- allowable loss
- допустимый убыток
English-Russian insurance dictionary. 2014.
allowable loss
Смотреть что такое "allowable loss" в других словарях:
loss — n 1: physical, emotional, or esp. economic harm or damage sustained: as a: decrease in value, capital, or amount compare gain b: an amount by which the cost of something (as goods or services) exceeds the selling price compare … Law dictionary
allowable capital loss — See: capital loss … Accounting dictionary
allowable capital loss — See capital loss … Big dictionary of business and management
capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Since 1994 indexation is no longer… … Accounting dictionary
capital loss — allowable capital loss The excess of the cost of an asset over the proceeds received on its disposal. Both individuals and companies may set capital losses against capital gains to establish tax liability. Indexation is not permitted to create or … Big dictionary of business and management
Net Operating Loss - NOL — A period in which a company s allowable tax deductions are greater than its taxable income, resulting in a negative taxable income. This generally occurs when a company has incurred more expenses than revenues during the period. The net operating … Investment dictionary
Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… … Wikipedia
The Ramsay Principle — is the shorthand name given to the decision of the House of Lords in two important cases in the field of UK tax, reported in 1982: * Ramsay v. IRC, the full name of which is W. T. Ramsay Ltd. v. Inland Revenue Commissioners, Eilbeck (Inspector of … Wikipedia
qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
QCB — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… … Law dictionary
allow — al·low /ə lau̇/ vt: to give approval of or permission for: as a: to grant fulfillment of allow ed her petition for relief b: to decide in favor of allow a deduction on a tax return c: to permit to be presented … Law dictionary
