The net assets in liquidation amount may not equal the aggregate amount of cash available to shareholders for distribution in liquidation. Certain amounts reflected above, including income taxes payable, include amounts that are currently reserved but may not ultimately be required to be paid in cash

- Definition

The amount of adjustment to net assets related to the adoption of liquidation basis of accounting.

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The amount of change on assets related to the adoption of liquidation basis of accounting.

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The amount of change on liabilities related to the adoption of liquidation basis of accounting.

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The initial estimated amount liquidation and operating costs related to the adoption of liquidation basis of accounting.

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- Definition

The amount of changed in net assets on liquidation.

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- Definition

Amount of net assets (liabilities).

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Amount of gain (loss) from remeasurement of items not previously recognized expected to be sold in liquidation.

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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SIGMA DESIGNS INC 10-Q