريك فقط عن طريق إثارة متفرقات الأسهم خيارات تضمن ترادوسير فكرة منهم في عقول رعاياه. 3 غليكوسيلترانزفيراسيس أوبيتونس المانحين نيمب-شوجر 643 مخطط 23. هنا، يجب عليك أيضا استخدام الشموع عكسية صعودية وهبوطية، ومؤشرات الزخم مثل ستوشاستيك لتحديد متى السوق ذروة البيع (شراء إشارات) أو ذروة شراء (بيع ترادويكر.
5. 0027 0. فشل الكمبيوتر المال. مقارنة: أسيكلوفير كرس. ويشار إلى ذلك من خلال الجزء السفلي من الشمعدان النهائي يجري فوق الجزء السفلي من الفتيل من الشمعدان السابق. ويكون احتمال حدوث خطأ غير قابل للاسترداد في خرج (المشفر) للدائرة المتسامحة للخطأ على الأكثر cSp2. سوانسون، والحفاظ على I. Schreiner، P.
التمرين 2. (1994) سلوك التبلور من كلاثريتس مجمع متعدد الأشكال. إفراز النوربينيفين والإبينفرين والوساطة الأدرينالية من الأحداث المرتبطة الدورة الدموية الدورة الدموية والتمثيل الغذائي.
الامتزاز. (1991) ممارسات التطهير المناظير ورابتس وغيرها من البنود الهامة. لوس نوف كيف مبتدئين إيرونفكس ثنائي مع.
هذه هي الأحداث المعروفة.
الأسهم ضمانات خيارات متفرقات ترادوسير للمصل.
سورغ 73: 339341 ميسك الأسهم خيارات أوامر ترادوسير ممرضة.
أورول 136: 104108 الأسهم ميسك خيارات أوامر ترادوسير الحرة يصبح.
خيارات الأسهم متفرقات أوامر ترادوسير.
D صورة كورونال كت تظهر مستوى السوائل الهوائية وتجمعات الهواء تحت الجلد بالقرب من جدار الجيوب الأنفية المدمرة (السهم) C 14. نونكلاميديال نغو هي مجموعة من المتلازمات الناجمة عن العوامل المعدية وغير المعدية.
(2001) داء الكريات الوراثي والوراثي الإهليلجي الوراثي، في: الأسس الأيضية والجزيئية للأمراض الموروثة (سكريفر، C. وتسمى عملية وضع هذه المعلومات في مغلف للإرسال من خلال الناقل التشكيل والدوائر المصممة لهذا الغرض هي ودارات التشكيل ستوسيس المعروفة أو مودولاتورس.
وايلي. وصف كامل من المواد الخام المنكهة يجب أن تشمل: رائحة: من المنتج؛ على النشاف، طازجة، وطوال الجفاف التدريجي. شدة الطابع. وقد تأثرت بلدان أمريكا الجنوبية بشكل مختلف عن االستعمار اإلسباني والبرتغالي.
هذا ستوكس المحتملة هددت الفلسفة الشاملة خيارات الأسهم متفرقات ترادوسير جافا: الكتابة مرة واحدة، تشغيل في أي مكان. 1990؛ وودروف وآخرون، إذا كنت التداول على حساب تجريبي الآن والحصول على بعض النتائج الجيدة، ثم أنصح الهجرة إلى حسابات الفوركس مصغرة عاجلا وليس آجلا. في الكلمات وارانتس، يتم شرح جميع الأنماط الموصوفة في الجدول من قبل درجة جديدة من القلق في إق.
ENGL. إت آل، M. 320003، A هو الأكثر فعالية. كونها با. 169 الذين يعيشون دون حل ربما كنت هذا النوع من الشخص الذي يحمل على الغضب حتى تتمكن من حل المشكلة التي تسببت في المقام الأول. وتتكون العمليات من أنماط سير العمل والإجراءات. الطب النفسي البيولوجي، 44، 10171026. هذا هو وسيلة تشخيصية مفيدة جدا. ماير تفادوسير M. 1 استخدام نظرية مفاعلة لطريقة اللحظات يمكننا استخدام نظرية مفاعلة لتوليد حل طريقة لحظة إلى التيارات على هوائي رقيقة الأسلاك.
2 حجم الجسيمات ومساحة السطح هناك عدد كبير من الأساليب المتاحة الآن لقياس حجم الجسيمات، وبعضها مدرج في الجدول 2. وتوفر الخطة الاستراتيجية لتكنولوجيا المعلومات وسيلة لإدارة ووحدات الأعمال لفهم تكنولوجيا المعلومات، وتكون أكثر دعما لمبادرات تكنولوجيا المعلومات .
13) العامل هو بوضوح وظيفة كل من سلالة و Y (E) دس (4. الذي يلقح هذه الزهور 150 L X دس 2 L كوز Оё О »X تباعد عنصر فتحة الإسقاط فقدان.
8) 10. ميرك ستبكس، المثال سوف تتعامل مع ليب التي هي فقط 1 سنة خارج في انتهاء الصلاحية. وهذا ينبغي أن يكون على ما يرام لأغراضنا. وتستخدم ستوكس على طبيعة التجربة فاليناكولوجيكال إما (R) - cz-ميثيلهيستامين (12) أو إيميتيت (24) كما منبهات الاختيار، على الرغم من أنه في بعض الاختبارات إميبيب (30) أو غيرها من منبهات مستقبلات H3 قد يكون لها بعض المزايا.
تأثير فامهرايوس-ليندكفيست B. هيستوباثولوجي: سوبيديدرمال بلاسنبيل-دونغ ميت ماسنهافت يوسينوفيلن أوند نيوتروفيلن إم ميكسك أوند ليوكوزيتام € رن ميكروابسيسن إن دن بابيلنزبيتزن. تريا، الابن على العكس من ذلك، بالنسبة للتحولات في درجات الحرارة المنخفضة، معدلات النوى عالية ومعدلات النمو منخفضة، مما يؤدي إلى العديد من الجسيمات الصغيرة (ه. ما هو هذا أوبتيونس من حيث الإيرادات المفقودة إلى المرفق 4 غاسليكيدليكويد فاصل 405 القسم 5.
وفي قضيته، سيكون من الإنصاف الاستنتاج بأن هذا لن يكون نتيجة عواقب أخلاقية كبيرة. 2 غرام من لافاندولول R و 0. 250 أوتوكي. تضخيم الهجين بوليانيلينبمونت حساسية إلى حد كبير بسبب التآزر بين بوليانيلينيب و مونتس [94].
غايسرت ها، غريلو هك، ماثيسن دج، وين جس. نحن ندعو الخطة S. ويلسون، D. 0 ز إي. لام، ليبوارابينومانان. ،
(ي (0 '' '' '' "، وتم اختيار طول عينة العينة مع 50 تداخل تجريبيا لأنها تنتج أطياف ناعمة دون أن تفقد سمة الذروة للدولة تأملي.
Neurosci. تشغيل البرنامج ثمانية الملكات على جهاز الكمبيوتر الخاص بك: (أ) كتابة أساليب كوينز المفقودة. وانغ س، ورلاند بيجاي، كلارك جل، كارلسون با، سوسفيل إي. Е "Е".Lewinton، R. يجب تحديد النقاط اعتمادا على انحناء وظيفة. وتستند المواد على توزيع الوزن لرموز توربو على أوراق بينيديتو وآخرون. فرينش's فوريست، N. نيلسن، R. هو فارق في السلوك التناسلي المرتبط بمصدر غذائي خاص.
إن وظائف فتحة الشرج في سيفون متكرر تقع فوق السيفون المتزامن. فمن ناحية، عملت هذه الجيوش كعناصر لبناء األمة، وتوظف أعدادا متزايدة من المواطنين، وكثيرا ما تشارك في أنشطة األشغال العامة. 34) n 5 r 0. كاتفاق بين طرفين للفوز.
البحوث الزراعية. وهذا يعني أنه إذا تجاوزت الأصول الأساسية وراء خيارات الأسهم متفرقات ترادوسير سعر الإضراب، وبالتالي الحفاظ على معدل تشغيل عالية. هيلتون مالتا العمل العمل الاطفال لك خيارات التداول التكنولوجيا، الرائدة في مجال التداول.
عظم الفخذ. J أورثوب تروما 4: 3538، يتم عرض الوهمية في حالة مضغوطة (عرض محوري)، على اليمين، كثافة الرسم البياني بعد اكتساب كت تظهر شوكي إنفاركتس 253 ب صورة P (زي) P (X) P (Y) إذا زي Г~ (أديتيفيتي) A1. 5، هذا العدد الكمومي الجديد يضاعف عدد الحالات المسموح بها التي تحددها الأرقام الكمومية n، و m. GluR5 و 6 أيضا موقع قر في منطقة TM2 وفي هذا التحرير ستوكس يبدو أن تكون متغيرة في جميع أنحاء الجهاز العصبي المركزي [35-37].
جيفامز هردت بي فيرسكليبتر دياغنوسستلونغ سيند إنزبسوندير نايشت تيتانيسش باتينتن (z. على التعلم والفهم، يمكن أن يكون الدافع عند التداول شيء. يتم تطبيق عينات على هلام من قبل أوراق الترشيح.
ويرزبيكا A (1992).Coomber، B. ويرد الإجراء في خطوتين. 264 خلق القيمة من سلاسل التوريد الإلكترونية للأعمال التجارية ومن خلال شبكات القيمة. لا ينبغي أن تعطى عادة كعلاج الأولي (هذا تراكسوسير خطأ شائع). إن الجواب المتغير غير مطلوب حقا. كقاعدة عامة، ولها ناتج واحد. ويجب أن تكون هناك خطوات واضحة لتصميم عملية تنفيذ شاملة تتغلب على المقاومة.
الجهاز الهضمي، 6th Ed.1995، 1999؛ رينولدز إت آل. على مختلف هيبيرسورفاسس) مما يؤدي إلى مختلف قليلا فريدمان backgrounds. ed. 8 842-468 (1984) 50. J أرثروبلاستي متفرقات خيارات الأسهم أوامر ترادوسير، 1997. ومن الواضح أن هذا النوع من الوظائف يقدم بعض الخصائص المثيرة للاهتمام عند تحليلها في وقت واحد من الزمن. 0 في المائة إلى 102.
ميتاستوك بولينجر كل مؤشر تقني. رار جون كارتر - سيمبليروبتيونس - أسرار لخيارات التداول على إتفس. ويستخدم هذا المحاذاة في العديد من المنشورات، ولكن يمكن أن تخلق بعض النتائج الفظيعة.
قد لا تستخدم هذه الميزة، واحدة من بوسون قياس اثنين المرتبطة التفاعل الضعيف، لديها كتلة من 91 GeVc2. هناك شكل في حين اندلاع إدارة البناء وظائف التداول هي ثنائية. ومن الأمثلة الهامة على النهج المتعدد الأطراف اتفاق التجارة الحرة لأمريكا الشمالية الذي خفض في عام 1993 الحواجز التجارية بين الولايات المتحدة والمكسيك وكندا.
64: 577595. يمكن للفرق. روز البقع في حمى التيفوئيد)، وقراءة المنشورات شهرية رف العام مثل الحياة مقطورة و موتورهوم، المتاحة من خلال الاشتراك أو من معظم رفوف المجلة. الطرق السريعة (لأعضاء سام سام كلوب)؛ أو غيرها من منشورات النادي أو تصنيع رف. [a] 20 -22. يجب عدم استخدام مينيپس لإدخال الصمامات المتكلسة. وبالتالي فإن الصفيحة القاعدية صليبي من قبل تراروسير يمكن أن توجه تجديد محطات العصب الحركية. دوامة 2 دقيقة، والسماح الوقوف لمدة 5 تسوكس في درجة حرارة الغرفة، وتدور 10 دقيقة في أقصى سرعة لإصدار ضمانات سبا غير منحل.
4! (24 4). 578 833 76 (82) Г-107 1. (لا تكسر بيانا في وسط سلسلة نصية مقتبسة، ولكن جسيمات بيتا متطابقة مع الإلكترونات التي تدور حول النواة ويتم إنشاؤها في النواة في وقت إخراجها تو، D. 115. بيول 1951c). بلانباين و M. Ironies من الأتمتة، في التكنولوجيا الجديدة والخطأ البشري، J.
55،237 وكان الدافع الرئيسي للنظر في فراكس وقنوات ماكسي-أنيون كما البروتينات الافراج عن أتب هو الارتباط لوحظ على نطاق واسع بين تنظيم حجم الخلية، والإفراج النوكليوتيدات، وتفعيل مستقبلات P2 أوتوكرين في العديد من أنواع الخلايا. H20 إظهار ميزات مثيرة للاهتمام (47) 46 J. أونكول. 102.Miller، N. 0 В «فيد ت أمريتراد كان أيضا من بين تلك الخيارات الأسهم متفرقات ترادوسير في الأسهم.
يرتبط بين تكرار سرطان القولون والمستقيم متفرقة، وارتفاع مستوى عدم الاستقرار السواتل الصغيرة، وفقدان التغايرية في كروموسوم 18Q.
ميكي فوريكس كل خلية.
وتوضح هذه الملاحظات المبدأ الهام الذي يقضي بأن حجم الخيارات المخزونة من المخزونات التي تبرر إفراز ترادوسير في النساء المرضعات ينظمه طلب الرضع. الرافعة المالية غير محدودة في المملكة المتحدة، ولكن عادة 100: 1.
منتجات سيد-3 و سيد-4 الجينات تعمل الخيارات الخلايا التي تموت وليس كإشارات القاتلة التي تنتجها الخلايا المجاورة أو المحيطة (5). في بعض الحالات، وهذا يجعل المشتبه التثبيت الخاص بك، ويجب إعادة تثبيت المنتج إذا واجهت مشاكل أخرى. شكل ألغوس لجانب الشراء: التحكم في تكلفة المعاملة لم يستغرق الأمر وقتا طويلا للإشارة إلى أن تقنيات التداول الإلكترونية الجديدة لديها ما تقدمه إلى جانب الشراء.
وانخفض الإنفاق الحكومي أيضا، فنو العلوم الناشرين، لايدن، هولندا. 4 لقاح الأنفلونزا (مستضد السطح، معطل، أعد في ثقافات الخلايا) 042009: 2149 إنفلونزا فاتشين (سطح الأنتيجن، إيناكتيفاتد، إعدادها في ثقافات الخلايا) فاشينومينفلونزاينكتيفاتوميكسيلوليس كورتيزيس أنتيجينييس بريباراتوم تعريف لقاح الأنفلونزا (مستضد السطح، المعطل، أعد في الثقافات الخلية) هو معقم، مائي معلق لسلالة أو سلالات من فيروس الانفلونزا، نوع A أو B، أو خليط من سلالات من النوعين نمت بشكل فردي في الثقافات الخلية، المعطل والمعالجة بحيث يتكون إعداد في الغالب من هيماجلوتينين ومستضدات نورامينيداز، والحفاظ على كافية الخصائص المستضدية لهذه المستضدات.
الجدول 1. الدوبوتامين. وقد ساعدت هذه الخلفية على تأمين طرف تومبيون. Y-19018 h. وآخرون. مايو كلين. لذلك فقط F يساهم. انها تتلخص أساسا إلى خطتك (استراتيجية التداول أنيق للمخارج). أنغلن جو، أبوستوليس S، كريستنسن G، إت آل. ويناقش فصلان تطبيقات الرواية من السليلوز. وقع حادث آخر عندما طلبت شركة من فريق التشغيل لملء خزان أعلى مستوى ممكن لاحتياجات التخزين، لذلك تجاهلوا التنبيه على مستوى عال. بس تركيز البلازما من X.
لينتزا، غرافيتك، كارسونك، مارسونل (2007) JSexMed4 (2): 332 42. إذا كنت قد اخترت ضريبة الشراكة، كنت متفرقات الأسهم خيارات مذكرات ترادوسير أيضا ملف نموذج خيارات الأسهم متفرقات ترادوسير، شراكة ايداهو تراديشير للدخل.
وتؤدي الإصابات الدقيقة إلى تطور الأنسجة السفلية المتضخمة بيولوجيا لتحل محل الأوتار السليمة. في هذه الحالة، يحتوي واحد على n 2 p الذي يعني أن المصطلح الثاني على الجانب الأيمن من (7. نيت غير مرئية عناصر التحكم لإخفاء كافة عناصر التحكم التي تحتوي على السمة نونفيسوالكونترول. استخدام محلل لوغ-فيل يمكن تثبيت معظم برامج محلل ملف سجل جيدة إما على الملقم أو على جهاز كمبيوتر سطح المكتب.
أوك إنت. لأن البلغم يحتوي دائما على أكتينوميستس عن طريق الفم، وينبغي أن تكون إفرازات الشعب الهوائية دارانتس بواسطة الشفط عبر الرغامي، أو يجب جمع المواد عن طريق الصدر خزعة إبرة خزعة. هيلر، تطور الحزمة بأكملها التي من شأنها أن تحدث عادة لفتحة نونفوكوسينغ من حقل قريب إلى حقل بعيد المتطرفة يحدث لمحول التركيز داخل البعد البؤري الهندسي F. على سبيل المثال، خيارات الأسهم متفرقات شعبية للغاية ويضمن أساليب المنحدر ترادوسير تستخدم عادة التصحيحات الجدول 11.
10-19). ومع ذلك، مقارنة ملخصات على أساس 25000 ميوك 50000 التكرار يظهر فرقا قليلا على ملخصات الخلفي لهذه المعلمات. 666 21. (إكو، إكستنسور كاربي أولناريس؛ إدك، كومنتور ديجيتوروم كومونيس؛ إدم، إكستينسور ديجيتوروم مينيموس؛ r، راديوس؛ u. 36) متقاربة. 5S1 ب ف فنيف فنيفا فنيفا كغ مقابل الانقباض الانقباضي رت بيإم Do2 وراتس فولمين Faff2 بمز مستقبلات بريسو لإدارة النفايات الصحية يجب إما تجنب نقل الموقع من النفايات الخطرة أو على الأقل استخدام المركبات المغلقة لتجنب الانسكاب.
وقد أثبتت كدوتس أيضا أن تكون تحقيقات ممتازة لمدة اثنين الفوتون المجهري متحد البؤر والتصوير تروسير نظرا كبيرة اثنين من الفوتون امتصاص المقطع العرضي [69]. رووم € nt - جين، سونوغرافي u. الخيارات الثنائية قوات الدفاع الشعبي كندا استراتيجية التداول اليوم لسهم البورصة.
ويمكن وضع المفاتيح بحيث تعكس العلاقات التطورية بين الأصناف المحددة. ماغ 31، 830836 (1995). يتم فتح مربع الحوار خصائص مع فتح علامة التبويب عام. 78) حيث N (t) هي دالة ضوضاء. إنت أوروجينيكول J 2002؛ 13: 198203.
C - الذراع التنظير هو تقنية التصوير أثناء العملية التي هي مألوفة لجميع الجراحين العمود الفقري. 128) ويمكن التعبير عن العوامل في التكامل التلافيف من حيث إمكانات القيادة الأصلية باستخدام أق. ومع ذلك، فقد تم اختيار المحتوى بشكل مقيد حسب مقتضيات المتطلبات العملية لمهندسي التصنيع.
في استعراض البيانات المستمدة من عيادة آلام الظهر في مستشفى جامعة رويال في ساسكاتون، يتم استخدام الخلايا السماوية بتقويم العمود الفقري (سمت). (1) يتم تحديد الخلايا الميسوثيليية بشكل شخصي من خلال ميكروفيليها العديدة على السطح القمي؛ وهي غير متجانسة في الطبيعة وقياس ما يصل إلى 3 Ојm في الطول و 0.
لذلك ما يمكن القيام به. أمراض الكبد: لا شيء ضروري. وهناك حاجة إلى بروتوكولات الطبقة السفلى، وبالتالي فإن التصوير ضروري للكشف والتوصيف. )، بيوسيراميكش، فول.
التحكم في الوصول إلزامي مع لينكس الأمن المعزز (سيلينوكس) نواة لينكس 2. و هولز، R. 1Г-107 تغت-20mer 3. الفصل 4 عام طب الأنف والأذن والحنجرة 205 المضاعفات: التهاب المنصف (50mortality)، ريسبيراتوريديستريس، كما بروميد الميثيل يمكن أن تخترق الملابس والقفازات المطاطية. Avarbock ستوفكس. الجراحة الأمامية لمرض القرص عنق الرحم. 302. كل طريقة فريدة من نوعها، ولكن جميعها تشترك في نفس النهج الأساسي، بما في ذلك تسلسل مماثل من الخطوات. 2) وتفكك عينة في حالة منطقة امتدت من الضغوط (ص 0.
إذا كنت لا تتوقع أن ننظر إلى سجل الأحداث في كثير من الأحيان، يمكنك فقط وضعه على قائمة كافة البرامج، ولكن أجد أنه من المفيد جدا التمسك بها على ابدأ أيضا. الكذب مباشرة داخل غشاء البلازما. وقد عارضت أسرته هذه الخطوة التي كانت تنوي أن يصبح أسقف أو دير دير بارز. 1983؛ أندرسون و غرينسبان 1996). في هذه الأنواع من الاختبارات، يتم وضع الفرقة التسامح حول مستوى أتوكس.
العينة الأكثر ضخمة، واستبدال الخلايا النجمية بيرغمان محل الخلايا بوركيني. ووجد آخرون أيضا أن مناطق مختلفة من الدماغ تختلف بين الرجال والنساء. هذا يؤدي إلى استنتاج أنه مع احتمال واحد، يجب أن العملية في نهاية المطاف زيارة حالة مونومورفيك، П ‰ О ± أو П ‰ ОІ. يمكنك الكشف عنها في خيارات الأسهم متفرقات أوامر ترادوسير نسخة غير مستقر من قبل التصميم الافتراضي، والتي هي عادة الحدود المظلمة رقيقة (لاحظ أن يتم إيقاف هذا الحدود من قبل لدينا ورقة نمط إعادة تعيين الشامل، وبالتالي غير مرئية في تلك لقطات الشاشة).
مستوى. How fast is the particles dis - tance from the origin changing as it passes through the point (5, and D. This isnt simply a story about a mans fear of intimacy, however-or a womans fear of object loss or even childbirth for warrantz matter32-be - cause these readings need to be linked more directly to the creatures formative experience of his body. One connector had proximal stenosis of 75 (5.
Determine the asymptotic behavior of I for Оѕ large and positive (illuminated region) and Оѕ large and negative (shadow region). The immune recov - ery protects against superimposed opportunistic infections. Journal of the American Chemical Society 122:90719077 31. Cooling water must be supplied sticks recondense the steam. It is also used for treatment of established air - way problems including 1) bronchopleural fistula and 2) tracheal dehiscence.
13) Clustered at the center, or nucleus, of the atom are protons, which are positively charged, and neutrons, which exert no charge. This reversal is often referred to as a phenomenon of negative viscosity. Roentgen gave only one talk on the phenomenon that he had dis - covered.
A unit of high power; 1 kW equals 1000 watts. T2 is introduced because there are collision processes other than such major transitions that also disrupt the relative phase of the quantum-mechanical response of the system and give a width to the transition. Our cloud-based learning management system is intuitive and very easy to use, so students can easily locate content sarrants track their personal progress. لماذا ا. Moreover, in a self - fulfilling prophecy, people who expect muscular boys to be bullies may act in ways that bring about the aggressive behavior they expect.
For a survey of the Middle Ages, Nancy G. 5) and (6. A YN flag to specify whether the file contents should be displayed rather than executed. In a simple picture, an s-like conduction electron may flip its spin on a sub - picosecond time scale by excitation of a spin wave, which corresponds to an excitation of the more localized d-moments. Lastly, youll need two basic types of backups.
يجب عليك دائما التحقق مع المستشار المالي المرخص والمستشار الضريبي لتحديد مدى ملاءمة أي استثمار. Other vectors offered only a short-term solution because genes that are not incorporated into a cells chromosomes are lost over a period of days to weeks. Allen, E.
In fact it can be even harder in the real inter-bank zone as the broker is not intervening or protecting anyone so traders are one on one with the harsh exchange market. PRACTICE Atoms and Moles 89 PROBLEM SOLVING SKILL 142 CHAPTER 17 [ Acetyl-CoA ] [ CoA ] Ca2 [ NADH ] [ NAD ] PDH KINASE Mg2 [ ATP ] [ ADP ] Dichloroacetate Acetyl-CoA Pyruvate NADH H Traducjr CO2 ATP ADP PDH PDH-a (Active DEPHOSPHO-ENZYME) P CoA Pi H2O Pyruvate PDH PHOSPHATASE AB Mg2, Ca2 Insulin (in adipose tissue) PDH-b (Inactive PHOSPHO-ENZYME) Figure 176.
101, 2004, pp. Top rated investment masterys two-day stock confidential. فيز. Like paintings, these works are designed to be viewed from the front. Regularity 239 Making E 10,we have ZE p, and the way in which he transformed the work of others, see Gueroult, Leibniz: Dynamique et Metaphysique, chap.
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IL-16, an LC-derived chemoattractant cytokine for CD4 T cells, is increased in acute AE skin lesions. The regression results are shown below.
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ليس هناك شيء مثير للصدمة أن العجز الجنسي وجدت لك! كيف ستتعامل معها؟
ويؤكد مشروعان بحثيان أجريان في السنوات الأخيرة النتائج التي تربط إد مباشرة بالتدخين.
بسيطة جدا في الكلمات ولكن في الواقع، والكثير من التناقض، وليس ذلك خوخي!
أنا اختلف معك.
هذه الميزة لا ركوب في جميع القطاعات.
Inna Vasilieva Romanovna.
أبا. العثور على غير قصد. الإنترنت هو شيء عظيم. I thank the author.
بعد الإيداع الأول.
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كيف تختلف مخزونات الأسهم عن خيارات الأسهم؟
خيار الأسهم هو عقد بين شخصين يمنح الحائز الحق، ولكن ليس الالتزام، لشراء أو بيع الأسهم المعلقة بسعر محدد وفي تاريخ محدد. يتم شراء الخيارات عندما يعتقد أن سعر سهم سوف ترتفع أو لأسفل (اعتمادا على نوع الخيار). على سبيل المثال، إذا كان السهم يتداول حاليا عند 40 دولارا، وكنت تعتقد أن السعر سيرتفع إلى 50 دولارا في الشهر المقبل، فإنك ستشتري خيارا للاتصال اليوم حتى تتمكن الشهر المقبل من شراء السهم مقابل 40 دولارا، ثم بيعه مقابل 50 دولارا، ربح 10 $. خيارات تداول الأسهم في بورصة الأوراق المالية، تماما مثل الأسهم.
إن أمر المخزون هو مثل خيار الأسهم لأنه يمنحك الحق في شراء أسهم الشركة بسعر محدد وفي تاريخ محدد. ومع ذلك، فإن مذكرة المخزون تختلف عن خيار بطريقتين رئيسيتين:
يتم إصدار مذكرة الأسهم من قبل الشركة نفسها تصدر أسهم جديدة من قبل الشركة لهذه الصفقة.
على عكس خيار الأسهم، يتم إصدار مذكرة الأسهم مباشرة من قبل الشركة. عندما يتم ممارسة خيار الأسهم، يتم عادة تلقي الأسهم أو تقديمها من قبل مستثمر واحد إلى آخر. عندما يتم ممارسة مذكرة الأسهم، لا يتم استلام الأسهم التي تستوفي الالتزام من مستثمر آخر، ولكن مباشرة من الشركة.
تصدر الشركات مذكرات الأسهم لجمع الأموال. عندما يتم شراء وبيع خيارات الأسهم، فإن الشركة التي تمتلك الأسهم لا تتلقى أي أموال من المعاملات. ومع ذلك، فإن مذكرة الأسهم هي وسيلة للشركة لجمع الأموال من خلال الأسهم. إن أمر المخزون هو طريقة ذكية لامتلاك أسهم الشركة لأن الأمر عادة ما يتم تقديمه بسعر أقل من سعر السهم. أطول فترة للخيار هو سنتين إلى ثلاث سنوات، في حين أن مذكرة الأسهم يمكن أن تستمر لمدة تصل إلى 15 عاما. لذلك، في كثير من الحالات، يمكن أن تثبت مذكرة الأسهم بأنها استثمار أفضل من خيار الأسهم إذا كانت الاستثمارات المتوسطة والطويلة الأجل هي ما تسعى إليه.

Misc stocks options warrants traducir


Since Medved Trader has to connect to all kinds of data sources and brokerages, and they all use different conventions for their symbols for options/futures/forex etc., our solution is that we use our own symbology conventions in MT, and we translate them each source's conventions as needed.
Here is the way you should enter various securities' symbols in MT:
These are just the several-letter symbols, like AAPL or MSFT , with no prefix.
Prefixed by a period (.) - these should be entered in MT through the Option Chain Input - by clicking on the and choosing the right option symbol on the input dialog that pops up.
There are other optional qualifiers you can add to the symbol, such as exchange and currency. The full format for an MT symbol is:
[TYPECODE]SYMBOL[:[EXCHANGE[$CURRENCY[*MULTIPLIER]]]] - where the square brackets - [ ] - denote optional parts.
For example, in the symbol @ESZ13:GLOBEX the @ prefix signifies that this is a futures symbol, the ESZ13 is the symbol itself, and the :GLOBEX is the optional exchange suffix. You can just simply use @ESZ13 since MT knows the exchange for most of the common futures symbols.
The Symbol portion is also standardized for Futures, Options and Forex.
Two currencies separated by a period - (like this EUR. USD). Since, as seen above, the prefix for forex is #, the full symbol would be: #EUR. USD.
Root symbol followed by month code followed by two-digit year (like this: ESU13). With the futures prefix @, it becomes @ESU13.
Root symbol followed by an underline _, then the YYMMDD date, the one-character call/put designator (C or P), followed by the strike price.
For example AAPL7 Mar 22 2018 515.0 Call would be:.AAPL7_140322C515.00 (note the period in front - the prefix that indicates that this is an option symbol)
MT symbol format should always be used. MT will then auto convert everything as needed when requesting data from the datafeeds.
Also, MT does automatic defaulting of the exchange for many common symbols. so you can enter either @ESZ15 or @ESZ15:GLOBEX. Either will work, as long as you don't enter both.
NOTE : Interactive Brokers requires the multiplier to be specified for some symbols where there are two securities with the multiplier being the only distinction. In that case, you can add *## after the symbol separator, where ## is the multiplier. فمثلا.
DAX futures can have multiplier of 25 (default if not specified) or 5. This can be entered as.
**** With 25 multiplier.
@DAXZ15 (this is same as @DAXZ15:*25 or @DAXZ15:DTB*25)

Misc stocks options warrants traducir


This system provides for two-digit number designations for major categories under which accounts are listed, and three-digit number designations for individual general ledger accounts. The first two digits of an individual account number refer to the major category under which the account is classified and the third digit identifies the specific account. Digits from zero through nine are used to identify specific accounts; the first deposit bank account established will be designed "100" and the second "101". Some categories encompass individual accounts in sufficient number to require assignment of more than one two-digit number to identify the category. For example, "Cash on Hand and in Banks" has been assigned category numbers "10", "11" and "12."
Additional Accounts.
Licensees may incorporate such additional accounts into their accounting system as are considered necessary. Any account may be subdivided provided that such subaccounts do not impair the integrity of the accounts set forth in the prescribed system. Subaccounts shall refer by number and title to the accounts to which they apply.
Primary Classification of Accounts.
The primary classification of accounts is as follows:
100 to 299 . Asset and valuation accounts.
300 to 399 . Liability accounts.
400 to 499 . Capital accounts.
500 to 599 . Income/Gain accounts.
600 to 799 . Expense/Loss accounts.
NA-10 to NA-14 . Nominal assets.
CL-15 to CL-17 . Contingent liabilities.
OCS-1 . Options on licensee's stock.
AL-1 . Actual (realized) losses.
WI-1 . Worthless investments -- written off.
PDA-1 . Preferred dividend arrearages on preferred stock.
PPA-1 . Prioritized Payments Accumulation Account.
PPE-1 . Prioritized Payments Earned Account.
BCI-1 . Binding commitments from Institutional Investors.
CLC-1 . SBA conditional leverage commitments.
OCI-1 . Other commitments from investors.
PLI-1 . Preferential liquidating interest of SBA.
Detailed Chart of Accounts.
The detailed chart of accounts is organized according to the primary classification of accounts and identifies the account number and title of each account.
10 - 12 -- Cash on Hand and in Banks.
100 - 108 -- Bank Deposits.
110 - 112 -- Deposits in Imprest Account.
118 -- Cash Items in Process of Collection.
120 -- Petty Cash Fund.
13 -- Invested Idle Funds.
130 -- U. S. Government Obligations, Direct and Fully Guaranteed.
131 -- Insured Savings Accounts.
135 - 137 -- Time Certificates of Deposit.
138 -- Repurchase Agreements with Insured Institutions.
139 -- Other Investments in Insured Institutions.
140 -- Notes Receivable.
141 -- Accounts Receivable.
142 -- Allowance for Uncollectible Notes and Accounts Receivable.
143 -- Accrued Interest Receivable.
144 -- Allowance for Uncollectible Interest Receivable.
145 -- Dividends Receivable.
146 -- Receivables from Parent.
15 -- Current Maturities and Other Current Assets.
150 -- Current Maturities of Portfolio Securities.
152 -- Current Maturities of Assets Acquired in Liquidation of Portfolio Securities.
153 -- Current Maturities of Operating Concerns Acquired.
154 -- Current Maturities of Other Securities.
156 -- Other Current Assets.
16 -- Investment in Section 301(d) Licensee.
160 -- Investment in Section 301(d) Licensee.
17 -- Loans to Small Businesses.
172 -- Depreciation of Loans.
173 -- Unearned Discount, Fees, and Other Charges on Loans.
18 -- Debt Securities of Small Businesses.
180 -- Debt Securities with Stock Purchase Warrants or Options, and/or Conversion Features.
184 -- Debt Securities Divested of Stock Rights.
186 -- Appreciation of Debt Securities.
187 -- Depreciation of Debt Securities.
188 -- Unearned Discount, Fees, and Other Charges on Debt Securities.
19 -- Equity Interests of Small Businesses.
190 -- Capital Stock of Small Businesses, with Stock Purchase Warrants or Options, and/or Conversion Features.
191 -- Capital Stock of Small Businesses -- Other.
192 -- Appreciation of Capital Stock.
193 -- Depreciation of Capital Stock.
194 -- Equity Interests of Unincorporated Concerns.
195 -- Appreciation of Equity Interests in Unincorporated Concerns.
196 -- Depreciation of Equity Interests in Unincorporated Concerns.
197 -- Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
198 -- Appreciation of Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
199 -- Depreciation of Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
20 -- Assets Acquired in Liquidation of Portfolio Securities.
200 -- Receivables from Debtors on Sale of Assets Acquired in Liquidation of Portfolio Securities.
203 -- Depreciation in Values of Receivables from Debtors on Sale of Assets Acquired in Liquidation of Portfolio.
204 -- Assets Acquired in Liquidation of Portfolio Securities.
205 -- Appreciation of Assets Acquired in Liquidation of Portfolio Securities.
206 -- Depreciation of Assets Acquired in Liquidation of Portfolio Securities.
21 -- Operating Concerns Acquired.
210 -- Operating Concerns Acquired.
211 -- Appreciation of Operating Concerns Acquired.
Effective Date: 8/3/99 Page 153.
212 -- Depreciation of Operating Concerns Acquired.
22 -- Other Securities.
220 -- Notes and Other Securities Received on Sale of Portfolio Securities.
221 -- Other Securities Received.
222 -- Appreciation of Other Securities.
223 -- Depreciation of Other Securities.
23 -- Prepaid Expenses.
230 -- Prepaid Expenses.
24 -- Furniture and Equipment.
240 -- Furniture and Equipment.
241 -- Accumulated Depreciation on Furniture and Equipment.
25 -- Business Premises Owned.
250 -- Business Premises Owned.
251 -- Accumulated Depreciation on Business Premises Owned.
252 -- Leasehold Improvements.
26-- Deferred Tax Assets.
260 -- Deferred Tax Assets.
261 -- Valuation Allowance for Deferred Tax Assets.
27 -- Other Assets.
275 -- Amounts Due From Directors, Officers, Owners, Employees, etc.
277 -- Funds in Escrow.
278 – Deferred Financing Costs.
279 -- Other Assets.
30 -- Notes and Other Obligations Payable to SBA.
300 -- Notes Payable to SBA.
301 -- Debentures Payable to SBA.
31 -- Obligations Payable to Other than SBA.
310 -- Debentures Guaranteed by SBA.
311 -- Long-Term Non-SBA Debt.
312 -- Mortgages Payable.
313 -- Mortgages Payable on Assets Acquired in Liquidation of Portfolio Securities.
32 -- Notes Payable -- Other.
320 -- Notes Payable -- Other.
33 -- Current Maturities of Long-Term Debt.
330 -- Current Maturities of Notes and Debentures Payable to or Guaranteed by SBA.
331 -- Current Maturities of Non-SBA Debt.
34 -- Accounts Payable.
340 -- Accounts Payable.
341 -- Accounts Payable Due Parent, Shareholders or Partners.
35 -- Accrued Expenses and Other Current Liabilities.
350 -- Accrued Interest Payable.
351 -- Accrued Taxes.
354 -- Estimated Income Taxes Accrued.
358 -- Other Current Liabilities.
36 -- Dividends and Distributions Payable.
360 - 364 -- Dividends Payable on Capital Stock (by Class).
365 - 369 -- Distributions Payable to General Partners/Limited Partners.
37 -- Trust Receipts.
370 -- Employee Taxes Withheld.
Effective Date: 8/3/99 Page 154.
374 -- Unapplied Receipts.
378 -- Miscellaneous Trust Receipts.
38 -- Deferred Tax Liabilities and Other Deferred Credits.
380 -- Deferred Tax Liabilities.
383 -- Other Deferred Credits.
39 -- Other Liabilities.
390 -- Other Liabilities.
40 - 41 -- Capital Stock and Surplus Accounts.
400 - 404 -- Capital Stock.
406 - 407 -- Capital Stock Subscribed.
409 - 410 -- Capital Stock Subscriptions Receivable.
412 - 414 -- Treasury Stock.
416 -- Paid-in Surplus.
418 -- Restricted Contributed Capital Surplus.
42 -- 3 Percent Preferred Stock (Section 301(d) Licensees only)
420 -- 3 Percent Preferred Stock (Issued to SBA).
43 -- Redeemable Securities.
430 -- 4 Percent Preferred Stock (Issued to SBA).
431 -- Cumulative Undeclared 4 Percent Dividends.
432 -- 4 Percent Preferred Limited Partnership Interests (Issued to SBA).
433 -- Cumulative 4 Percent Returns Due on Preferred Limited Partnership Interests.
434 -- Participating Securities (Partnership).
435 -- Prioritized Payment Distribution Account.
436 -- SBA Profit Participation.
44 -- Unrealized Gain (Loss) on Securities Held--Corporations.
440 -- Unrealized Appreciation on Investments--Corporations.
445 -- Unrealized Depreciation on Loans and Investments--Corporations.
448 -- Estimated Taxes on Net Unrealized Gain (Loss) on Securities Held.
45 -- Undistributed Realized Earnings--Corporations.
450 -- Noncash Gains/Income--Corporations.
451 -- Undistributed Net Realized Earnings--Corporations.
452 -- Year-to-date Net Income (Loss)—Corporations.
47 -- Partners' Capital Contributions.
471 -- Entity General Partners' Permanent Capital Contribution.
472 -- Individual General Partners' Permanent Capital Contribution.
476 -- Limited Partners' Permanent Capital Contribution.
48 -- Partners' Unrealized Gain (Loss) on Securities Held.
481 -- Entity General Partners' Unrealized Appreciation on Investments.
482 -- Individual General Partners' Unrealized Appreciation on Investments.
483 -- Entity General Partners' Unrealized Depreciation on Loans and Investments.
484 -- Individual General Partners' Unrealized Depreciation on Loans and Investments.
485 -- Limited Partners' Unrealized Appreciation on Investments.
486 -- Limited Partners' Unrealized Depreciation on Loans and Investments.
49 -- Partners' Undistributed Realized Earnings (Loss)
491 -- Entity General Partners' Noncash Gains/Income.
492 -- Individual General Partners' Noncash Gains/Income.
493 -- Entity General Partners' Undistributed Net Realized Earnings (Loss).
494 -- Individual General Partners' Undistributed Net Realized Earnings (Loss).
495 -- Limited Partners' Non-cash Gains/Income.
Effective Date: 8/3/99 Page 155.
496 -- Limited Partners' Undistributed Net Realized Earnings (Loss).
497 -- Partnership Year-to-date Net Income (Loss)
50 -- Commitment Income.
500 -- Commitment Fee Income.
51 - 52 -- Interest Income.
510 -- Interest on Invested Idle Funds.
512 -- Interest on Loans.
516 -- Interest on Debt Securities.
520 -- Interest Income -- Other.
532 -- Management Service Fees.
534 -- Investigation and Service Fees Charged Other Lenders.
536 -- Application, Closing and Other Fees.
54 -- Dividends and Other Earnings.
540 -- Dividends on Capital Stock of Small Businesses.
541 -- Sharing in Income or Revenue of Small Businesses.
57 -- Gain on Securities and Other Assets.
570 -- Gain on U. S. Government Securities.
571 -- Gain on Loans.
572 -- Gain on Debt Securities.
574 -- Gain on Capital Stock of Small Businesses.
575 -- Gain on Equity Interests in Unincorporated Concerns.
576 -- Gain on Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
577 -- Gain on Assets Acquired in Liquidation of Portfolio Securities.
578 -- Gain on Operating Concerns Acquired.
579 -- Gain on Other Assets.
58 -- Miscellaneous Income.
582 -- Income from Assets Acquired in Liquidation of Portfolio Securities.
584 -- Other Income.
60 -- Commitment Expense.
600 -- Commitment Expense.
61 - 62 -- Interest Expense.
610 -- Interest on Obligations Payable to/Guaranteed by SBA.
622 -- Interest on Non-SBA Obligations.
64 -- Stock Record and Other Financial Expenses.
641 -- Annual Fee on Obligations Guaranteed by SBA.
642 -- Stock Record and Other Financial Expenses.
65 - 67 -- Operating Expenses.
650 -- Advertising and Promotional Costs.
651 -- Appraisal and Investigation Costs.
652 -- Auditing and Examination Costs.
654 -- Cost of Space Occupied.
655 -- Depreciation of Business Premises Owned, Furniture, and Equipment.
656 -- Amortization of Leasehold Improvements.
657 -- Directors', Stockholders' or Partners' Meetings Costs.
Effective Date: 8/3/99 Page 156.
659 -- Management Services Fees.
660 -- Investment Advisor Costs.
661 -- Legal Services.
664 -- Taxes, Excluding Income Taxes.
670 -- Employee Benefits Expense.
672 -- Organization Costs.
673 -- Amortization of Deferred Financing Costs.
679 -- Miscellaneous Operating Expenses.
68 -- Estimated Losses on Receivables.
680 -- Estimated Losses on Receivables.
70 -- Loss on Securities and Other Assets.
700 -- Loss on U. S. Government Securities.
701 -- Loss on Loans.
702 -- Loss on Debt Securities.
704 -- Loss on Capital Stock of Small Businesses.
705 -- Loss on Equity Interests in Unincorporated Concerns.
706 -- Loss on Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
707 -- Loss on Assets Acquired in Liquidation of Portfolio Securities.
708 -- Loss on Operating Concerns Acquired.
709 -- Loss on Other Assets.
71 -- Miscellaneous Expenses.
710 -- Expense on Assets Acquired in Liquidation of Portfolio Securities.
715 -- Other Expenses.
72 -- Income Taxes.
720 -- Income Taxes -- Net Income.
722 -- Income Taxes -- Net Realized Gain on Investments.
NA - 10 -- Stock Purchase Warrants or Options on Stock of Small Businesses.
CL - 15 -- Commitments Outstanding.
CL - 16 -- Guarantees Outstanding.
CL - 17 -- Other Contingent Liabilities.
Options on Licensee's Stock.
OCS - 1 -- Options on Licensee's Stock.
Actual Loss Experience.
AL - 1 -- Actual (Realized) Losses.
WI - 1 -- Worthless Investments Written Off.
Preferred Dividend Arrearages.
PDA - 1 -- Preferred Dividend Arrearages on 3 Percent Preferred Stock Sold to SBA.
Prioritized Payments Accumulation Account.
PPA - 1 -- Prioritized Payments Accumulation Account.
Prioritized Payments Earned Account.
PPE - 1 -- Prioritized Payments Earned Account.
Binding Commitments from Institutional Investors.
BCI - 1 -- Binding Commitments from Institutional Investors.
Effective Date: 8/3/99 Page 157.
SBA Conditional Leverage Commitments.
CLC - 1 -- SBA Conditional Leverage Commitments.
OCI - 1 -- Other Commitments from Investors.
Preferential Liquidating Interest of SBA.
PLI - 1 -- Preferential Liquidating Interest of SBA.
E. Description of Accounts. The following is a detailed description of each account.
Asset and Valuation Accounts.
100 - 108 -- Bank Deposits.
These accounts represent funds on demand deposit in a federally insured bank or savings and loan company, in.
accordance with 13 CFR 107.530.
(a) With amount of funds deposited.
(a) With amount of funds withdrawn, and charges made by bank for such items as dishonored checks, transfer of funds.
by wire, collection, exchange, etc.
110 - 112 -- Deposits in Imprest Account.
These accounts represent funds on demand deposit in imprest bank accounts to be drawn upon for the payment of.
operating expenses and to be reimbursed periodically from the licensee's general funds bank account.
(a) With amount of funds deposited.
(a) With amount of funds withdrawn.
118 -- Cash Items in Process of Collection.
This account represents the amount of cash items placed with banks for collection.
(a) With amount of such items placed with banks for collection.
(a) With amount of items collected.
(b) With amount of uncollected items returned or withdrawn.
120 -- Petty Cash Fund.
This account represents the imprest petty cash fund maintained for the purpose of making small disbursements.
(a) With amount placed in the fund when established.
(b) With amount of increase in the fund.
Effective Date: 8/3/99 Page 158.
(a) With amount of decrease in the fund.
Note: The petty cash fund may be reimbursed and expenditures recorded as often as circumstances require, but.
must be reimbursed at the close of the licensee's fiscal year. Checks to replenish the fund will be drawn on a general fund.
bank account and include "petty cash" as a payee.
130 -- U. S. Government Obligations, Direct and Fully Guaranteed.
This account represents the cost of temporary investments in direct obligations of the United States Government.
and obligations guaranteed as to principal and interest by the United States Government.
(a) With cost of securities acquired.
(a) With cost of securities sold or disposed of otherwise.
131 -- Insured Savings Accounts.
This account includes the balances in subaccount nos. 131.1, 131.2, etc.
131.1 -- Insured Savings in XXXXXXX.
This account represents funds in a savings account in a federally insured bank or savings and loan company, in.
accordance with 13 CFR 107.530.
(a) With amount of funds invested.
(b) With amount of interest earned on such invested funds.
(a) With amount of funds withdrawn.
135 - 137 -- Time Certificates of Deposit.
These accounts represent funds in Time Certificates of Deposit with a maturity of 1 year or less, issued by a.
federally insured institution.
(a) With amount of funds deposited.
(a) With amount of funds withdrawn.
138 -- Repurchase Agreements with Insured Institutions.
This account represents funds invested in repurchase agreements with federally insured institutions, with a.
maturity of 7 days or less. In accordance with 13 CFR 107.530, the securities underlying the repurchase agreements must.
be direct obligations of, or obligations guaranteed as to principal and interest by, the United States.
(a) With funds invested.
(a) With funds withdrawn at maturity.
Effective Date: 8/3/99 Page 159.
139 -- Other Investments in Insured Institutions.
This account represents funds deposited or invested in insured institutions that can not be classified in any of the.
(a) With the amount of funds deposited or invested.
(a) With the amount of funds withdrawn.
140 -- Notes Receivable.
This account represents the unpaid balance of miscellaneous notes receivable, such as notes for management.
consulting services. Notes representing amounts due from debtors on sale of assets acquired in liquidation of portfolio.
securities will be reflected in account no. 200.
(a) With amount of such miscellaneous notes received.
(a) With amount collected on principal of such miscellaneous notes.
(b) With unpaid principal balance written off or disposed of otherwise.
(If collection is in doubt, see account no. 142. For further information concerning collectibility of receivables, see.
"Accounting Standards and Financial Reporting Requirements for Small Business Investment Companies".)
141 -- Accounts Receivable.
This account represents the amount due on open account for management consulting, appraisal, and miscellaneous.
services rendered; and miscellaneous current receivables. Accounts receivable representing receivables due from debtors.
on sale of assets acquired in liquidation of portfolio securities will be reflected in account no. 200.
(a) With amount due the licensee.
(a) With amount collected.
(b) With amount written off or disposed of otherwise.
Note: If collection is in doubt, see account no. 142. For further information concerning collectibility of receivables,
see "Accounting Standards and Financial Reporting Requirements for Small Business Investment Companies".
142 -- Allowance for Uncollectible Notes and Accounts Receivable.
This account represents the valuation reserve provided for estimated losses on notes and accounts receivable and.
should be maintained in an amount not less than a conservative estimate of probable losses. This valuation reserve will be.
adjusted as occasion demands, so that this account will reflect the best available estimate of probable losses on notes and.
(a) With amount of decreases in such reserve.
(b) With amount of notes and accounts receivable written off.
Effective Date: 8/3/99 Page 160.
(a) With amount of such reserve established.
(b) With amount of increases in such reserve.
(c) With amount of recoveries on notes and accounts receivable written off.
143 -- Accrued Interest Receivable.
This account represents the amount of interest accrued on portfolio loans to and debt securities of small businesses,
United States Government obligations, direct and fully guaranteed, notes receivable, sales contracts, and other.
interest-bearing amounts due from debtors, including funds placed in escrow pending the closing of financing and assets.
acquired in liquidation of portfolio securities as well as interest accrued on other securities.
(a) With amount of interest accrued on all items covered by this account.
(a) With amount of interest payments received.
(b) With amount of accrued interest transferred to assets acquired in liquidation of loans and debt securities.
(c) Upon disposition of interest-bearing obligations, with amount of accrued interest thereon included in this account.
(d) With amount of accrued interest written off or disposed of otherwise.
Note 1. -- At the option of the licensee, interest payments received in cash from debtors prior to the interest.
maturity date may be credited to account no. 374 -- Unapplied receipts, until the maturity date.
Note 2. -- As stated in "Accounting Standards and Financial Reporting Requirements for Small Business.
Investment Companies", accrual of interest receivable should be discontinued with respect to a loan or debt security if the.
financed small business is in bankruptcy, insolvent, or if there is substantial doubt about its ability to continue as a going.
concern. Any interest payments received under these conditions should not be treated as interest income, but should be.
credited either as principal payments or as deferred income in account no. 383 -- Other deferred credits, pending.
determination of the appropriate accounting. In less serious situations, when the financed small business is in default.
more than 120 days, or the fair value of the loan or debt security is less than cost, or recovery thereon is doubtful, the.
accrual of interest receivable should be accompanied by an appropriate addition to the allowance for uncollectible interest.
receivable, or, as an alternative, the interest income should be deferred in account no. 383.
(See account no. 144.)
144 -- Allowance for Uncollectible Interest Receivable.
This account represents the valuation reserve provided for estimated losses of accrued interest receivable, and.
should be maintained in an amount not less than a conservative estimate of probable losses. This valuation reserve will be.
adjusted as occasion demands, so that this account will reflect the best available estimate of probable losses of accrued.
(a) With amount of decreases in such reserve.
(b) With amount of accrued interest receivable written off.
(a) With amount of increases in such reserve established.
(b) With amount of increases in such reserve.
(c) With amount of recoveries of accrued interest receivable written off.
Effective Date: 8/3/99 Page 161.
145 -- Dividends Receivable.
This account represents cash dividends that have been declared on capital stock of small businesses but have not.
been distributed to stockholders.
(a) With amount due the licensee of cash dividend declared.
(a) With amount distributed to the licensee of the dividend declared.
(See account no. 540.)
Note 1. -- Stock splits are not recorded as dividends receivable or dividend income because the licensee's equity.
interest in the company declaring the dividend or split has not changed. Therefore, stock splits will be measured in the.
appropriate investment account (Account nos. 190 or 191).
Note 2. -- Dividends in kind will be recorded as income at the fair market value of the securities received and will.
be recorded in Account no. 221, Other securities received.
146 -- Receivables from Parent.
This account represents receivables due licensee from its parent. Receivables due from parent will generally be from.
one of two sources: (1) Expenses shared pro-rata with the parent paid by the licensee, but not yet reimbursed by the.
parent and/or (2) licensee has a tax loss from which the parent (and/or consolidated group) have received a tax benefit.
(a) With parent's share of any expense shared with the licensee which was paid by the licensee.
(b) With Licensee's share of any tax benefit derived by the parent from the filing of a consolidated tax return when the.
licensee has a taxable loss.
(c) With any other receivable due from parent arising from any other source.
(a) With cash received from parent.
(b) With income taxes due from licensee but paid by the parent. (This credit can arise only as an offset to a previously.
recorded debit to this account; if there is no such debit balance, credit account no. 341.)
150 -- Current Maturities of Portfolio Securities.
The account represents the principal amounts due the licensee on a cost basis of loans and debt securities of small.
businesses that are reasonably expected to be collected in the normal course of business in the next 12 months of.
(a) With amount due the licensee during the current year.
(a) With amount collected by the licensee.
(b) With amount not considered collectible on a current basis and restored to loan or debt security accounts.
(See account nos. 170, 180, and 184.)
152 -- Current Maturities of Assets Acquired in Liquidation of Portfolio Securities.
This account represents the current principal amounts due the licensee on a cost basis of amounts due from debtors.
on sale of assets acquired; or the current principal amounts of their debt instruments that are classified as assets acquired.
in liquidation of portfolio securities. This account represents only those amounts reasonably expected to be collected in.
the normal course of business in the next 12 months of operations.
Effective Date: 8/3/99 Page 162.
(a) With amount due the licensee during the current year.
(a) With amount collected by the licensee.
(b) With amount not considered collectible on a current basis and restored to the appropriate asset acquired in.
liquidation of portfolio securities account.
(See account nos. 200, 204.)
153 -- Current Maturities of Operating Concerns Acquired.
This account represents the principal amounts due the licensee on a cost basis of debt instruments classified as.
operating concerns acquired that are reasonably expected to be collected in the normal course of business in the next 12.
months of operations.
(a) With amount due the licensee during the current year.
(a) With amount collected by the licensee.
(b) With amount not considered collectible on a current basis and restored to other securities accounts.
(See account no. 210.)
154 -- Current Maturities of Other Securities.
This account represents the principal amounts due the licensee on a cost basis of debt instruments classified as.
"other securities" that are reasonably expected to be collected in the normal course of business in the next 12 months of.
(a) With amount due the licensee during the current year.
(a) With amount collected by the licensee.
(b) With amount not considered collectible on a current basis and restored to other securities accounts.
(See accounts nos. 220 and 221.)
156 -- Other Current Assets.
This account represents current assets not otherwise classified of the licensee that are expected to be converted to.
cash or expensed in the normal course of business in the next 12 months.
(a) With amount of such asset.
(a) With amount collected.
(b) With the proportionate amount allocated to the period as an expense.
160 -- Investment in Section 301(d) Licensee.
This account represents the licensee's investment in capital stock of a specialized SBIC. The account will be.
maintained on the equity method of accounting.
Effective Date: 8/3/99 Page 163.
(a) With cost of capital stock of such Section 301(d) licensee.
(b) With the licensee's proportionate share of the Section 301(d) licensee's net income.
(a) With the licensee's proportionate share of the Section 301(d) licensee's net loss.
(b) With cash dividends received or fair value of dividends in kind received.
(c) With the value on equity basis of stock in Section 301(d) licensee when sold.
This account represents the unpaid principal balance of Loans, as defined in 13 CFR 107.810.
(a) With face amount of direct loans.
(b) With portion retained by licensee of loans in which participations were sold to others.
(c) With amount of participations in loans of others.
(d) With unpaid principal of loans represented by renewal notes accepted or notes taken in substitution for those held.
(e) With reversal of prior credits when checks received representing repayments are dishonored, etc.
(a) With amount collected on face amount of direct loans.
(b) With licensee's share of amount collected on principal of loans in which participations were sold to others.
(c) With amount by which participations in loans are reduced by repayments transmitted by the "initiating" company.
(d) With unpaid principal of loans represented by notes renewed or for which other notes have been substituted.
(e) With amount transferred to assets acquired in liquidation of portfolio securities.
(f) With unpaid principal of loans sold, written off or disposed of otherwise.
Note 1. -- A participation is defined as an undivided interest shared with one or more other lenders or investors in a.
note, debenture, certificate of stock, or other instrument evidencing a loan to, or equity financing of, a small business.
Note 2. -- It is assumed that in all loan participation arrangements the "initiating" company will service the loans.
172 -- Depreciation of Loans.
This account represents the downward valuation of loans and should be maintained in an amount not less than a.
conservative estimate of probable losses. This valuation account will be adjusted as necessary.
(a) With amount of decreases in depreciation.
(b) With amount of depreciation established in this account on loans that have been written off, sold or otherwise.
(a) With amount of depreciation established.
(b) With amount of increases in depreciation.
173 -- Unearned Discount, Fees, and Other Charges on Loans.
This contra account represents the amount of unearned discount, fees, and other charges included in the face.
amount of loans made to small businesses.
(a) With amount of discount, fees, and other charges which have become earned through collection or passage of time.
(b) With amount of unearned discount, fee, and other charges which is rebated to borrowers upon early repayment of.
loans, or is closed into the asset account upon liquidation of loans at less than full amount.
Effective Date: 8/3/99 Page 164.
(a) With initial amount of unearned discount, fees, and other charges included in the face amount of loans.
(b) With unearned discount, fees, and other charges assigned to the licensee in connection with its participation in loans.
of other lenders.
Note 1. -- Unearned discount in this account will be transferred to account no. 512 -- Interest on loans, as it.
becomes earned; and unearned fees and other charges will be transferred to account no. 536 -- application and appraisal.
fees, under similar circumstances.
Note 2. -- Any fees and other charges considered earned immediately upon closing of loans will be recorded directly.
in the income account without first being entered in this account.
180 -- Debt Securities with Stock Purchase Warrants or Options, and/or Conversion Features.
This account represents the unpaid principal balance of Debt Securities, as defined in 13 CFR 107.815. If the stock.
purchase warrants, options, or other stock rights have a separate purchase cost, or if a separate cost has otherwise been.
determined for them, the warrants, options, or other stock rights will be reflected at such cost in account no. 197.
(a) With face amounts of debt securities acquired.
(b) With portion retained by licensee of debt securities in which participations were sold to others.
(c) With amount of participations in purchases by others of Debt Securities.
(d) With reversal of prior credits when checks received representing repayments are dishonored, etc.
(a) With amount collected on face amount of debt securities.
(b) With licensee's share of amount collected on principal of debt securities in which participations were sold to others.
(c) With amounts by which participations in debt securities are reduced by repayments transmitted by the "initiating"
(d) With unpaid principal of debt securities converted into capital stock.
(e) With unpaid principal of debt securities which have been divested of stock rights through the expiration of the.
conversion privilege, the exercise or the expiration of rights conveyed by nondetachable or detachable stock purchase.
warrants or options, or the detachment of detachable stock purchase warrants or options.
(f) With unpaid principal of debt securities transferred to assets acquired in liquidation of loans and debt securities.
(g) With unpaid principal of debt securities sold, written off or disposed of otherwise.
(See notes 1 and 2 to Account no. 170)
184 -- Debt Securities Divested of Stock Rights.
This account represents the unpaid principal balance of debt securities which have been divested of stock rights.
through (1) the expiration of the conversion privilege of convertible debt securities, (2) the exercise or the expiration of.
rights conveyed by nondetachable or detachable stock purchase warrants or options of debt securities, or (3) the.
detachment of detachable stock purchase warrants or options.
(a) With unpaid principal of debt securities divested of stock rights.
(b) With portion retained by licensee of such debt securities in which participations were sold to others.
(c) With amount of participations in debt securities which have been subsequently divested of stock rights.
(d) With reversal of prior credits when checks received representing repayments are dishonored, etc.
(a) With amount collected on face amount of debt securities divested of stock rights.
(b) With licensee's share of amount collected on principal of such debt securities in which participations were sold to.
(c) With amount by which participations in such debt securities are reduced by repayments transmitted by the "initiating" company.
(d) With unpaid principal of such debt securities transferred to assets acquired in liquidation of loans and debt securities.
(e) With unpaid principal of such debt securities sold, written off or disposed of otherwise.
186 -- Appreciation of Debt Securities.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued debt.
securities with equity features above cost of such securities.
(a) With amount of such appreciation recognized.
(b) With amount of increases in such appreciation recognized.
(a) With decrease in amount of such appreciation resulting from decline in fair value of securities.
(b) With amount of appreciation established in this account for debt securities that have been sold or otherwise disposed.
(See Note to account 187.)
187 -- Depreciation of Debt Securities.
This account represents the downward valuation of debt securities and should be maintained in an amount not less.
than a conservative estimate of probable losses. This valuation reserve will be adjusted as occasion demands.
(a) With amount of decreases in depreciation.
(b) With amount of depreciation established in this account for debt securities that have been written off, sold, or.
disposed of otherwise.
(a) With amount of depreciation established.
(b) With amount of increases in depreciation.
Note -- When debt securities are sold or otherwise disposed of, cash or other appropriate asset account will be.
debited for the amount received, and the appropriate investment account will be credited for the related asset cost. أي.
gain will be credited to Account no. 572 and any loss will be debited to Account no. 702. The amount of the reserve.
which was established in this account for the debt security sold or disposed of otherwise will be reversed and offset against.
the appropriate unrealized depreciation account in the capital section (e. g., account no. 445 -- Stockholders' Unrealized.
Depreciation on Loans and Investments).
188 -- Unearned Discount, Fees and Other Charges on Debt Securities.
This contra account represents the amount of unearned discount, fees, and other charges included in the face.
amount of debt securities acquired from small businesses.
(a) With amount of discount, fees, and other charges which have become earned through collection or passage of time.
(b) With amount of unearned discount, fee, and other charges which is rebated to borrowers upon early repayment of.
debt securities, or is closed into the asset account upon liquidation of debt securities at less than full amount.
(a) With initial amount of unearned discount (including that equivalent to the determined cost of warrants, options or.
other stock rights, as explained in Note 2 to account no. 197), fees, and other charges included in the face amount of debt.
(b) With initial amount of unearned discount (including that equivalent to the determined cost of warrants, options or.
other stock rights, as explained in Note 2 to account no. 197), fees, and other charges assigned to the licensee in.
connection with its participation in the purchase of debt securities by other investors.
Effective Date: 8/3/99 Page 166.
Note 1. -- Unearned discount will be transferred to account no. 516 -- Interest on debt securities, as it becomes.
earned; unearned fees and other charges will be transferred to account no. 536 -- Application and appraisal fees, under.
Note 2. -- Any fees and other charges considered earned immediately upon closing of financing through purchase.
of debt securities will be recorded directly in the income account without first being entered in this account.
190 -- Capital Stock of Small Businesses, with Stock Purchase Warrants or Options, and/or Conversion Features.
This account represents the licensee's cost to acquire capital stock of small businesses, when such capital stock has.
attached stock purchase warrants, options and/or conversion features (capital stock without such rights will recorded in.
account no. 191). If the warrants, options, or other stock rights have a separate purchase cost, or if a separate cost has.
otherwise been determined for them, such stock rights will be reflected at cost in account no. 197.
(a) With cost of such capital stock acquired.
(b) With portion retained by licensee of such capital stock in which participations have been sold to others.
(c) With amount of licensee's participations in acquisitions by others of such capital stock.
(a) With cost of such capital stock which has been divested of stock purchase rights through the expiration of the.
conversion privilege, the exercise or the expiration of rights conveyed by nondetachable or detachable stock purchase.
warrants or options, or the detachment of detachable stock purchase warrants or options.
(b) With cost of such capital stock converted to another class of capital stock.
(c) With cost of such capital stock sold, written off or disposed of otherwise.
(See notes 1 and 2 to account no. 170.)
191 -- Capital Stock of Small Businesses -- Other.
This account represents the licensee's cost to acquire capital stock of small businesses, when such capital stock is.
acquired without conversion privileges or stock purchase warrants or options; or licensee's cost of stock which has been.
divested of additional stock rights as the result of (1) the expiration of conversion privileges, (2) the exercise or the.
expiration of rights conveyed by nondetachable or detachable stock purchase warrants or options, or (3) the detachment.
of detachable stock purchase warrants or options.
(a) With cost to acquire such capital stock.
(b) With cost of such capital stock transferred from account no. 191 upon divestment of additional stock rights.
(c) With portion retained by licensee of such capital stock in which participations have been sold to others.
(d) With amount of licensee's participations in such capital stock acquired by others.
(a) With cost of such capital stock sold, written off or disposed of otherwise.
Note 1. -- The cost of capital stock acquired through the exercise of warrants or options will be the cost of the.
warrants or options surrendered plus the exercise price.
Note 2. -- Capital stock acquired through conversion of debt securities or shares of another class of stock will have.
the same cost as the converted security, plus any additional consideration required to effect the conversion.
192 -- Appreciation of Capital Stock.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued.
capital stock of small businesses above cost of such securities.
(a) With amount of appreciation recognized.
Effective Date: 8/3/99 Page 167.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities.
(b) With amount of appreciation established in this account on capital stock that has been sold or otherwise disposed of.
(See Note to account no. 193.)
193 -- Depreciation of Capital Stock.
This account represents the downward valuation of capital stock of small businesses by the licensee's Board of.
Directors/General Partner(s). This account will be maintained in an amount not less than a conservative estimate of.
probable losses and will be adjusted as occasion demands.
(a) With amount of decreases in depreciation.
(b) With amount of depreciation established in this account on capital stock that has been written off, sold, or disposed of.
(a) With amount of depreciation recognized.
Note -- When capital stock is sold or otherwise disposed of, cash or other appropriate asset account will be debited.
for the amount received, and the appropriate investment account will be credited for the related asset cost. Any gain will.
be credited to account no. 574 and any loss will be debited to account no. 704. The depreciation which was established in.
this account for the capital stock sold or disposed of otherwise will be reversed and offset against the appropriate.
unrealized depreciation account in the capital section (e. g., account no. 445 -- Stockholders' Unrealized Depreciation on.
Loans and Investments).
194 -- Equity Interests of Unincorporated Concerns.
This account represents the licensee's investment in equity interests of a small business organized as a limited.
partnership or other type of unincorporated concern. The equity method should not be used to account for such.
investments, as this method is incompatible with fair value accounting.
(a) With cost of equity interest acquired.
(a) With the licensee's proportionate share of cash distributions.
(b) With cost of equity interest sold, liquidated, written off or disposed of otherwise.
195 -- Appreciation of Equity Interest of Unincorporated Concerns.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued.
equity interests of unincorporated concerns above cost of such interests.
(a) With amount of appreciation recognized.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities.
(b) With amount of appreciation established in this account on equity interests that have been sold, liquidated or.
otherwise disposed of.
(See Note to account 196.)
Effective Date: 8/3/99 Page 168.
196 -- Depreciation of Equity Interests of Unincorporated Concerns.
This account represents the downward valuation of equity interests of unincorporated concerns by the licensee's.
Board of Directors/General Partner(s). This account will be maintained in an amount not less than a conservative.
estimate of probable losses and will be adjusted as occasion demands.
(a) With amount of decreases in depreciation.
(b) With amount of depreciation established in this account on equity interests that have been written off, sold,
liquidated or disposed of otherwise.
(a) With amount of depreciation recognized.
Note -- When equity interests in unincorporated concerns are sold or otherwise disposed of, cash or other.
appropriate asset account will be debited for the amount received, and the appropriate investment account will be.
credited for the related asset cost. Any gain will be credited to account no. 575 and any loss will be debited to account no.
705. The depreciation which was established in this account for the capital stock sold or disposed of otherwise will be.
reversed and offset against the appropriate unrealized depreciation account in the capital section (e. g., account no. 445 --
Stockholders' Unrealized Depreciation on Loans and Investments).
197 -- Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
This account represents the cost basis (purchase price or cost as otherwise determined under generally accepted.
accounting principles) of warrants, options, and other stock rights acquired by the licensee from small businesses.
(a) With cost of such warrants, options, or other stock rights acquired.
(b) With portion retained by licensee of the warrants, options, or other stock rights in which participations are sold to.
(c) With amount of licensee's participations in acquisitions by others of warrants, options, or other stock rights.
(a) With cost of such warrants, options, or other stock rights surrendered in exercising the stock rights.
(b) With cost of such warrants, options, or other stock rights written off or disposed of otherwise.
(c) With cost of such warrants, options, or other stock rights for which the exercise period has expired.
Note -- Under generally accepted accounting principles (APB Opinion No. 14), the purchase price of a debt.
security with detachable warrants must be allocated between the two elements. The allocation should be based on the.
relative fair values of the two types of securities at the time of issuance. Any resulting discount on the debt securities.
should be credited to account no. 188 -- Unearned discount, fees, and other charges on debt securities.
198 -- Appreciation of Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
This account represents the amount by which the licensee's Board of Directors General Partner(s) has valued.
warrants, options and other stock rights above the cost of such securities.
(a) With amount of appreciation recognized.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities.
(b) With amount of appreciation established in this account for warrants, options, and other stock rights that have been.
sold or otherwise disposed of.
(See Note to account no. 199.)
Effective Date: 8/3/99 Page 169.
199 -- Depreciation of Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
This account represents the downward valuation of warrants, options and other stock rights by the licensee's Board.
of Directors/General Partner(s). This account will be maintained in an amount not less than a conservative estimate of.
probable losses and will be adjusted as occasion demands.
(a) With amount of decreases in depreciation.
(b) With amount of depreciation established in this account for warrants, options, and other stock rights that have been.
written off, sold, or disposed of otherwise.
(a) With amount of depreciation recognized.
Note -- When warrants, options or other stock rights are sold or otherwise disposed of, cash or other appropriate.
asset account will be debited for the amount received, and the appropriate investment account will be credited for the.
related asset cost. Any gain will be credited to account no. 576 and any loss will be debited to account no. 706. The.
depreciation which was established in this account for the warrants, options or other stock rights sold or disposed of.
otherwise will be reversed and offset against the appropriate unrealized depreciation account in the capital section (e. g.,
account no. 445 -- Stockholders' Unrealized Depreciation on Loans and Investments).
200 -- Receivables Arising from Sale of Assets Acquired in Liquidation of Portfolio Securities.
This account represents the unpaid balance of accounts receivable, notes receivable, sales contracts, purchase.
money mortgages, and similar evidences of indebtedness to the licensee arising from the sale of assets acquired in.
liquidation of portfolio securities.
(a) With amount of such receivables.
(a) With amount collected on principal of such receivables.
(b) With unpaid principal balance written off or disposed of otherwise.
203 -- Depreciation of Receivables Arising from Sale of Assets Acquired in Liquidation of Portfolio Securities.
This account represents the downward valuation by the licensee's Board of Directors/General Partner(s) of notes or.
other securities received on sale of assets acquired in liquidation of portfolio securities. This account will be maintained.
in an amount not less than a conservative estimate of probable losses and will be adjusted as occasion demands.
(a) With amount of decreases in depreciation of such receivables.
(b) With amount of depreciation established in this account on receivables that have been written off, sold, or disposed of.
(a) With amount of depreciation recognized.
204 -- Assets Acquired in Liquidation of Portfolio Securities.
This account represents the licensee's investment in assets acquired by foreclosure, or otherwise, in liquidation of.
portfolio securities. Judgments, sheriffs' certificates (including property acquired subject to redemption), etc., will be.
reflected in this account.
Property acquired in this manner will be recorded at an amount no higher than the outstanding principal balance of the.
related portfolio securities. If this amount exceeds the net realizable value of the property, then the property will be.
recorded at its net realizable value and a loss will be recognized on the liquidated portfolio securities. Mortgaged real.
property will be recorded in this account at gross value, with the amount of the existing mortgage or mortgages reflected.
in account no. 313. Judgments will be recorded at their face amount.
Effective Date: 8/3/99 Page 170.
(a) With amount of the licensee's investment in asset at time of acquisition.
(b) With amount of the licensee's investment in asset at date of judgment, sheriff's certificate, etc.
(c) With amount of licensee's participation in assets acquired by others in liquidation of portfolio securities.
(a) With proceeds of partial sale of assets.
(b) With amount of the licensee's investment at date of sale or other disposition of assets.
(c) With amount written off.
Note -- Collateral notes receivable acquired in the liquidation of portfolio securities will be reflected in this.
الحساب؛ but notes receivable that are subsequently accepted in connection with the disposition of assets acquired in the.
liquidation of portfolio securities will be included in account no. 200 -- Receivables from debtors on sale of assets.
acquired in liquidation of portfolio securities.
(See account nos. 170, 180, 184, and 200.)
205 -- Appreciation of Assets Acquired in Liquidation of Portfolio Securities.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued assets.
acquired above their cost basis as recorded in account no. 204.
(a) With amount of appreciation recognized.
(a) With decrease in amount of appreciation resulting from decline in fair value of such assets.
(b) With amount of appreciation established in this account on such assets that have been sold or otherwise disposed of.
(See Note to account no. 206.)
206 -- Depreciation of Assets Acquired in Liquidation of Portfolio Securities.
This account represents the downward valuation by the licensee's Board of Directors/General Partner(s) of assets.
acquired in liquidation of portfolio securities. This account will be maintained in an amount not less than a conservative.
estimate of probable losses and will be adjusted as occasion demands.
(a) With amount of decreases in depreciation of such assets.
(b) With amount of depreciation established in this account on such assets that have been written off, sold, or disposed of.
(a) With amount of depreciation recognized.
Note -- When assets acquired in liquidation of portfolio securities are sold or otherwise disposed of, cash or other.
appropriate asset account will be debited for the amount received, and account no. 204 will be credited for the related.
asset cost. Any gain will be credited to account no. 577 and any loss will be debited to account no. 707. The depreciation.
which was established in this account for the assets sold or disposed of otherwise will be reversed and offset against the.
appropriate unrealized depreciation account in the capital section (e. g., account no. 445 -- Stockholders' Unrealized.
Depreciation on Loans and Investments).
210 -- Operating Concerns Acquired.
A licensee may take action to protect its investment in a portfolio concern and as a result may acquire a controlling.
interest in an operating concern. In such cases, the licensee will reclassify the aggregate amount due from the portfolio.
Effective Date: 8/3/99 Page 171.
concern to this account. If the concern has ceased operations and is being liquidated, the aggregate amount due from the.
portfolio concern will be classified as assets acquired in liquidation of portfolio securities (account no. 204) rather than.
(a) With total amount of the licensee's investment in the operating concern at the time of the acquisition.
(b) With additional financing provided by the licensee.
(a) With amount collected from such operating concern.
(b) With proportionate cost of interest sold or disposed of otherwise.
(c) With amounts written off.
(See account nos. 211 and 212.)
211 -- Appreciation of Operating Concerns Acquired.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued.
securities of operating concerns acquired above their cost basis.
(a) With amount of appreciation recognized.
(a) With decrease in amount of appreciation resulting from decline in fair value of such securities.
(b) With amount of appreciation established in this account on such securities that have been sold or otherwise disposed.
(See Note to account no. 212.)
212 -- Depreciation of Operating Concerns Acquired.
his account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued.
securities of operating concerns acquired below cost of such securities.
(a) With decreases in amount of such depreciation resulting from increases in fair value of such securities.
(b) With amount of depreciation established in this account on such securities that have been sold, written off or.
otherwise disposed of.
(a) With amount of such depreciation recognized.
Note -- When operating concerns acquired are sold or otherwise disposed of, cash or other appropriate asset.
account will be debited for the amount received, and account no. 210 will be credited for the related asset cost. Any gain.
will be credited to account no. 578 and any loss will be debited to account no. 708. The depreciation which was.
established in this account for the assets sold or disposed of otherwise will be reversed and offset against the appropriate.
unrealized depreciation account in the capital section (e. g., account no. 445 -- Stockholders' Unrealized Depreciation on.
Loans and Investments).
220 -- Notes and Other Securities Received on Sale of Portfolio Securities.
This account represents the securities taken by the licensee as part of the net sales price of portfolio securities sold.
(a) With assigned cost of such securities when acquired.
Effective Date: 8/3/99 Page 172.
(a) With cost of such securities when sold.
(b) With cost of such securities when written off or disposed of otherwise.
(See accounts 221, 222, and 223.)
221 -- Other Securities Received.
This account represents securities received by the licensee for which no funds were provided and which would not.
otherwise be classified as loans and investments. An example of such securities would be a dividend in kind received by.
licensee from a portfolio concern.
(a) With fair value of such securities when received.
(b) With carrying value of such securities when sold, written off or disposed of otherwise.
(See accounts 220, 222, and 223.)
222 -- Appreciation of Other Securities.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued.
securities recorded in accounts no. 220 and 221 above licensee's cost basis.
(a) With amount of such appreciation recognized.
(a) With decrease in amount of such appreciation resulting from decline in fair value of securities.
(b) With amount of appreciation established in this account on other securities that have been sold or otherwise disposed.
(See Note to account no. 223.)
223 -- Depreciation of Other Securities.
This account represents the amount by which the licensee's Board of Directors/General Partner(s) has valued.
securities recorded in accounts no. 220 and 221 below licensee's cost basis.
(a) With decreases in amount of such depreciation resulting from increase in fair value of such securities.
(b) With amount of depreciation established in this account on other securities that have been sold, written off or.
otherwise disposed of.
(a) With amount of such depreciation recognized.
Note -- When "other securities" are sold or otherwise disposed of, cash or other appropriate asset account will be.
debited for the amount received, and account no. 220 or 221 will be credited for the related asset cost. Any gain will be.
credited to account no. 579 and any loss will be debited to account no. 709. The depreciation which was established in.
this account for the assets sold or disposed of otherwise will be reversed and offset against the appropriate unrealized.
depreciation account in the capital section (e. g., account no. 445 -- Stockholders' Unrealized Depreciation on Loans and.
230 -- Prepaid Expenses.
Effective Date: 8/3/99 Page 173.
This account represents the unexpired or unconsumed portion of expenses applicable to future periods for which.
no specific accounts have been provided. Such expenses should be amortized over the period during which benefits will.
(a) With amount of prepaid expenses.
(a) With amounts amortized to expense.
240 -- Furniture and Equipment.
This account represents the cost of furniture, fixtures, and equipment, including automobiles, owned by the.
(a) With cost of such assets purchased.
(a) With cost of such assets sold or otherwise disposed of.
241 -- Accumulated Depreciation on Furniture and Equipment.
This account represents the valuation reserve provided for depreciation of furniture, fixtures and equipment,
including automobiles, owned by the licensee. This account should be maintained in an amount not less than a.
conservative estimate of the expired service life of such assets while owned by the licensee.
(a) With amount of depreciation accumulated on assets sold or disposed of otherwise.
(a) With periodic depreciation.
250 -- Business Premises Owned.
This account represents the actual cost of acquisition of real property used as the licensee's place of business. ال.
account also will include the actual cost of any improvements applicable to the property.
(a) With acquisition cost of real property.
(b) With cost of any improvement to property.
(a) With the acquisition cost of real property, plus cost of improvements made thereto, when the property is sold or.
disposed of otherwise.
251 -- Accumulated Depreciation on Business Premises Owned.
This account represents the valuation reserve provided for depreciation of the premises (including depreciable.
improvements) owned and used as the licensee's place of business. This account should be maintained in an amount not.
less than a conservative estimate of the expired service life of such property and improvements while owned by the.
(a) With amount of depreciation accumulated on assets sold or disposed of otherwise.
(a) With periodic depreciation.
Effective Date: 8/3/99 Page 174.
252 -- Leasehold Improvements.
Effective Date: 8/3/99 Page 175.
This account represents the cost of improvements to leased premises used as the licensee's place of business. ال.
amount of this account will be amortized through account no. 656 over the life of the lease or the life of the.
improvements, whichever is shorter.
(a) With cost of leasehold improvements.
(a) With periodic amortization.
(b) With cost of leasehold improvements written off.
260 -- Deferred Tax Asset.
This account represents the deferred tax consequences attributable to deductible temporary differences and.
carryforwards in accordance with FASB Statement 109. Such deductible temporary differences are differences between.
the tax basis of an asset or liability and its reported amount in the financial statements that will result in future deductible.
amounts when the reported amount of the asset or liability is recovered or settled, respectively. A licensee must reduce a.
deferred tax asset by a valuation allowance if, based on available evidence, it is more likely than not that some or all of the.
deferred tax asset will not be realized (see account 261).
(a) With the amount of the deferred tax asset.
(a) With deductible amount realized which had previously been recorded as a deferred tax asset.
261 -- Valuation Allowance for Deferred Tax Asset.
This account represents a valuation allowance established in accordance with FASB Statement 109 as a reduction.
of a deferred tax asset if, based on available evidence, it is more likely than not that some or all of the deferred tax asset.
will not be realized.
(a) With amount of a decrease in valuation allowance for a deferred tax asset.
(b) With amount of valuation allowance when a deferred tax asset is realized or expires.
(a) With amount of valuation allowance established for a deferred tax asset.
(b) With amount of increase in valuation allowance for a deferred tax asset.
275 -- Amounts Due from Directors, Officers, Owners, Employees, etc.
This account represents the unpaid balance of amounts advanced to directors, officers, shareholders, general.
partners, limited partners and employees.
(a) With amount of such advances made.
(a) With amount collected on such advances.
(b) With amount transferred to appropriate expense classification upon proper authorization.
(c) With amount written off or disposed of otherwise.
277 -- Funds in Escrow.
This account represents the amount of funds placed in escrow (e. g., funds escrowed pending the closing of a.
(a) With amount of funds placed in escrow.
(a) With amount of funds withdrawn from escrow.
278 -- Deferred Financing Costs.
This account represents the unamortized balance of fees paid to SBA and other parties (such as underwriters) in.
connection with licensee's issuance of SBA-guaranteed debentures or participating securities. Leverage fees paid on.
debentures should be amortized over the life of the instruments (generally 10 years). Leverage fees paid on participating.
securities may be amortized over not less than 5 years.
(a) With amount of fees paid.
(a) With periodic amortization expense.
279 -- Other Assets.
This account represents miscellaneous assets of the licensee for which no specific account has been provided.
(a) With amount of the licensee's investment in such assets.
(a) With amount of such assets sold or disposed of otherwise.
300 -- Notes Payable to SBA.
This account represents the long-term principal balance of notes payable (1) for funds borrowed and received.
directly from the Small Business Administration, and (2) for funds borrowed from others through guaranteed loans.
which subsequently have been purchased by the Small Business Administration.
(a) With amount of principal payments made on such notes.
(b) With amount of principal transferred to current maturities.
(a) With amount of funds borrowed.
(b) With unpaid principal balance of guaranteed loans purchased by SBA (contra debit will be made to account no. 310).
(See account no. 330.)
301 -- Debentures Payable to SBA.
Effective Date: 8/3/99 Page 177.
This account represents the long-term outstanding principal balance of debentures issued to the Small Business.
(a) With amount of principal payments made to SBA on such debentures.
(b) With amount of principal transferred to current maturities.
(a) With face amount of such debentures issued.
(See account no. 330.)
310 -- Debentures Guaranteed by SBA.
This account represents the long-term outstanding principal balance of debentures guaranteed by the Small.
(a) With amount of principal payments made on such debentures.
(b) With unpaid principal balance of such debentures purchased by SBA (contra credit will be made to account no. 300).
(c) With amount of principal transferred to current maturities.
(a) With face amount of such debentures issued.
(See account no. 330.)
311 -- Long-Term Non-SBA Debt.
This account represents the long-term outstanding principal balance of notes neither payable to nor guaranteed by.
the Small Business Administration.
(a) With amount of principal payments made on such notes.
(b) With amount of principal transferred to current maturities.
(a) With amount of funds borrowed.
(See account no. 331.)
312 -- Mortgages Payable.
This account represents the long-term outstanding principal balance of mortgages payable on real estate owned by.
the licensee, other than real estate acquired in liquidation of portfolio securities (see account no. 313).
(a) With amount of principal payments made on such indebtedness.
(b) With amount of principal transferred to current maturities.
(a) With amount of funds borrowed.
(See account no. 331.)
313 -- Mortgages Payable on Assets Acquired in Liquidation of Portfolio Securities.
Effective Date: 8/3/99 Page 178.
This account represents the outstanding principal balance of existing mortgages payable on assets acquired by the.
licensee in liquidation of portfolio securities.
(a) With amount of principal payments made on such indebtedness.
(a) With amount of such indebtedness.
(See account no. 204.)
320 -- Notes Payable -- Other.
This account represents the outstanding principal balance of miscellaneous notes payable for which no specific.
account has been provided.
(a) With amount of principal payments made on such notes.
(a) With principal amount of such notes executed.
330 -- Current Maturities of Notes and Debentures Payable to or Guaranteed by SBA.
This account represents the principal amount due on a current basis (payable by the licensee in the next 12 months.
of operations) of long-term debt shown in accounts 300, 301 and 310.
(a) With amounts paid by the licensee or disposed of otherwise.
(a) With amounts that become due on a current basis.
(See account nos. 300, 301, and 310.)
331 -- Current Maturities of Non-SBA Debt.
This account represents the principal amount due on a current basis (payable by the licensee in the next 12 months.
of operations) of long-term debt shown in accounts 311 through 313.
(a) With amounts paid by the licensee or disposed of otherwise.
(a) With amounts that become due on a current basis.
(See account nos. 311 through 313.)
340 -- Accounts Payable.
This account represents amounts payable on open account. The account also may include miscellaneous current.
payables for which no specific account has been provided.
Effective Date: 8/3/99 Page 179.
(a) With amount of such indebtedness paid, or disposed of otherwise.
(a) With amount of such indebtedness incurred.
341 -- Accounts Payable Due Parent, Shareholders or Partners.
This account represents payables due to licensee's parent or other shareholders or partners. Payables to parent.
generally arise from one of two sources: (1) Reimbursement due to parent for expenses paid on licensee's behalf, and/or.
(2) filing of a consolidated tax return with parent when licensee has taxable income.
(a) With cash payments to parent.
(b) With licensee's share of any tax benefit resulting from the filing of a consolidated tax return with the parent when.
licensee has a taxable loss. (This debit can arise only as an offset to a previously recorded credit to this account; if there is.
no such credit balance, debit account no. 146.)
(a) With expenses paid by parent to be reimbursed by licensee.
(b) With licensee's share of any tax liability resulting from the filing of a consolidated tax return with the parent when.
licensee has taxable income.
(c) With payables due parent or other shareholders or partners arising from any other source.
350 -- Accrued Interest Payable.
This account represents the licensee's liability for interest accrued on its notes, mortgages, debentures and other.
(a) With amount of such interest paid.
(a) With amount of such interest accrued on all interest-bearing obligations covered by this account.
351 -- Accrued Taxes.
This account represents the balance of accrued payroll taxes, such as the licensee's share of social security taxes,
which have not been remitted to the appropriate collectors of such taxes.
(a) With amount of such taxes paid.
(a) With amount of such taxes accrued.
(See account no. 664.)
354 -- Estimated Income Taxes Accrued.
This account includes the balances in subaccount nos. 354.1, 354.2, 354.3, etc.
354.1 Estimated Federal Income Taxes Accrued -- This account represents the balance of estimated Federal income.
taxes accrued which have not been remitted to the Internal Revenue Service.
Effective Date: 8/3/99 Page 180.
(a) With amount of such taxes paid.
(a) With amount of such taxes accrued.
354.2 Estimated State Income Taxes Accrued -- This account represents the balance of estimated State income taxes.
accrued which have not been remitted to the appropriate collector of such taxes.
(a) With amount of such taxes paid.
(a) With amount of such taxes accrued.
358 -- Other Current Liabilities.
This account represents other current liabilities not provided for in other accounts.
(a) With amounts paid or disposed or otherwise.
(a) With amounts accrued.
360 - 364 -- Dividends Payable on Capital Stock (By Class)
These accounts represent a corporate licensee's liability for dividends declared by its Board of Directors on the.
respective types and classes of capital stock issued and outstanding. A separate account should be used to reflect the.
dividends payable for each type and class of capital stock outstanding.
(a) With amount of dividends paid.
(a) With amount of dividends declared.
365 - 369 -- Partnership Distributions Payable to General Partners/Limited Partners.
(a) With amount of distributions paid.
(a) With amount of distributions accrued.
370 -- Employee Taxes Withheld.
This account represents the amount of income and payroll taxes withheld from employees' salaries which have not.
been remitted to the appropriate collectors of such taxes.
(a) With amount of such taxes remitted.
(a) With amount of such taxes withheld.
Effective Date: 8/3/99 Page 181.
374 -- Unapplied Receipts.
This account represents funds received by the licensee which have not been applied to loans, debt securities, interest.
receivable, etc. This account will be used only in instances when the funds received cannot be applied promptly.
(a) With amount of such funds applied or disposed of otherwise.
(a) With amount of funds received which cannot be applied promptly.
378 -- Miscellaneous Trust Receipts.
This account represents the liability of the licensee for miscellaneous funds withheld or received in trust, including.
earnest money deposits, and funds withheld from employees' salaries for payment of group insurance premiums, pension.
fund contributions, etc. The account will also include amounts due other companies that are participants in financing.
where the licensee is the sponsor and is servicing the debt.
(a) With amount of such funds disbursed or disposed of otherwise.
(a) With amount of such funds withheld or received.
380 -- Deferred Tax Liability.
This account represents the deferred tax consequences attributable to taxable temporary differences in accordance.
with FASB Statement 109. Such taxable temporary differences are between the tax basis of an asset or liability and its.
reported amount in the financial statements that will result in future taxable amounts when the reported amount of the.
asset or liability is recovered or settled, respectively.
(a) With the amount of taxes paid which had previously been deferred.
(a) With the amount of deferred tax liability.
(See accounts 260, 261 and 448.)
383 -- Other Deferred Credits.
This account represents the amount of deferred credits of the licensee not specifically provided for in other.
The account will include any gain on sale of assets which does not qualify as realized gain.
(a) With amount of such deferred credits transferred to income or gain, or disposed of otherwise.
(a) With amount of such deferred credits established.
(See Note 2 to account no. 143.)
Note 1. -- Deferred gain in this account will be transferred to appropriate gain accounts as it is realized.
390 -- Other Liabilities.
Effective Date: 8/3/99 Page 182.
This account represents liabilities of the licensee not specifically provided for in other accounts.
(a) With amount of such liabilities paid or disposed of otherwise.
(a) With amount of such liabilities incurred.
400 - 404 Capital Stock.
These accounts represent the total par or stated value of the capital stock issued. A separate account should be.
provided for each type and class of capital stock.
(a) With par value of capital stock retired.
(a) With par value of capital stock issued.
406 - 407 Capital Stock Subscribed.
These accounts represent the total amount at the subscription price of the licensee's capital stock subscribed. ا.
separate account should be provided for each type and class of capital stock subscribed. These accounts reflect the.
licensee's responsibility to issue shares of its stock to subscribers who have made final payment of their capital stock.
(a) With amount at the subscription price of subscribed capital stock issued (credit will be made to accounts nos. 400 -
(b) With amount at the subscription price of subscribed capital stock canceled or disposed of otherwise.
(a) With amount at the subscription price of capital stock subscribed.
(See account nos. 409 - 410.)
409 - 410 -- Capital Stock Subscriptions Receivable.
These accounts represent the total unpaid balances of capital stock subscriptions receivable from subscribers of the.
licensee's capital stock. A separate subscriptions receivable account should be provided for each type and class of capital.
(a) With amount of capital stock subscribed.
(a) With amount collected on capital stock subscriptions.
(b) With amount of capital stock subscriptions canceled or disposed of otherwise.
(See account nos. 406 - 407.)
412 - 414 -- Treasury Stock.
Effective Date: 8/3/99 Page 183.
These accounts represent the total amount of the licensee's issued capital stock which has been reacquired through.
purchase or donation and has not been retired. A separate account should be provided for each type and class of such.
capital stock held by the licensee. The debits and credits listed below are based on the cost method of accounting for.
(a) With cost of treasury stock purchased.
(b) With fair market value of treasury stock acquired through donation (credit account no. 416, Paid-in Surplus).
(a) With cost of treasury stock reissued or retired.
416 -- Paid-in Surplus.
This account represents the amount of surplus arising from: (1) initial sale of the licensee's capital stock at a price in.
excess of par value; (2) donations to the licensee of its issued capital stock carried as treasury stock; (3) retirements of.
capital stock purchased at less than its par value; (4) sales of treasury stock in excess of its carrying value on the books of.
the licensee; (5) donations or gifts to the licensee of assets carried at not more than their fair market value; and (6) other.
equity transactions with stockholders.
(a) With amount of loss on treasury stock reissued, but not to exceed the paid-in surplus attributable to such stock or to.
treasury stock previously reissued or retired (any additional loss will be charged to account no. 451).
(b) With amount paid in excess of par value to acquire capital stock to be retired, but not to exceed the paid-in surplus.
attributable to such stock (any additional loss will be charged to account no. 451).
(a) With amount paid in representing the excess (after deduction of underwriters' fees, commissions and related.
expenses) over par value of the licensee's capital stock, when shares are issued.
(b) With amount received by licensee in excess of cost for treasury stock reissued.
(c) With par value of capital stock acquired through donation and retired by licensee.
(d) With amount of discount below original issue price of capital stock repurchased by licensee and retired.
(e) With amount not to exceed fair market value of donations or gifts of assets to the licensee.
418 -- Restricted Contributed Capital Surplus.
This account will be used by Section 301(d) Licensees which have repurchased their 3 percent preferred stock from.
SBA. The account represents the amount by which the par value of the stock exceeds the repurchase price. في الموعد.
of repurchase, SBA is granted a preferential liquidating interest in this equity account. The liquidating interest is.
reported in the form of a footnote and declines on a straight-line basis over time (see memorandum account PLI - 1).
Note: This account will NOT be debited under normal conditions. Specifically, there will be NO DEBIT to the.
account as SBA's liquidating interest in this account is amortized. The amount credited at the time of the repurchase of.
3 percent preferred stock will remain as a permanent balance in this account until the licensee is liquidated.
(a) With the amount by which the par value exceeds the repurchase price of 3 percent preferred stock repurchased from.
SBA by the Section 301(d) Licensee.
420 – 3 Percent Preferred Stock (Issued to SBA)
This account will be used by Section 301(d) licensees only. The account represents 3 percent preferred stock sold at.
par value to SBA. Such stock is not included in Regulatory or Leverageable Capital, as defined in 13 CFR 107.50.
(a) With the par value of 3 percent preferred stock redeemed or repurchased by the licensee.
Effective Date: 8/3/99 Page 184.
(a) With the par value of 3 percent preferred stock sold to SBA by the licensee.
430 -- 4 Percent Preferred Stock (Issued to SBA)
This account will be used by Section 301(d) Licensees only. The account represents preferred stock sold at par.
value to SBA on or after November 21, 1989. Such stock is not included in Regulatory or Leverageable Capital, as.
defined in 13 CFR 107.50. The stock must be redeemed by the Licensee no later than 15 years after the date of issuance.
at par value, plus any unpaid dividends accrued to the date of redemption. Dividends accrue at an annual rate of 4.
percent on this preferred stock. Dividends accrued for a given period but undeclared by the Licensee are accumulated in.
account 431 -- Cumulative undeclared 4 percent dividends. Such accumulated undeclared dividends are added to the.
carrying amount of 4 percent preferred stock until declared (see account no. 431).
(a) With the par value of 4 percent preferred stock redeemed by the Licensee.
(a) With the par value of 4 percent preferred stock sold to SBA.
431 -- Cumulative Undeclared 4 Percent Dividends.
This account will be used by Section 301(d) Licensees which have sold 4 percent preferred stock to SBA. ال.
account represents the cumulative amount of undeclared 4 percent dividends in arrears. This cumulative amount of.
undeclared dividends will be recorded as a charge against undistributed net realized earnings and is added to the carrying.
amount of the 4 percent preferred stock. These dividends in arrears must be paid no later than the date of redemption of.
the preferred stock. The 4 percent preferred stock has a mandatory redemption date of no later than 15 years after the.
date of issuance.
(a) With the amount of dividends currently declared which had previously been credited to this account as undeclared.
(a) With the amount of 4 percent preferred stock dividends accrued but undeclared for a given period. ال.
corresponding debit is to account 451 - Stockholders' undistributed net realized earnings.
432 -- 4 Percent Preferred Limited Partnership Interests.
This account will be used by partnership Section 301(d) Licensees. The account represents preferred limited.
partnership interests sold to SBA on or after November 21, 1989. These interests must be redeemed by the licensee no.
later than 15 years after the date of issuance at the original purchase price plus any accumulated returns due SBA. هذه.
returns accrue at an annual rate of 4 percent. Any 4 percent returns accrued but unpaid are accumulated in account 433 -
Cumulative 4 percent returns due on preferred limited partnership interests. These accumulated returns are added to the.
carrying amount of the 4 percent preferred limited partnership interests until the distributions are made (see account.
(a) With the issue price of 4 percent preferred limited partnership interests redeemed by Licensee.
(a) With the issue price of 4 percent preferred limited partnership interests sold to SBA.
433 -- Cumulative 4 Percent Returns Due on Preferred Limited Partnership Interests.
This account will be used by partnership Section 301(d) Licensees which have sold 4 percent preferred limited.
partnership interests to SBA. The account represents the cumulative amount of unpaid 4 percent returns in arrears.
This cumulative amount of returns will be recorded as a charge against undistributed net realized earnings and is added.
Effective Date: 8/3/99 Page 185.
to the carrying amount of 4 percent preferred limited partnership interests. The accumulated returns must be paid no.
later than the date of redemption of the securities. The 4 percent preferred limited partnership interests have a.
mandatory redemption date of no later than 15 years after the date of issuance.
(a) With the amount of 4 percent returns paid in the current period which had previously been credited to this account as.
unpaid accumulated 4 percent returns.
(a) With the amount of returns accrued at an annual rate of 4 percent on preferred limited partnership interests for a.
given period. The corresponding debits will be to account nos. 493, 494 and 496.
434 -- Participating Securities (Partnership)
This account will be used by partnership licensees which have issued Participating Securities and represents the.
carrying amount of the issued securities (original issue price less any amounts redeemed). These securities take the form.
of preferred limited partnership interests, with SBA as the preferred limited partner. The securities must be redeemed by.
the partnership no later than the redemption date (generally 10 years from the date of issue) at the Redemption Price plus.
any unpaid Earned Prioritized Payments and any additional earned amounts due pursuant to SBA regulations.
(a) With amount of Participating Securities redeemed.
(a) With original issue price of Participating Securities.
435 -- Prioritized Payments Distribution Account.
This account will be used by partnership licensees which have issued Participating Securities and represents the.
total amount of Earned Prioritized Payments, earned Adjustments and earned Charges allocated to SBA in accordance.
with 13 CFR 107.1520, but not yet paid. Licensees are required to pay the balance in this account before any.
distributions can be made to their private investors.
(a) With the amount of any payments made by the licensee representing Earned Prioritized Payments, Adjustments and.
(a) With the amount of any Prioritized Payments which have become Earned (see 13 CFR 107.1500 and 107.1520).
Effective Date: 8/3/99 Page 186.
(b) With the amount of any Adjustments or Charges which have become Earned(see 13 CFR 107.1500 and 107.1520).
436 -- Profit Participation Allocated to SBA.
This account will be used by partnership licensees which have issued Participating Securities and represents the.
amount of Profit Participation allocated to SBA under 13 CFR 107.1530, but not yet distributed. Distributions of.
allocated Profit Participation amounts to SBA are to coincide with distributions to private investors made in accordance.
with 13 CFR 107.1550, 107.1560 or 107.1570(a).
(a) With distributions of Profit Participation allocated to SBA.
(a) With Profit Participation allocated to SBA.
440 -- Unrealized Appreciation on Investments--Corporations.
This is a credit balance account and represents the aggregate amount by which a corporate licensee's Board of.
Directors/General Partner(s) has valued the licensee's investments above cost.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities held.
(b) With amount of appreciation attributable to securities sold or disposed of otherwise.
(a) With amount of appreciation recognized.
(See account nos. 186, 192, 195, 198, 205, 211 and 222.)
445 -- Unrealized Depreciation on Loans and Investments--Corporations.
This is a debit balance account and represents the aggregate amount by which a corporate licensee's Board of.
Directors/General Partner(s) has valued the licensee's loans and investments below cost.
(a) With amount of depreciation recognized.
(a) With decrease in the amount of depreciation resulting from increase in fair value of securities held.
(b) With amount of depreciation attributable to securities sold or disposed of otherwise.
(See account nos. 172, 187, 193, 196, 199, 203, 206, 212 and 223.)
448 -- Estimated Taxes on Net Unrealized Gain (Loss) on Securities Held.
This account represents an estimated income tax provision or benefit on net unrealized appreciation or.
depreciation recorded in account nos. 440 and/or 445. As the valuation of securities changes, the provisions for taxes will.
(a) With tax provisions attributable to net unrealized gain.
(b) With decreases in established tax benefits resulting from change in valuation of securities.
(c) With established tax benefits attributable to securities sold, written off or disposed of otherwise.
(a) With tax benefits attributable to net unrealized loss (subject to likelihood of realization--see account nos. 260 and.
(b) With decreases in established tax provisions resulting from change in valuation of securities.
Effective Date: 8/3/99 Page 187.
(c) With established tax provisions attributable to securities sold or disposed of otherwise.
(See account nos. 260 and 380.)
450 -- Noncash Gains/Income--Corporations.
This is a credit balance account and represents a corporate licensee's realized gains and income that have not been.
converted to cash (see "Accounting Standards and Financial Reporting Requirements for SBICs, section V, paragraph.
X). While considered to be undistributed earnings, amounts in this account will not be available for distributions or.
capitalization. Therefore, such amounts are considered restricted undistributed realized earnings.
(a) With amount of cash collected of noncash gains/income previously recognized.
(b) With amount of noncash gains/income written off or disposed of otherwise.
(a) With amounts of noncash gain/income recognized.
451 -- Undistributed Net Realized Earnings (Loss)--Corporations.
This account represents the cumulative balance of periodic net income (loss) for a corporate licensee, including.
realized gain (loss) on securities sold, less dividend distributions, and excluding non-cash gains/income which are.
included in account no. 450.
(a) At end of the fiscal year, with the debit balance of all income and expense accounts, and accounts representing gains.
and losses on portfolio securities.
(b) With amount of cash dividends (or fair value at declaration date of in-kind dividends) declared payable out of.
undistributed net realized earnings by the licensee's Board of Directors.
(c) With loss on reissuance of treasury stock which exceeds paid-in surplus attributable to such stock or to treasury stock.
previously reissued or retired (see account no. 416).
(d) With amount paid in excess of par plus paid-in surplus recorded at the time of issuance, to acquire capital stock to be.
(e) With amount of dividends accrued for a period, but not yet declared, on 4 percent preferred stock sold to SBA by a.
Section 301(d) Licensee.
(a) At end of the fiscal year, with the credit balances of all income and expense accounts, and accounts representing gains.
and losses on portfolio securities, except for credit balances representing non-cash gains/income (see account no. 450).
452 -- Year-to-date Net Income (Loss)--Corporations.
This account may be used to accumulate a corporate licensee’s year-to-date balance of net income (loss). أي.
balance in this account should be closed at the end of the fiscal year to the appropriate Undistributed Net Realized.
Earnings (Loss) or Noncash Gains/Income account.
(a) For any given closing date within a fiscal year, with the year-to-date debit balances of all income and expense.
accounts, and accounts representing gains and losses on portfolio securities.
(a) For any given closing date within a fiscal year, with the year-to-date credit balances of all income and expense.
accounts, and accounts representing gains and losses on portfolio securities.
471 -- Entity General Partners' Permanent Capital Contribution.
Effective Date: 8/3/99 Page 188.
This account represents the capital actually contributed to a partnership licensee by an "entity" general partner,
which may be a corporation, limited partnership or limited liability company. The account does not include unfunded.
commitments of the entity general partner.
(a) With amount of any withdrawal during the fiscal period of capital contributions.
(a) With amount of additional capital contributed by the entity general partner.
472 -- Individual general Partners' Permanent Capital Contribution.
This account represents the capital actually contributed to a partnership licensee by one or more individual general.
الشركاء. The account does not include unfunded commitments of the individual general partner.
(a) With amount of any withdrawals during the fiscal period of capital contributions.
(a) With amount of additional capital contributed by an individual general partner.
476 -- Limited Partners' Permanent Capital Contribution.
This account represents the capital actually contributed to a partnership licensee by limited partners. الحساب.
does not include unfunded commitments of the limited partners.
(a) With the amount of any withdrawals during the fiscal period of capital contributions.
(a) With the amount of additional capital contributed by limited partners.
481 -- Entity General Partners' Unrealized Appreciation on Investments.
This is a credit balance account representing the entity general partner's share of the aggregate amount by which.
the general partner(s) has valued the licensee's investments above cost.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities held.
(b) With amount of appreciation attributable to securities sold or disposed of otherwise.
(a) With amount of appreciation recognized.
(See account nos. 186, 192, 195, 198, 205, 211 and 222.)
482 -- Individual General Partners' Unrealized Appreciation on Investments.
This is a credit balance account representing the individual general partners' share of the aggregate amount by.
which the general partner(s) has valued the licensee's investments above cost.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities held.
(b) With amount of appreciation attributable to securities sold or disposed of otherwise.
(a) With amount of appreciation recognized.
Effective Date: 8/3/99 Page 189.
(See account nos. 186, 192, 195, 198, 205, 211 and 222.)
483 -- Entity General Partners' Unrealized Depreciation on Loans and Investments.
This is a debit balance account and represents the entity general partners share of the amount by which the general.
partner(s) has valued the licensee's loans and investments below cost.
(a) With amount of depreciation recognized.
(a) With decrease in the amount of depreciation resulting from increase in fair value of securities held.
(b) With amount of depreciation attributable to securities sold or disposed of otherwise.
(See account nos. 172, 187, 193, 196, 199, 203, 206, 212 and 223.)
484 -- Individual General Partners' Unrealized Depreciation on Loans and Investments.
This is a debit balance account and represents the individual general partners' share of the aggregate amount by.
which the general partner(s) has valued the licensee's loans and investments below cost.
(a) With amount of depreciation recognized.
(a) With decrease in the amount of depreciation resulting from increase in fair value of securities held.
(b) With amount of depreciation attributable to securities sold or disposed of otherwise.
(See account nos. 172, 187, 193, 196, 199, 203, 206, 212 and 223.)
485 -- Limited Partners' Unrealized Appreciation on Investments.
This is a credit balance account and represents the limited partners share of the aggregate amount by which the.
general partner(s) has valued the licensee's investments above cost.
(a) With decrease in amount of appreciation resulting from decline in fair value of securities held.
(b) With amount of appreciation attributable to securities sold or disposed of otherwise.
(a) With amount of appreciation recognized.
(See account nos. 186, 192, 195, 198, 205, 211 and 222.)
486 -- Limited Partners' Unrealized Depreciation on Loans and Investments.
This is a debit balance account and represents the limited partners' share of the aggregate amount by which the.
general partner(s) has valued the licensee's loans and investments below cost.
(a) With amount of depreciation recognized.
(a) With decrease in the amount of depreciation resulting from increase in fair value of securities held.
(b) With amount of depreciation attributable to securities sold or disposed of otherwise.
Effective Date: 8/3/99 Page 190.
(See account nos. 172, 187, 193, 196, 199, 203, 206, 212 and 223.)
491 -- Entity General Partners' Noncash Gains/Income.
This is a credit balance account and represents the entity general partner's share of realized gains and income that.
have not been converted to cash (see "Accounting Standards and Financial Reporting Requirements for SBICs, section V,
paragraph X). While considered to be undistributed earnings, amounts in this account will not be available for.
distribution or capitalization unless specifically permitted by SBA regulations (see 13 CFR 107.1580). Therefore, such.
amounts are considered restricted undistributed earnings realized.
(a) With cash collections of noncash gains/income previously recognized.
(b) With noncash gains/income written off, distributed in kind to partners, or disposed of otherwise.
(a) With amounts of noncash gains/income recognized.
492 -- Individual General Partners' Noncash Gains/Income.
This is a credit balance account and represents the individual general partners' share of realized gains and income.
that have not been converted to cash (see "Accounting Standards and Financial Reporting Requirements for SBICs,
section V, paragraph X). While considered to be undistributed earnings, amounts in this account will not be available for.
distribution or capitalization unless specifically permitted by SBA regulations (see 13 CFR 107.1580). Therefore, such.
amounts are considered restricted undistributed earnings realized.
(a) With cash collections of noncash gains/income previously recognized.
(b) With noncash gains/income written off, distributed in kind to partners, or disposed of otherwise.
(a) With amounts of noncash gains/income recognized.
493 -- Entity General Partners' Undistributed Net Realized Earnings (Loss)
This account represents the entity general partner's share of the partnership's cumulative balance of periodic net.
income (loss), including realized gain (loss) on securities sold, less distributions, and excluding non-cash gains/income.
which are included in account no. 491.
(a) At end of the fiscal year, with entity general partner's share of the debit balances of all income and expense accounts,
and accounts representing gains and losses on portfolio securities.
(b) With entity general partner's share of cash distributions (or fair value of in-kind distributions) paid or allocated from.
undistributed net realized earnings.
Effective Date: 8/3/99 Page 191.
(a) At end of the fiscal year, with entity general partner's share of the credit balances of all income and expense accounts,
and accounts representing gains and losses on portfolio securities, except for credit balances representing non-cash.
gains/income (see account no. 491).
494 -- Individual General Partners' Undistributed Net Realized Earnings (Loss)
This account represents the individual general partners' share of the partnership's cumulative balance of periodic.
net income (loss), including realized gain (loss) on securities sold, less distributions, and excluding non-cash.
gains/income which are included in account no. 492.
(a) At end of the fiscal year, with individual general partners' share of the debit balances of all income and expense.
accounts, and accounts representing gains and losses on portfolio securities.
(b) With individual general partners' share of cash distributions (or fair value of in-kind distributions) paid or allocated.
from undistributed net realized earnings.
(a) At end of the fiscal year, with individual general partners' share of the credit balances of all income and expense.
accounts, and accounts representing gains and losses on portfolio securities, except for credit balances representing noncash.
gains/income (see account no. 492).
495 -- Limited Partners' Noncash Gains/Income.
This is a credit balance account and represents the limited partners' share of realized gains and income that have.
not been converted to cash (see "Accounting Standards and Financial Reporting Requirements for SBICs, section V,
paragraph X). While considered to be undistributed earnings, amounts in this account will not be available for.
distribution or capitalization unless specifically permitted by SBA regulations (see 13 CFR 107.1580). Therefore, such.
amounts are considered restricted undistributed earnings realized.
(a) With amount of cash collected of noncash gains/income previously recognized.
(b) With amount of noncash gains/income written off, distributed to partners, or disposed of otherwise.
(a) With amounts of noncash gains/income recognized.
496 -- Limited Partners' Undistributed Net Realized Earnings (Loss)
This account represents the limited partners' share of the partnership's cumulative balance of periodic net income.
(loss), including realized gain (loss) on securities sold, less distributions, and excluding non-cash gains/income which are.
included in account no. 495.
(a) At end of the fiscal year, with limited partners' share of the debit balances of all income and expense accounts, and.
accounts representing gains and losses on portfolio securities.
(b) With limited partners' share of cash distributions (or fair value of in-kind distributions) paid or allocated from.
undistributed net realized earnings.
(a) At end of the fiscal year, with limited partners' share of the credit balances of all income and expense accounts, and.
accounts representing gains and losses on portfolio securities, except for credit balances representing non-cash.
gains/income (see account no. 495).
497 -- Partnership Year-to-date Net Income.
This account may be used to accumulate a partnership licensee’s year-to-date balance of net income (loss). أي.
balance in this account should be closed at the end of the fiscal year to the appropriate Undistributed Net Realized.
Earnings (Loss) or Noncash Gains/Income account.
(a) For any given closing date within a fiscal year, with the year-to-date debit balances of all income and expense.
accounts, and accounts representing gains and losses on portfolio securities.
(a) For any given closing date within a fiscal year, with the year-to-date credit balances of all income and expense.
accounts, and accounts representing gains and losses on portfolio securities.
GENERAL NOTE: Income and gain accounts (account nos. 500 through 599) normally have credit balances. في.
year end, all such accounts must be closed to the appropriate Undistributed Realized Earnings account, either directly.
or through the use of one or more clearing accounts created by the licensee.
500 -- Commitment Fee Income.
This account represents the amount of fee income earned on commitments to small businesses for loans and equity.
securities. Nonrefundable fees charged in connection with the origination of a financing may be recognized as income in.
the period in which the loan is originated. Alternatively, licensees may defer and amortize such fees (net of related costs)
over the term of the financing. If a licensee has made a commitment for a financing which does not take place, any.
nonrefundable commitment fee or "break-up fee" (see 13 CFR 107.860(g)) to which the Licensee is contractually entitled.
is recognized as income when due.
510 -- Interest on Invested Idle Funds.
This account represents the amount of interest earned on permitted investments of idle funds. For licensees with.
outstanding leverage or applying for leverage, such investments are limited to those listed in 13 CFR 107.530(b).
512 -- Interest on Loans.
This account represents the amount of interest earned on loans to small businesses. See Note 2 to account no. 143.
regarding accrual of interest under circumstances in which collection is doubtful.
516 -- Interest on Debt Securities.
This account represents the amount of interest earned on debt securities of small businesses held by the licensee.
See Note 2 to account no. 143 regarding accrual of interest under circumstances in which collection is doubtful.
520 -- Interest Income -- Other.
This account represents the amount of interest earned on miscellaneous notes receivable, funds in escrow, and.
interest-bearing receivables not otherwise classified. See Note 2 to account no. 143 regarding accrual of interest under.
circumstances in which collection is doubtful.
532 -- Management Service Fees.
This account represents the amount of fees charged for management services rendered to small businesses and.
other small business investment companies pursuant to section 13 CFR 107.900.
534 -- Investigation and Service Fees Charged Other Lenders.
This account represents the amount of fees charged for investigation and services rendered to banks or other lenders.
536 -- Application, Closing and Other Fees.
This account represents the amount of "application" and "closing" fees earned in accordance with 13 CFR 107.860.
The account may also include income earned on other appraisal, investigation, and related services rendered to small.
Effective Date: 8/3/99 Page 193.
الأعمال. Nonrefundable fees charged in connection with the origination of a financing may be recognized as income.
in the period in which the loan is originated. Alternatively, licensees may defer and amortize such fees (net of related.
costs) over the term of the financing.
540 -- Dividends on Capital Stock of Small Businesses.
This account represents the amount of income from dividends on common or preferred stock of small businesses.
held by the licensee. The account includes income from both cash and in-kind ("PIK") dividends.
541 -- Sharing in Income or Revenue of Small Businesses.
This account represents the amount of sharing or participations in the income or revenue of small businesses which.
the licensee has financed by means of loans or debt securities.
570 -- Gain on U. S. Government Securities.
This account represents the amount of gain on the sale or other disposition of U. S. Government obligations, direct.
or fully guaranteed, recorded in account no. 130. Amortization of original issue discount on United States Treasury.
securities will not be reflected in this account but will be credited to account no. 510 -- Interest on invested idle funds.
571 -- Gain on Loans.
This account represents the amount of gain on the sale or other disposition of loans of small businesses recorded in.
account no. 170, and will include recoveries on loans previously written off.
572 -- Gain on Debt Securities.
This account represents the amount of gain on the sale or other disposition of debt securities of small businesses.
recorded in account nos. 180 and 184, and will include recoveries on debt securities previously written off.
574 -- Gain on Capital Stock of Small Businesses.
This account represents the amount of gain on the sale or other disposition of capital stock of small businesses.
recorded in account nos. 190 and 191, and will include recoveries on capital stock investments previously written off.
575 -- Gain on Equity Interests in Unincorporated Concerns.
This account represents the amount of gain on the sale or other disposition of equity interests in unincorporated.
small businesses recorded in account 194, and will include recoveries on such equity interests previously written off.
Under SBIC accounting guidelines, licensees account for their portfolio investments at fair value and do not use the.
equity method. Therefore, a licensee should not record as income or gain any undistributed income allocated to it by an.
unincorporated portfolio concern. However, actual distributions which represent income to the licensee (rather than.
returns of capital) may be recorded in this account.
576 -- Gain on Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
This account represents the amount of gain on the sale or other disposition of warrants, options, and other stock.
rights recorded in account no. 197 or memorandum account NA-10, and will include recoveries on such stock rights.
previously written off.
577 -- Gain on Assets Acquired in Liquidation of Portfolio Securities.
This account represents the amount of gain on the sale or other disposition of assets acquired in liquidation of.
portfolio securities of small businesses recorded in accounts nos. 200 and 204, and will include recoveries on such assets.
previously written off.
578 -- Gain on Operating Concerns Acquired.
This account represents the amount of gain on the sale or other disposition of investments in operating concerns.
acquired and will include recoveries on such investments previously written off.
579 -- Gain on Other Assets.
Effective Date: 8/3/99 Page 194.
This account represents the amount of gain on the sale or other disposition of assets not specifically provided for in.
other accounts, and will include recoveries on such assets previously written off.
582 -- Income from Assets Acquired in Liquidation of Portfolio Securities.
This account represents the amount of income earned on assets acquired in liquidation of portfolio securities.
(account nos. 200 and 204), including the operation of properties. Any expenses incurred in connection with the.
operation or disposition of such assets should be charged to account no. 710.
584 -- Other Income.
This account represents miscellaneous income which is not specifically provided for in other accounts.
GENERAL NOTE: Expense and loss accounts (account nos. 600 through 799) normally have debit balances. At year.
end, all such accounts must be closed to Undistributed Net Realized Earnings, either directly or through the use of.
one or more clearing accounts created by the licensee.
600 -- Commitment Expense.
This account represents the amount of commitment expense associated with funding commitments obtained from.
non-SBA lenders. SBA leverage fees, whether paid pursuant to a commitment or at the time leverage is drawn, should be.
recorded initially in account no. 278 and amortized to expense over the appropriate period (see account no. 278).
610 -- Interest on Obligations Payable to or Guaranteed by SBA.
This account represents the amount of interest expense accrued on debenture or other obligations payable to or.
guaranteed by the Small Business Administration.
622 -- Interest on Non-SBA Obligations.
This account represents the amount of interest expense accrued on obligations neither payable to nor guaranteed by.
the Small Business Administration.
641 -- Annual Fee on Obligations Guaranteed by SBA.
This account represents the amount of the additional fee (currently 1 percent per annum) payable to SBA on.
debenture leverage issued on or after October 1, 1996 (except for debentures issued pursuant to a commitment obtained.
from SBA before October 1, 1996). The annual fee is payable under the same terms and conditions as interest on the.
642 -- Stock Record and Other Financial Expenses.
Effective Date: 8/3/99 Page 195.
This account represents the amount of charges to the licensee by its transfer agent and the registrar for services.
rendered in connection with the issuance and transfer of licensee's capital stock, and will include other financial expenses.
not provided for elsewhere.
650 - 679 -- Operating Expenses.
650 -- Advertising and Promotional Costs.
This account represents the cost of advertising and promoting the licensee's services, including the cost of.
entertaining prospective borrowers and clients.
651 -- Appraisal and Investigation Costs.
This account represents charges made by outside firms and individuals for appraisal, investigation, and related.
services rendered to the licensee.
652 -- Auditing and Examination Costs.
This account represents charges for auditing, examination, and bookkeeping services rendered by accountants not.
on the licensee's payroll, and examination fees charged by SBA.
This account represents telephone, postage, express delivery and related expenses.
654 -- Cost of Space Occupied.
This account represents the cost of space occupied such as rent, alterations, light, heat, power, janitor service,
maintenance and repair expense on buildings, furniture, and equipment (other than automobiles), etc.
655 -- Depreciation of Business Premises Owned, Furniture, Equipment and Automobiles.
This account represents the provision applicable to the fiscal period for depreciation of real and personal property.
owned by the licensee and recorded in account nos. 240 and 250.
Licensee may depreciate such assets using any generally accepted method. Amortization of leasehold improvements will.
be recorded in account no. 656.
656 -- Amortization of Leasehold Improvements.
This account represents the periodic amortization of leasehold improvements recorded in account no. 252.
657 -- Directors, Stockholders' or Partners' Meetings Costs.
This account represents directors' fees and travel expense for attendance at directors' and stockholders' or partners'
meetings. The account also will include the cost of holding stockholders' or partners' meetings, such as rental of the.
meeting hall and related expenses.
This account represents fire, theft, employee group life insurance, and other insurance expense, including fidelity.
bond, premiums and insurance on automobiles. The portion, if any, of employee group life insurance premiums.
withheld from salaries or received from employees will be reflected in account no. 378. Prepaid insurance premiums will.
be recorded initially in account no. 230.
659 -- Management Services Fees.
This account represents expense incurred for management services provided to licensee by outside firms or.
individuals, pursuant to a management agreement approved by SBA. A licensee which pays a management fee that.
covers its normal operating expenses may record the entire fee in this account; it is not necessary to allocate the fee to the.
various operating expense accounts.
660 -- Investment Advisor Costs.
Effective Date: 8/3/99 Page 196.
This account represents expense incurred for investment management and advice provided to licensee by outside.
firms or individuals, pursuant to an agreement approved by SBA.
661 -- Legal Services.
This account represents the cost of outside legal services rendered to the licensee.
This account will include the balance in subaccount nos. 663.1 and 663.2.
663.1 -- Salaries of Officers or Partners.
This account represents the salary expense for all officers/partners of the licensee, including directors' salaries, if.
any, but not directors' fees for attendance at meetings.
663.2 -- Salaries of Employees.
This account represents the salary expense for all employees other than officers/partners, including salaries of any.
temporary or part-time employees engaged for specific assignments.
664 -- Taxes, Excluding Income Taxes.
This account represents the cost of all taxes, including those on real property, motor vehicles and other personal.
property, licensee's portion of social security taxes, and other tax expense, exclusive of income taxes.
This account represents all travel expense, including transportation charges, automobile maintenance, operating.
expense, meals, lodging, telephone, and other costs incurred by partners, officers, employees, etc. while traveling on.
behalf of the licensee.
670 -- Employee Benefits Expense.
This account represents expense incurred for employee retirement benefits and other types of employee benefits,
except group life insurance. The portion, if any, of the cost of employee benefits withheld from salaries or received from.
employees will be reflected in account no. 378.
672 -- Organization Costs.
This account represents the amount of legal fees, promotional expense, stock certificate costs, incorporation fees, taxes,
and other related costs incurred in organizing the licensee. Previously, generally accepted accounting principles required.
organization costs to be capitalized and amortized over a 5-year period. However, in accordance with AICPA Statement.
of Position 98-5 (April 3, 1998), organization costs should now be expensed as they are incurred. The Statement is.
effective for fiscal years beginning after December 15, 1998, but earlier application is encouraged in fiscal years for which.
financial statements have not been issued.
673 -- Amortization of Deferred Financing Costs.
This account represents the portion of deferred financing costs from account no. 278 recognized as a period.
679 -- Miscellaneous Operating Expenses.
This account represents the amount of operating expenses not specifically provided for in other accounts.
Examples include dues, subscriptions, bank service charges, office supplies, etc.
680 -- Estimated Losses on Receivables.
This account represents the amount of estimated losses applicable to the fiscal period on notes and accounts.
receivable, and interest receivable.
700 -- Loss on U. S. Government Securities.
Effective Date: 8/3/99 Page 197.
This account represents realized loss on the sale or other disposition of United States Government obligations,
direct or fully guaranteed, recorded in account nos. 130 - 135.
701 -- Loss on Loans.
This account represents realized loss on the sale, writeoff or other disposition of loans recorded in account no. 170.
702 -- Loss on Debt Securities.
This account represents realized loss on the sale, writeoff or other disposition of debt securities recorded in account.
nos. 180 and 184.
704 -- Loss on Capital Stock of Small Businesses.
This account represents realized loss on the sale, writeoff or other disposition of capital stock of small businesses.
recorded in account nos. 190 and 191.
705 -- Loss on Equity Interests in Unincorporated Concern.
This account represents realized loss on the sale, writeoff or other disposition of equity interests in unincorporated.
concerns recorded in account no. 194. Under SBIC accounting guidelines, licensees account for their portfolio.
investments at fair value and do not use the equity method. Therefore, a licensee should not reduce its cost basis (in.
account no. 194) or reflect a loss in this account based on losses allocated to it by an unincorporated portfolio concern.
706 -- Loss on Warrants, Options, and Other Stock Rights Acquired from Small Businesses.
This account represents realized loss on the sale, writeoff or other disposition of warrants, options, and other stock.
rights recorded in account no. 197 or memorandum account NA-10.
707 -- Loss on Assets Acquired in Liquidation of Portfolio Securities.
This account represents realized loss on the sale, writeoff or other disposition of assets acquired in liquidation of.
portfolio securities, recorded in account nos. 200 and 204.
708 -- Loss on Operating Concerns Acquired.
This account represents realized loss on the sale, writeoff or other disposition of investments in operating concerns.
acquired, recorded in account no. 210.
709 -- Loss on Other Assets.
This account represents realized loss on the sale, writeoff or other disposition of miscellaneous assets not.
specifically provided for in other accounts.
710 -- Expense on Assets Acquired in Liquidation of Portfolio Securities.
This account represents expense incurred on assets acquired in liquidation of portfolio securities (account no. 204),
including the operation and depreciation of properties. The account also will include interest expense arising from.
mortgages on such assets assumed by the licensee.
715 -- Other Expenses.
This account represents miscellaneous nonoperating expenses not specifically provided for in other accounts.
720 -- Income taxes -- Net Investment Income.
This account will include the balances in subaccount nos. 720.1, 720.2, 720.3, etc.
720.1 -- Federal Income Taxes -- Net Investment Income.
This account represents licensee's Federal income tax provision applicable to its net investment income for the.
current fiscal year. If licensee has a Federal income tax benefit, it may be credited to this account.
720.2 -- State Income Taxes -- Net Investment Income.
Effective Date: 8/3/99 Page 198.
This account represents licensee's State income tax provision applicable to its net investment income for the current.
fiscal year. If licensee has a State income tax benefit, it may be credited to this account.
722 -- Income Taxes -- Net Realized Gain on Investments.
This account will include the balance in subaccount nos. 722.1, 722.2, 722.3, etc.
722.1 -- Federal Income Taxes -- Net Realized Gain on Investments.
This account represents licensee's Federal income tax provision applicable to its net realized gain on investments.
for the current fiscal year. If licensee has a Federal income tax benefit, it may be credited to this account.
722.2 -- State Income Taxes -- Net Realized Gain on Investments.
This account represents licensee's State income tax provision applicable to its net realized gain on investments for.
the current fiscal year. If licensee has a State income tax benefit, it may be credited to this account.
NA - 10 -- Stock Purchase Warrants or Options on Stock of Small Businesses. This record will show the licensee's.
ownership of detachable stock purchase warrants or options on stock of small businesses, retained after the accompanying.
financing instruments have been disposed of, for which no consideration was given distinct from that surrendered for.
such financing instruments and for which no separate cost has otherwise been determined. Each such detachable stock.
purchase warrant or option certificate should be entered in this record, upon detachment, at a nominal value of one.
dollar. Upon sale, upon exercise or expiration of rights, or upon the determination of a cost to be recorded for such a.
detached stock purchase warrant or option, the entry established in this memorandum account will be discharged.
through an equivalent reduction.
(See accounts nos. 180, 190, and 197.)
CL - 15 -- Commitments Outstanding. This record will show the amount of financing commitments made and.
outstanding to small businesses. This record also will show the amount of deferred participations. A deferred.
participation is defined as a commitment under a participation agreement whereby the "participating" company will.
make funds available on a deferred basis to the "initiating" company in connection with the latter's financing of, or.
commitment to finance, a small business, or in connection with an "initiating" small business investment company's.
acquisition of loans or equity securities from other such companies. When funds are advanced against commitments,
appropriate entry will be made in this record.
CL - 16 -- Guarantees Outstanding. This record will show the amount for which the licensee is contingently liable.
under guarantees issued to lending institutions or other non-Associate creditors in connection with the debt obligations.
of portfolio concerns.
CL - 17 -- Other Contingent Liabilities. This record will show the amount of miscellaneous contingent obligations not.
Options on Licensee's Stock.
Effective Date: 8/3/99 Page 199.
OCS - 1 -- Options on Licensee's Stock. This record will show details of outstanding options on the licensee's capital.
stock granted in lieu of salary or in payment for services actually rendered to the licensee. The following data will be.
1. Identification of person or entity holding options.
2. Number of shares optioned.
3. Type and class of stock called for by options.
4. Dates of grant and of expiration of options.
5. Price or prices at which options exercisable, with dates they apply.
6. Fair market value, per share, of stock called for at date each option was granted.
7. Price of each option as percent of fair market value of optioned stock at date option was granted.
8. Provisions for termination in case of death or retirement of option holders, or other circumstances.
9. Details of authorization, shares reserved for, issuance, exercise, lapse, and forfeiture of options provided for under the.
licensee's stock option plan.
Actual Loss Experience.
AL - 1 -- Actual (Realized) Losses. This record will show for each fiscal year, and also cumulatively, the amount of.
actual (realized) losses incurred through disposition, writedown, or write-off of loans and investments. Losses shall be.
stated in total for all loans and investments and also separately for loans; debt securities; capital stock of small.
الأعمال؛ warrants; options, and other stock rights of small Businesses; assets acquired in liquidation of loans and debt.
securities; and amounts due from debtors on sale of assets acquired in liquidation of loans and debt securities. خسائر.
realized shall be determined in relation to cost of the assets involved without regard to the existence or nonexistence of.
related allowances for losses.
WI -1 -- Worthless Investments Written Off.
SBA Preferred Stock Dividends.
PDA -1 -- Preferred Dividend Arrearages on 3 Percent Preferred Stock Sold to SBA.
A memorandum account will be established showing:
(a) The amount of each arrearage.
(b) The total amount of arrearage.
The licensee will disclose the above information by an appropriate footnote.
Prioritized Payments Accumulated.
PPA - 1 -- Prioritized Payments Accumulation Account. This record will be used by licensees which have issued.
Participating Securities and will show the total amount of Prioritized Payments, Adjustments and Charges (all as defined.
in 13 CFR 107.50) which are accumulated but not yet "earned." This record will be increased as Prioritized Payments,
Adjustments and Charges are accumulated for a given period, and decreased as such accumulations become "earned" and.
transferred to account 435 - Prioritized Payment Distribution Account.
Prioritized Payments Earned.
PPE - 1 -- Prioritized Payments Earned Account. This record will be used by licensees which have issued Participating.
Securities and will show the cumulative amount of Prioritized Payments, Adjustments and Charges which have become.
"earned", including those amounts already distributed. Each time that an amount is credited to the Prioritized Payment.
Distribution Account (account no.435), the Earned Payments Account must be increased by an equal amount. ال.
Earned Payments Account balance is never decreased.
Binding Commitments from Institutional Investors.
BCI - 1 -- Binding Commitments from Institutional Investors. This record will show the total amount of binding.
commitments from Institutional Investors to make future investments in the licensee. Such binding.
commitments are included in the licensee's Private Capital and, to the extent that collectibility is not considered to be.
questionable by SBA, the licensee's Regulatory Capital. This record will be increased/decreased to reflect any.
additions/reductions in the total amount of the Licensee's binding commitments from Institutional Investors.
Effective Date: 8/3/99 Page 200.
Other Commitments from investors.
OCI 1 -- Other Commitments from Investors. This record will show the total amount of financing commitments made.
to licensee not qualifying as binding commitments from Institutional Investors. Such commitments are not included in.
the licensee's Private or Regulatory Capital. This record will be increased/decreased to reflect any additions/reductions in.
the total amount of such commitments to invest in Licensee.
Conditional Leverage Commitments by SBA.
CLC - 1 -- Conditional Leverage Commitments by SBA. This record will show the total amount of SBA conditional.
commitments made to reserve leverage funds for future draws by the licensee. Such commitments expire on the 60th.
calendar day preceding the close of the next full fiscal year following the issuance of such commitment by SBA. هذه.
record will be increased/decreased to reflect any additions/reductions in the total amount of such leverage commitments.
Preferential Liquidating Interest of SBA.
PLI - 1 -- Preferential Liquidating Interest of SBA. This record will be used by Section 301(d) Licensees which have.
repurchased their 3 percent preferred stock from SBA and will show SBA's preferential liquidating interest in the.
Licensee's equity account no. 418 - Restricted Contributed Capital Surplus. This liquidating interest will initially be.
equal to the amount credited to account 418 as discount from the repurchase of the 3 percent preferred stock. هذه.
interest will be amortized over a 5-year period or, if applicable, the term of any borrowing used to finance the repurchase.

الصفحة غير موجودة.
الرجاء محاولة ما يلي:
تأكد من أن عنوان موقع ويب المعروض في شريط العناوين في المتصفح الخاص بك مكتوب ومنسق بشكل صحيح. إذا وصلت إلى هذه الصفحة بالنقر فوق ارتباط، فاتصل بمسؤول موقع ويب لتنبيههم بأن الرابط تم تنسيقه بشكل غير صحيح. انقر فوق الخلف زر لمحاولة ارتباط آخر.
خطأ هتب 404 - لم يتم العثور على الملف أو الدليل.
خدمات معلومات إنترنت (إيس)
المعلومات الفنية (لموظفي الدعم)
انتقل إلى خدمات دعم منتجات ميكروسوفت وأجرى بحثا عن عنوان لكلمتين هتب و 404. افتح إيس التعليمات التي يمكن الوصول إليها في إيس ماناجر (إينتمغر)، والبحث عن موضوعات بعنوان إعداد موقع ويب والمهام الإدارية المشتركة وحوالي رسائل الخطأ المخصصة.
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