| Henry Carter Adams - 1918 - 484 halaman
...balances in account No. 753, "Premium on capital stock." For explanation of subclass see account No. 751, "Capital stock." By the term discount is meant the...the sale of capital stock shall not be considered a profit and loss item, except upon the reacquirement of the stock sold. In no case shall discount on... | |
| Earl Adolphus Saliers - 1920 - 318 halaman
...view has already received the recognition of the Interstate Commerce Commission, which has ruled that, "In case the accounting company is permitted and elects...amount thus distributed shall be charged to the premium account."1 Conclusion. — A balance sheet should be so constructed that the work of interpretation... | |
| National Association of Railway and Utilities Commissioners (U.S.) - 1922 - 136 halaman
...realized shall be carried therein until offset (1) by discount suffered on sales of the same class of stock, or (2) by credits to Profit and Loss upon...the sale of capital stock shall not be considered a profit and loss item except upon reacquirement of the stock sold. In no case shall discount on capital... | |
| Railroad Commission of Wisconsin - 1922 - 116 halaman
...any). Entries in this account, representing premiums realized, shall be carried therein until offset by credits to Profit and Loss upon reacquirement of...permitted and elects to distribute all or any part of the premium on its capital stock to its stockholders the amount thus distributed shall be charged to the... | |
| National Association of Railroad and Utilities Commissioners - 1923 - 112 halaman
...realized shall be carried therein until offset (1) by discount suffered on sales of the same class of stock, or (2) by credits to Profit and Loss upon...the sale of capital stock shall not be considered a profit and loss item except upon reacquirement of the stock sold. In no case shall discount on capital... | |
| Charles Forest Rittenhouse, Atlee Lane Percy - 1924 - 424 halaman
...balances in account No. 753, "Premium on capital stock." For explanation of subclass see account No. 751, "Capital stock." By the term discount is meant the...the sale of capital stock shall not be considered a profit and loss item, except upon the re-acquirement of the stock sold. In no case shall discount on... | |
| New York (State). Public Service Commission - 1924 - 572 halaman
...any). Entries in these accounts representing premiums realized shall be carried therein until offset by credits to Profit and Loss upon reacquirement of...stock. In case the accounting company is permitted by the Commission and elects to distribute all or any part of the net premium on its capital stock... | |
| Illinois Commerce Commission - 1926 - 82 halaman
...realized shall be carried therein until offset (1) by discount suffered on sales of the same class of stock, or (2) by credits to Profit and Loss upon...the sale of capital stock shall not be considered a profit and loss item except upon reacquirement of the stock sold. In no case shall discount on capital... | |
| Railroad Commission of Wisconsin - 1927 - 96 halaman
...any). Entries in this account, representing premiums realized, shall be carried therein until offset by credits to Profit and Loss upon reacquirement of...part of the net premium on its capital stock to its stockBALANCE-SHEET ACCOUNTS 7 holders, the amount thus distributed shall be charged to the premium... | |
| Railroad Commission of Wisconsin - 1928 - 60 halaman
...account, representing premiums realized, shall be carried therein until offset by credits to Surplus upon re-acquirement of the stock. In case the accounting...the sale of capital stock shall not be considered a profit and loss item except upon re-acquirement of the stock sold. When stock which has been issued... | |
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