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 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 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 initial net loss — The current unamortized balance, as of the financial statement date, of the off balance sheet liability for the initial transition obligation in a defined benefit pension plan. FAS 87 requires that this amount be disclosed in a footnote to the… … 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
Atomic bombings of Hiroshima and Nagasaki — Part of the Pacific War, World War II … 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
Negev Bedouin — بدو النقب הבדואים בנגב A Bedouin man and camel in Negev Total population 160,000 Regions with significant populations … Wikipedia
Nagorno-Karabakh War — Nagorno Karabakh War … 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
Georgia — /jawr jeuh/, n. 1. a state in the SE United States. 5,464,265; 58,876 sq. mi. (152,489 sq. km). Cap.: Atlanta. Abbr.: GA (for use with zip code), Ga. 2. Also called Georgian Republic. a republic in Transcaucasia, bordering on the Black Sea, N of… … Universalium
