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valuation law

См. также в других словарях:

  • valuation — val·u·a·tion /ˌval yu̇ wā shən/ n 1: the act or process of valuing actuarial valuation of the assets and liabilities of a state pension fund; specif: appraisal of property valuation of marital property is a factual finding that will not be upset… …   Law dictionary

  • valuation date — In the context of rent reviews, the date for which the rent of a property is to be valued for rent review. For example, if the valuation date is 24 June 2013, then the value of the let property at that date will be used when ascertaining the rent …   Law dictionary

  • Valuation Office Agency — (VOA) England, Wales An agency of HM Revenue & Customs (HMRC) which advises HMRC on valuations of land and buildings for the purposes of determining liability to tax (for example inheritance tax or capital gains tax) …   Law dictionary

  • valuation hearing — see hearing Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • Valuation is often used as a synonym for appraisal. — Valuation is often used as a synonym for appraisal. The estimated or appraised worth of any object or property, calculated in money. Dictionary from West s Encyclopedia of American Law. 2005 …   Law dictionary

  • Valuation (algebra) — In algebra (in particular in algebraic geometry or algebraic number theory), a valuation is a function on a field that provides a measure of size or multiplicity of elements of the field. They generalize to commutative algebra the notion of size… …   Wikipedia

  • actuarial valuation — A valuation of the assets and liabilities of an occupational pension scheme conducted according to various actuarial assumptions, for example, relating to future investment performance, salary increases and mortality. The scheme actuary appointed …   Law dictionary

  • special use valuation — n: a method of valuation allowed under the Internal Revenue Code in calculating estate taxes on farm property or on real property used in a closely held business in which the property is valued on the basis of its current use rather than at the… …   Law dictionary

  • Section 103 valuation — A valuation by an independent party of the non cash consideration offered for shares to be allotted in a public company (section 103, Companies Act 1985). A report on the value must be made to the company within six months of the proposed… …   Law dictionary

  • section 593 valuation — United Kingdom A valuation by an independent party of the non cash consideration offered for shares to be allotted in a public company (section 593, Companies Act 2006). A report on the value must be made to the company within six months of the… …   Law dictionary

  • Valuation Reserve — The funds set aside by life insurers as required by state law to compensate for declines in the value of investment instruments that are held by the insurance company as assets. Valuation reserves are required because life insurance contracts can …   Investment dictionary

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