Committed risk: Difference between revisions
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imported>Doug Williamson (Create the page. Source: ACT syllabus.) |
imported>Doug Williamson (Expand the stub. Source: MCT 4.1.3 page 12, March 2012.) |
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Risk arising from an activity and/or transaction that is contractually committed. | Risk arising from an activity and/or transaction that is contractually committed. | ||
These will include firmly negotiated sales and purchase contracts, rental or lease payments, pensions to prior employees and could also include commitment to new products, such as a new car model. They also include committed financial flows such as loan principal and interest payments, dividend payments and tax payments. | |||
Revision as of 08:26, 19 May 2015
Risk arising from an activity and/or transaction that is contractually committed.
These will include firmly negotiated sales and purchase contracts, rental or lease payments, pensions to prior employees and could also include commitment to new products, such as a new car model. They also include committed financial flows such as loan principal and interest payments, dividend payments and tax payments.
