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statutory accounting

См. также в других словарях:

  • Statutory accounting principles — The Statutory Accounting Principles are a set of accounting rules for insurance companies set forth by the National Association of Insurance Commissioners. They are used to prepare the statutory financial statements of insurance companies. With… …   Wikipedia

  • Statutory Accounting Principles - SAP — A set of accounting regulations prescribed by the National Association of Insurance Commissioners for the preparation of an insuring firm s financial statements. Filings prepared using SAP are submitted to individual state regulatory bodies; SAP… …   Investment dictionary

  • Statutory reserve — In the business of insurance, statutory reserves are those liabilities an insurance company is legally required to maintain on its balance sheet with respect to the unmatured obligations (i.e., expected future claims) of the company. Life… …   Wikipedia

  • accounting reference date — Under Section 224 of the Companies Act 1985, the date on which the financial year of a company ends, defining the period for which its statutory accounts are to be prepared. Easyform Glossary of Law Terms. UK law terms. accounting reference date …   Law dictionary

  • accounting period — Under the Companies Act 1985 an accounting period runs from one accounting reference date to the next (not less than six months and not more than eighteen months) for which a company prepares financial statements and statutory accounts. The… …   Law dictionary

  • Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

  • Statutory boards of the Singapore Government — The statutory boards of the Singapore Government are organisations that have been given autonomy to perform an operational function. They usually report to one specific ministry.*Accounting and Corporate Regulatory Authority (ACRA) *Agency for… …   Wikipedia

  • Statutory surplus — The surplus of an insurance company determined by the accounting treatment of both assets and liabilities as established by state statutes. The New York Times Financial Glossary …   Financial and business terms

  • statutory surplus — The surplus of an insurance company determined by the accounting treatment of both assets and liabilities ( liability) as established by state statutes. Bloomberg Financial Dictionary …   Financial and business terms

  • statutory books — The books of account that the Companies Act (1985) requires a company to keep. They must show and explain the company s transactions, disclose with reasonable accuracy the company s financial position at any time, and enable the directors to… …   Accounting dictionary

  • statutory books — The books of account that the Companies Act (1985) requires a company to keep. They must show and explain the company s transactions, disclose with reasonable accuracy the company s financial position at any time, and enable the directors to… …   Big dictionary of business and management

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