Англо-русский экономический словарь.
unrecognized net gain or unrecognized net loss — An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by actual investment returns … Financial and business terms
unrecognized net gain — or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss is usually caused by… … Financial and business terms
unrecognized net loss — unrecognized net gain or unrecognized net loss An off balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation ( PBO). The gain or loss … Financial and business terms
unrecognized initial net gain — The current unamortized balance, as of the financial statement date, of the off balance sheet asset for the initial transition asset in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the financial… … Financial and business terms
Like-kind exchange — A like kind exchange is a United States tax deferred exchange that allows for the disposal of an asset and the acquisition of another similar asset without generating a tax liability from the sale of the first asset. A like kind exchange can… … Wikipedia
Nonrecognition provisions — According to section 1001(c) of the Internal Revenue Code (IRC § 1001(c)), all realized gains and losses must be recognized “except as otherwise provided in this subtitle.” [1] While the general rule of recognition applies in most cases, there… … Wikipedia
Somalia — Somalian, adj., n. /soh mah lee euh, mahl yeuh/, n. an independent republic on the E coast of Africa, formed from the former British Somaliland and the former Italian Somaliland. 9,940,232; 246,198 sq. mi. (637,653 sq. km). Cap.: Mogadishu.… … Universalium
Negev Bedouin — بدو النقب הבדואים בנגב A Bedouin man and camel in Negev Total population 160,000 Regions with significant populations … Wikipedia
Freedom of religion in Kuwait — The Constitution provides for absolute freedom of belief and for freedom of religious practice in accordance with established customs, provided that it does not conflict with public policy or morals; however, the Government placed some limits on… … Wikipedia
ARAB POPULATION — GENERAL SURVEY Under the British Mandate, 1917–48 In 1917, at the time of the British conquest of Palestine during World War I, the country s Arabic speaking population numbered less than 600,000 persons; in 1947 it was estimated at 1,200,000.… … Encyclopedia of Judaism
Freedom of religion in Vietnam — The Constitution provides for freedom of worship; however, government restrictions still remained on the organized activities of religious groups.The status for the respect of religious freedom and practice continued to experience important… … Wikipedia
