Универсальный англо-русский словарь. Академик.ру. 2011.
appreciated surplus — noun : a surplus due to increase in the book value of the capital assets of a corporation … Useful english dictionary
Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… … Wikipedia
Donor advised fund — A donor advised fund is a charitable giving vehicle administered by a public charity and created for the purpose of managing charitable donations on behalf of an organization, family, or individual. A donor advised fund offers the opportunity to… … Wikipedia
Capital Gains Exposure - CGE — An assessment of the extent to which a stock fund or other similar investment fund s assets have appreciated or depreciated, which may have tax implications for investors. Positive exposure would mean that the assets in the fund have appreciated… … Investment dictionary
Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… … Wikipedia
Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States … Wikipedia
Fundraising — Contributions redirects here. For information about the Wikipedia user contributions log, see Help:User contributions. Fundraising or fund raising (also development) is the process of soliciting and gathering contributions as money or other… … Wikipedia
Charitable Remainder Annuity Trust — A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the annuity. The tax consequences of this… … Investment dictionary
Tax Selling — A type of sale whereby an investor sells an asset with a capital loss in order to lower or eliminate the capital gain realized by other investments. Tax selling allows the investor to avoid paying capital gains tax on recently sold or appreciated … Investment dictionary
Taxable Income — The amount of income that is used to calculate an individual’s or a company’s income tax due. Taxable income is generally described as gross income or adjusted gross income minus any deductions, exemptions or other adjustments that… … Investment dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
