Traduction de «produit sous-option » (Français → Anglais) :

Two examples of means towards this end are as follows: the payment of a significant portion of bonuses in the form of stock that must be held until departure or retirement; or a requirement that a significant portion of the after-tax proceeds from the exercise of stock options remain invested in company stock for a minimum period.

The act includes measures to help Canadian families get ahead: by indexing the working income tax benefit, or WITB; by allowing RRSP proceeds to be transferred to an RDSP, a registered disability savings plan, on a tax-deferred basis; by allowing a 10-year carry-forward for RDSP grants and bonds; by further strengthening federally regulated pension plans; by measures to cut red tape, helping registered charities with disbursement quota reform, allowing taxpayers to request online notices from the Canada Revenue Agency, reducing the paperwork burden for taxpayers; by measures to close down tax loopholes, such as better targeting of tax incentives for employee stock options and addressing aggressive tax planning relating to TFSAs or tax- ...[+++]free savings accounts; by measures to protect consumers, such as improving the complaint process for consumers when dealing with the financial services industry; and finally, measures to promote clean energy, such as expanding access to accelerated capital cost allowance for clean energy generation.

Options on commodities or on commodity derivatives shall be treated as if they were positions equal in value to the amount of the underlying to which the option refers, multiplied by its delta for the purposes of this Annex.

For example, the documentation must contain so far as relevant for assessment: - a general description of the product, - conceptual design and manufacturing drawings and schemes of components, sub-assemblies, circuits, etc., - descriptions and explanations necessary for the understanding of said drawings and schemes and the operation of the product, - a list of the standards referred to in Article 5, applied in full or in part, and descriptions of the solutions adopted to meet the essential requirements of the directive where the standards referred to in Article 5 have not been applied, - results of design calculations made, examinations ...[+++] carried out, etc., - test reports (4)() If this option is adopted in a specific directive, the products concerned and the tests to be carried out must be specified (5)() A type may cover several versions of the product provided that the differences between the versions do not affect the level of safety and the other requirements concerning the performance of the product (6)() The content of the technical documentation must be laid down directive by directive in accordance with the products concerned.

These usually involve the abolition of price support or a reduction to world market levels; income compensation (partial or full through direct payments; abolition of quotas and other supply management measures; direct income support payments and payments for environmental services on a national basis, with or without Community co-financing. This option certainly has the advantage that it would lead to a considerable simplification and would reduce agricultural expenditure substantially once compensation payments were phased out. Although such a radical reform may be appealing from an economist's point of view, it would imply a number ...[+++] of social and environmental risks which, at least in some regions, could lead to quite negative effects. In addition, at least in the first five to ten years, before compensatory payments are phased out to a large extent, it would imply huge sums of additional public expenditure. Reducing for example milk and sugar prices to bring them close to world market levels would imply drastic price cuts and necessitate some 10000 to 15000 mio ECU for direct payments if full compensation were to be achieved. If direct payments were to be made directly from Member State budgets, the question of economic and social cohesion would arise, and transfer payments between Member States would become necessary to bridge the gap between the richer and the poorer countries and to get the system work. 2.3. Developing the 1992 approach Towards higher competitiveness If the agricultural and agro-food sectors of the Community are to participate fully in the expected favourable world market developments and the expansion of world trade, improved competitiveness will remain a key challenge for the future. Competitiveness has many facets : quality and speciality of the product, value added through processing, services linked to the product, price, etc ...

Zero-for-zeros Tokyo also calls for total abolition of tariffs in eight sectors: pharmaceuticals, construction equipment, medical equipment, steel - subject to reaching a Multilateral Steel Agreement -, beer, and subject to certain exceptions, furniture, farm equipment and spirits.