fair value gains

fair value gains
Общая лексика: прибыль от изменения справедливой стоимости

Универсальный англо-русский словарь. . 2011.

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  • fair value hedge — A type of hedge defined by FAS 133. An entity may designate a derivative instrument as hedging the exposure to changes in the fair value of an asset or a liability, or a portion of an asset or a liability. Certain requirements must be met to… …   Financial and business terms

  • Fair trade — For other uses, see Fair trade (disambiguation). Fair trade is an organized social movement and market based approach that aims to help producers in developing countries make better trading conditions and promote sustainability. The movement… …   Wikipedia

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… …   Wikipedia

  • Shapley value — In game theory, a Shapley value, named in honour of Lloyd Shapley, who introduced it in 1953, describes one approach to the fair allocation of gains obtained by cooperation among several actors.The setup is as follows: a coalition of actors… …   Wikipedia

  • Mutual Gains Approach — The Mutual Gains Approach (MGA) to negotiation is a process model, based on experimental findings and hundreds of real world cases,[1][2][3][4][5][6] that lays out four steps for negotiating better outcomes while protecting re …   Wikipedia

  • Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

  • Personal Casualty Gains — for individuals for United States Federal Income Tax purposes are defined in section 165(h)(3)(A) of the Internal Revenue Code as the recognized gain of property arising from fire, storm, shipwreck, or other casualty. The property in question… …   Wikipedia

  • Entitlement (fair division) — Entitlement in fair division describes that proportion of the resources or goods to be divided that a player can expect to receive. The idea is based on the normal idea of entitlement. Entitlements can in the main be determined by agreeing on a… …   Wikipedia

  • Best value — is government policy in the United Kingdom affecting the provision of public services in England and Wales. In Wales, Best Value is known as the Wales Programme for Improvement. Contents 1 Introduction 2 Effects of Best Value 3 History of Best… …   Wikipedia

  • Form 6781: Gains And Losses From Section 1256 Contracts And Straddles — A tax form distributed by the Internal Revenue Service (IRS) and used to report gains and losses from straddles or financial contracts. Section 1256 contracts include regulated futures contracts, foreign currency contracts, options, dealer equity …   Investment dictionary


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