at risk rules

at risk rules
тж. at-risk rules гос. фин. правила о суммах под риском [о суммах риска\]* (правила определения налоговых льгот по активам или инвестициям с риском, согласно которым убытки могут зачитываться только в сумме реально инвестированных денежных средств; напр., если общая сумма инвестиций составляет $20 тыс., а налоговая льгота по данной инвестиции $5 тыс., то данную льготу можно учитывать не более 4 лет)
See:

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правила о суммах под риском: налоговые правила, согласно которым убытки могут зачитываться только относительно реально инвестированных наличных денег.

Англо-русский экономический словарь.

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Смотреть что такое "at risk rules" в других словарях:

  • at-risk rules — The at risk rules limit a taxpayer s deductible losses to the amount the taxpayer has at risk. Amounts at risk include the cash investment, and the debt for which the taxpayer is personally liable. The objective of the at risk rules is to prevent …   Black's law dictionary

  • at-risk rules — The at risk rules limit a taxpayer s deductible losses to the amount the taxpayer has at risk. Amounts at risk include the cash investment, and the debt for which the taxpayer is personally liable. The objective of the at risk rules is to prevent …   Black's law dictionary

  • At Risk Rules — Tax laws limiting the amount of losses an investor (usually a limited partner) can claim. Only the amount actually at risk can be deducted. For example, if you have $20,000 at risk in an investment which generates $5000 in tax losses a year, the… …   Investment dictionary

  • Risk (game) — Infobox Game subject name = image link = image caption = A typical game of Risk in play. players = 2–6 ages = 10+ setup time = 5–20 minutes playing time = 1–8 hours (player dependent) complexity = medium strategy = high random chance = Medium… …   Wikipedia

  • Risk of loss — is a term used in the law of contracts to determine which party should bear the burden of risk for damage occurring to goods after the sale has been completed, but before delivery has occurred. Such considerations generally come into play after… …   Wikipedia

  • Risk based inspection — (or RBI) is a risk based approach to inspection in the Oil and Gas industries. This type of inspection analyzes the likelihood of failure and the consequences of the same, often in industrial pipework. It is also called Risk Based Asset… …   Wikipedia

  • risk-based capital — Rules for establishing minimum required levels of book capital for financial institutions. Capital is allocated to types of bank assets based upon weightings assigned to those assets. For example, U.S. Treasury obligations and some U.S. Agency… …   Financial and business terms

  • Risk management — For non business risks, see risk, and the disambiguation page risk analysis Example of risk management: A NASA model showing areas at high risk from impact for the International Space Station. Risk management is the identification, assessment,… …   Wikipedia

  • Risk II — Infobox VG title= Risk II developer= Deep Red Games publisher= Hasbro Interactive distributor= designer= series= engine= version= 1.01u (United States). 1.01e (European) released= NA March 22, 2000 genre= Turn based strategy, Grand strategy modes …   Wikipedia

  • Rules of snooker — Snooker table, drawn to scale Snooker is a cue sport that is played on a baize covered table with pockets in each of the four corners and in the middle of each of the long side cushions. It is played using a cue and snooker balls: one white …   Wikipedia

  • rules of navigation — The rules and regulations prescribing the manner in which vessels shall be controlled in operation generally or under particular circumstances and conditions. 48 Am J1st Ship §§ 244 et seq. Navigation rules for small watercraft. 12 Am J2d Boats § …   Ballentine's law dictionary


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