applicable federal rate


applicable federal rate
сокр. AFR банк., гос. фин., амер. применимая федеральная ставка* (такое название носят установленные законом согласно требованию Казначейства США ставки процента, которые должны применяться в отношении большинства кредитов и соглашений о погашении кредитов в рассрочку для того, чтобы избежать условного начисления дохода, согласно Налоговому кодексу; выделяется три применимых ставки, устанавливаемых на основе текущей доходности находящихся в обращении облигаций федерального правительства с такими же сроками погашения, соответственно — краткосрочных (со сроками до 3 лет), среднесрочных (3-9 лет) и долгосрочных (свыше 9 лет))
See:

Англо-русский экономический словарь.

Смотреть что такое "applicable federal rate" в других словарях:

  • Applicable Federal Rate - AFR — Rates published monthly by the IRS for federal income tax purposes. These rates are used to calculate assigned interest charges. Every month, the IRS publishes these rates in accordance with section 1274(d) of the Internal Revenue Code. Interest… …   Investment dictionary

  • federal funds effective rate — USA federal funds effective rate, Also known as federal funds rate. A floating interest rate reference rate used by a lender under a loan agreement. In general terms, it is the rate per annum equal to the rate charged on federal funds… …   Law dictionary

  • federal funds rate — USA federal funds effective rate, Also known as federal funds rate. A floating interest rate reference rate used by a lender under a loan agreement. In general terms, it is the rate per annum equal to the rate charged on federal funds… …   Law dictionary

  • Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia

  • Federal Unemployment Tax Act — The Federal Unemployment Tax Act (or FUTA, usc title chap|26|23) is a United States federal law that imposes a federal employer tax used to fund state workforce agencies. Employers report this tax by filing an annual Form 940 with the Internal… …   Wikipedia

  • United States federal probation and supervised release — The life cycle of federal supervision for a defendant. United States federal probation and supervised release are imposed at sentencing. The difference between probation and supervised release is that the former is imposed as a substitute for… …   Wikipedia

  • United States Federal Sentencing Guidelines — The Federal Sentencing Guidelines are rules that set out a uniform sentencing policy for individuals and organizations convicted of felonies and serious (Class A) misdemeanors[1] in the United States federal courts system. The Guidelines do not… …   Wikipedia

  • Criticism of the Federal Reserve — Part of a series on Government Public finance …   Wikipedia

  • base rate — Also known as the repo rate. The rate set by the Bank of England which determines how much other banks and building societies pay for loans they take out from the Bank of England. The base rate in turn affects the minimum rate at which banks are… …   Law dictionary

  • interest rate — n. The percentage used to calculate interest due on a loan. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. interest rate …   Law dictionary

  • Business Mileage Reimbursement Rate — The Business Mileage Reimbursement Rate is an optional standard mileage rate used in the United States for purposes of computing the allowable business deduction, for Federal income tax purposes under the Internal Revenue Code, at usc|26|162, for …   Wikipedia