Traduction de «Autres changements de volume des actifs et des passifs » (Français → Anglais) :

other volume changes in assets and liabilities

other volume changes in financial assets and liabilities n.e.c.

other change in volume of assets account

changes in classification of assets or liabilities other than monetisation/demonetisation of gold

changes in net worth due to other changes in volume of assets

other changes in assets accounts

The Portuguese authorities also informed the Commission that previous attempts to sell Banif without further state aid were not successful. Hence, the Bank of Portugal as the Portuguese resolution authority decided that Banif had to be resolved, in particular by selling part of its assets and liabilities to another entity and by transferring its impaired assets to a newly-created asset management vehicle.

(f) the solvency ratios at the prior valuation date and the prior second valuation date shall be adjusted to reflect the transfer into the plan of all of the assets of another plan between the prior valuation date and the valuation date or between the prior second valuation date and the valuation date, as the case may be, by including the assets of the transferring plan as solvency assets and the liabilities of the transferring plan as solvency liabilities.

(3) A reference in this Part to an amount or item reported as an asset or a liability of a taxpayer as at the end of a taxation year means an amount or item that is reported as an asset or a liability in the taxpayer’s non-consolidated balance sheet as at the end of the year accepted (or, if that non-consolidated balance sheet was not prepared, the taxpayer’s non-consolidated balance sheet as at the end of the year that would have been accepted) by the Superintendent of Financial Institutions, in the case of an insurer that is required under the Insurance Companies Act to report to that Superintendent, or by the superintendent of insuran ...[+++]ce or other similar officer or authority of the province under the laws of which the insurer is incorporated or otherwise formed, in the case of an insurer that is required by law to report to that officer or authority.

Supplementary information regarding the government’s assets and liabilities, including a breakdown by department, agency and crown corporation for certain categories of assets and liabilities, can be found on an annual basis in sections 4 to 10 of volume I of the Public Accounts of Canada.