qualifying loss

См. также в других словарях:

• qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles. See loss reliefs …   Big dictionary of business and management

• qualifying loss — A trading loss arising in a current accounting period as a result of computing the profits and losses of an organization in accordance with accepted corporation tax principles …   Accounting dictionary

• qualifying corporate bond — (QCB) Debt securities that are exempt from tax on chargeable gains so that a disposal does not give rise to any chargeable gain or allowable loss for the purposes of capital gains tax. For corporation tax purposes as regards disposals after 31… …   Law dictionary

• Loss Attributing Qualifying Company — A Loss Attributing Qualifying Company (LAQC) is a company which, by New Zealand law, must pass on any losses to its shareholders. The shareholders can then offset these losses against their personal income.References*… …   Wikipedia

• Long-Term Capital Gain Or Loss — A gain or loss from a qualifying investment owned for longer than 12 months and then sold. The amount of an asset sale that counts toward a capital gain or loss is the difference between the sale value and the purchase value. Long term capital… …   Investment dictionary

• Gerry Baker — For the footballer born 1938, see Gerry Baker (footballer born 1938). For the footballer born 1939, see Gerry Baker (footballer born 1939). Infobox Football biography playername = Gerry Baker fullname = Gerard Austin Baker nickname = dateofbirth …   Wikipedia

• Siegfried Stritzl — Infobox Football biography playername= Siegfried Stritzl fullname = Siegfried Stritzl nickname = dateofbirth = cityofbirth = countryofbirth = Yugoslavia height = currentclub = Retired clubnumber = position = Midfielder youthyears = youthclubs =… …   Wikipedia

• Marco Pappa — Personal information Full name Marco Pablo Pappa Ponce …   Wikipedia

• Dietrich Albrecht — Personal information Full name …   Wikipedia

• Go Soeda — (born September 5, 1984 in Fujisawa, Kanagawa) is a male Japanese tennis player. He is currently ranked #124 in singles.He started playing tennis at the age of 4, and turned professional in April 2003. Juniors Soeda reached a world junior ranking …   Wikipedia

• Hugh Curran — Football player infobox playername = Hugh Curran fullname = Hugh Patrick Curran nickname = height = dateofbirth = birth date and age|1943|9|25 cityofbirth = Carstairs, South Lanarkshire countryofbirth = Scotland position = Striker youthyears =… …   Wikipedia