accrued income scheme


accrued income scheme
фин., брит. система накопленного дохода* (правило, применяемое при продаже процентных ценных бумаг или иной передаче прав собственности на них: проценты, накопленные между датой последней выплаты процентов и датой перехода права собственности на ценные бумаги, для налоговых целей считаются доходами нового владельца бумаг)
See:

Англо-русский экономический словарь.

Смотреть что такое "accrued income scheme" в других словарях:

  • accrued income scheme — A scheme which charges to tax that proportion of the sale price of securities within its scope (debt securities), which is equivalent to the income that has accrued on the security since the last income payment date (sections 710 and 728, Income… …   Law dictionary

  • accrued income scheme — An arrangement that applies in the UK when the owner of interest bearing securities disposes of them. The interest accrued between the date of the last interest payment and the date of disposal is regarded, for tax purposes, as the income of the… …   Big dictionary of business and management

  • Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu …   Wikipedia

  • Fixed income attribution — refers to the process of measuring returns generated by various sources of risk in a fixed income portfolio, particularly when multiple sources of return are active at the same time. For example, the risks affecting the return of a bond portfolio …   Wikipedia

  • Fixed-income attribution — refers to the process of measuring returns generated by various sources of risk in a fixed income portfolio, particularly when multiple sources of return are active at the same time. For example, the risks affecting the return of a bond portfolio …   Wikipedia

  • СХЕМА НАКОПЛЕННОГО ДОХОДА — (accrued income scheme) Налоговое правило, применяемое в Великобритании в тех случаях, когда владелец приносящих проценты ценных бумаг сбрасывает их. При налогообложении процент, наросший на ценные бумаги за период между последней выплатой… …   Финансовый словарь

  • Social Security (United States) — This article is about the retirement/disability program. For the general concept of providing welfare, see Social security. For other uses, see Social Security (disambiguation) …   Wikipedia

  • Pension — This article is about the retirement income arrangement. For the type of lodging, see Pension (lodging). For the mortgage repayment scheme, see Mortgage loan. Financial market participants …   Wikipedia

  • List of Statutory Instruments of the United Kingdom, 1995 — This is a complete list of all 1,872 Statutory Instruments published in the United Kingdom in the year 1995. NOTOC 1 100* National Health Service (Optical Charges and Payments) (Scotland) Amendment Regulations 1995 S.I. 1995/1 * Plymouth… …   Wikipedia

  • Defined benefit pension plan — For the defined contribution pension plan, see Defined Contribution Pension Plan. In economics, a defined benefit pension plan is a major type of pension plan in which an employer promises a specified monthly benefit on retirement that is… …   Wikipedia

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium


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