pro-rata

Examples of pro-rata in the following topics:

• Reporting Equity Investments

  • The balance of the investment increases by the pro-rata share of the investee's income and decreases by the pro-rata share of dividends declared by the subsidiary.
  • Journal entry to account for the pro-rata share of XYZ annual income:
  • Journal entry to account for the pro-rata share of XYZ dividends:

• Treasury Stock

  • When a corporation has additional authorized shares of stock that are to be issued after the date of original issue, in most states the preemptive right requires offering these additional shares first to existing stockholders on a pro rata basis.
  • However, firms may reissue treasury stock without violating the preemptive right provisions of state laws; that is, treasury stock does not have to be offered to current stockholders on a pro rata basis.

• S-Corporations (S-Corps)

  • If for some reason, Bob (as the majority owner) was to decide not to distribute the money, both Bob and John would still owe taxes on their pro-rata allocation of business income, even though neither received any cash distribution.

• Pro-French Indochina

• Pro Forma Income Statement

  • A pro forma income statement is planned and prepared in advance to of a transaction to project the future status of the company.
  • Consequently, pro forma statements summarize the projected future status of a company, based on the current financial statements.
  • Similarly, when a new corporation is envisioned, its founders will prepare pro forma financial statements for the information of prospective investors.
  • Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained.
  • A pro forma Income statement could be planned and prepared in advance, which includes the items below:

• Examples of Social Movements

• Pro Forma Balance Sheet

  • A pro forma balance sheet summarizes the projected future status of a company after a planned transaction, based on the current financial statements.
  • Consequently, pro forma statements summarize the projected future status of a company, based on the current financial statements.
  • If applicable to the business, summary values for the following items should be included in the pro forma balance sheet :
  • Similarly, when a new corporation is envisioned, its founders will prepare pro forma financial statements for the information of prospective investors.
  • Pro forma figures should be clearly labeled as such and the reason for any deviation from reported past figures clearly explained.

• New Concept

  • Danaé hóc dónum libenter accépit, et pró tantó benefició régí grátiás égit.

• Pros and Cons of a Partnership

• Bleeding Kansas

  • Bleeding Kansas was a series of violent political confrontations involving anti-slavery and pro-slavery elements between 1854 and 1861.
  • Bleeding Kansas, or the Border War, was a series of violent political confrontations involving anti-slavery Free-Soilers and pro-slavery "Border Ruffian" elements.
  • This created a fraudulent majority for pro-slavery candidates in the election.
  • Violence between the two groups escalated with pro-slavery groups attacking the town of Lawrence, while John Brown, a radical abolitionist led an attack on pro-slavery settlers nearby.
  • The incident between Sumner and Brooks shocked the nation and further polarized anti- and pro-slavery camps.