Traduction de «éléments d'actif et de passif » (Français → Anglais) :

asset and liability items | assets and liabilities

outstanding assets and liabilities

asset liability management | ALM | asset-liability management | assets and liabilities management | asset liabilities management | asset and liabilities management | asset and liability management | surplus management

no-netting between assets and liabilities

swap arrangement [ asset swaps | currency swap | liability swap ]

other volume changes in assets and liabilities

Monthly Return of Geographical Distribution of Assets and Liabilities

laser active element | laser active medium

active ingredient

(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.

(2) The assets and liabilities of an authorized foreign bank in respect of its business in Canada, as shown by its books and records, are considered to be the assets and liabilities of the authorized foreign bank in respect of its business in Canada.

5. By way of derogation from Article 5(1)(i), Member States may in respect of any assets and liabilities which qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, permit measurement at the specific amount required under that system, subject to that being consistent with the true and fair view principle.

5. By way of derogation from Article 5(1)(i), Member States may in respect of any assets and liabilities which qualify as hedged items under a fair value hedge accounting system, or identified portions of such assets or liabilities, permit measurement at the specific amount required under that system.