ACB

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ACB

Abbreviation for:
albumin cobalt binding
American Council of the Blind
antibody-coated bacteria
aorto-coronary bypass
arterialised capillary blood
Association for Clinical Biochemistry (Medspeak-UK)
Association of Clinical Biochemists (Medspeak-UK)
asymptomatic carotid bruit
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References in periodicals archive ?
Furthermore, the bank's adjusted cost base was up 3% to[euro]23.
92 TAX CONSIDERATIONS OF THE TRANSACTION(for illustrative purposes only)(3) Adjusted cost base calculation for GL&V Class A shares Adjusted cost base (for illustrative purposes) US$20.
In general, rollover provisions allow property to be disposed of for proceeds of disposition equal to the adjusted cost base of the property and acquired by the transferee for an amount equal to the proceeds of disposition (adjusted cost base).
Holders of Trust Units are required to reduce the Adjusted Cost Base of their Trust Units by an amount equal to the cumulative cash received and receivable from cash distributions minus cumulative taxable amounts reported as "Other Income" on their slips (if any).
1(2), when the owner of the life estate dies, that person is deemed to have disposed of the life estate immediately for proceeds equal to the cost base (presumably this would remain the fair market value of the life estate at the time it was initially retained), and the holder of the remainder interest, if the person did not deal at arm's length with the holder of the life estate, may add the cost base of the real property, the lesser of the cost base of the life estate in the property immediately before the death of the transferor, and the amount by which the fair market value of the real property exceeds the adjusted cost base of the remainder interest immediately before death.
Investors then remain partners in a portfolio of smaller Canadian resource companies, and their adjusted cost base will usually be low or nil.
It also ensures that various adjustments to the adjusted cost base of a partner's partnership interest are made.
A shareholder's adjusted cost base in each existing multiple voting share, subordinate voting share or non-voting share, as the case may be, will be allocated between the two shares into which that share is changed based upon the relative fair market values of those two shares.
The reinvested capital gains distributions will increase the unitholder's adjusted cost base for the respective ETF.
The return of capital portion of distributions reduces the Unitholder's adjusted cost base ("ACB") of Units.
NYSE, TSX: AL) today provided an estimate of the adjusted cost base allocation resulting from the spin-off of its rolled products assets into an independent company called Novelis Inc.

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