Traduction de «Frais d'acquisition reportés » (Français → Anglais) :

deferred acquisition costs in life insurance

deferred sales charge

deferred acquisition costs | DAC [Abbr.]

back-end load [ back-end sales load | back-end sales charge | contingent deferred sales load | contingent deferred sales charge | deferred sales charge | exit fee | exit load | exit charge | redemption fee | redemption charge | rear-end load ]

back-end load | back-end loading | contingent deferred sales load | deferred sales charge | DSC | exit fee | exit load | rear-end load | rear-end loading | redemption fee

variations in deferred acquisition costs

front-end loading [ front-end load | upfront fee | entry load ]

FAC fee [ Firearms Acquisition Certificate fee ]

(c) shall designate for a taxation year in respect of the insurer’s insurance business in Canada (other than a life insurance business or an accident and sickness insurance business) investment property of the insurer for the year with a total value for the year equal to the amount, if any, by which the insurer’s mean Canadian reserve liabilities for the year in respect of that business exceeds 50% of the total of all amounts each of which is the amount, as at the end of the year or as at the end of its preceding taxation year, of a premium receivable or a deferred acquisition expense (to the extent that it is included in the insurer’s C ...[+++]anadian reserve liabilities as at the end of the year or preceding taxation year, as the case may be) of the insurer in respect of that business;

(E) the total amount of its deferred acquisition expenses in respect of its property and casualty insurance business in Canada, to the extent that it can reasonably be attributed to an amount included in the amount determined under clause 181.3(3)(d)(iv)(A), and

(vi) the total amount of its deferred acquisition expenses in respect of its property and casualty insurance business in Canada, to the extent that it can reasonably be attributed to an amount included in the amount determined under subparagraph 181.3(3)(c)(iii), and

6. Acknowledges from the Authority that it submitted the building project to the budgetary authority in 2005 with a deferred purchase price payment agreement over 25 years, and the budgetary authority approved the building project; notes that at the Court of Auditors' suggestion, a request was made to the Commission to seek additional payment credits in order to cover the full purchase with only one down-payment; notes, however, that there was no possibility to increase the appropriations towards the Authority to cover a single down-payment in the current climate of tight expenditure; notes that the modalities adopted for that purchase led to a reduction of the cost of the Autho ...[+++]rity's premises in comparison to the rent solution previously used;