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Prorate
(redirected from proration)

    Also found in: Dictionary/thesaurus, Financial, Wikipedia 0.03 sec.

To divide proportionately. To adjust, share, or distribute something or some amount on a pro rata basis.
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? References in periodicals archive
The proration of income or loss is computed without regard to any recognized built-in gains (if the corporation has a net unrealized built-in gain) or built-in recognized losses (if the corporation has a net unrealized built-in loss).
Maximizing built-in loss benefits under Sec. 382 by Klein, Thomas D. / The Tax Adviser
NYSE:NAL), the parent company of NewAlliance Bank, announced today the proration that former shareholders of Westbank Corporation who made timely elections for stock or cash will receive as consideration for their shares of Westbank Corporation common stock in connection with the merger of Westbank Corporation into NewAlliance.
Allocation of Stock/Cash for NewAlliance Acquisition of Westbank ... by Business Wire
The depositary has advised Liberty Global that the final proration factor was approximately 69.
Liberty Global Announces Final Results of Dutch Auction Self-Tender ... by Business Wire
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