https://wiki.treasurers.org/w/index.php?action=history&feed=atom&title=CrystallisationCrystallisation - Revision history2026-05-11T21:50:46ZRevision history for this page on the wikiMediaWiki 1.40.0https://wiki.treasurers.org/w/index.php?title=Crystallisation&diff=12990&oldid=previmported>Doug Williamson: Create page. Sources: linked pages.2019-03-10T22:15:23Z<p>Create page. Sources: linked pages.</p>
<p><b>New page</b></p><div>1. ''Law - security''. <br />
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In the law of security and charges over assets, crystallisation is the transformation of a floating charge over assets into a fixed charge.<br />
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Crystallisation happens on the appointment of an administrative receiver, on the presentation of a winding-up petition, or as otherwise provided for in the document creating the charge.<br />
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2. ''Tax and financial reporting.''<br />
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In tax and financial reporting, crystallisation is the change of an unrealised gain or loss to a realised one.<br />
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== See also ==<br />
* [[Charge]]<br />
* [[Fixed charge]]<br />
* [[Floating charge]]<br />
* [[Realisation]]<br />
* [[Security]]<br />
* [[Settlement]]<br />
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[[Category:Accounting,_tax_and_regulation]]</div>imported>Doug Williamson