Replacement asset relief and SIB: Difference between pages

Revision as of 12:00, 1 August 2016

Systemically Important Bank.

A SIB is a large bank whose potential failure would have widespread negative effects in the broader financial system.

For this reason, SIBs are subject to more stringent regulation and capital adequacy requirements than other institutions.

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-.  ''UK tax - capital gains.''
+Systemically Important Bank.
-Alternative name for Business Asset Rollover Relief.
+A SIB is a large bank whose potential failure would have widespread negative effects in the broader financial system.
+For this reason, SIBs are subject to more stringent regulation and capital adequacy requirements than other institutions.
-.  ''Tax.''
-More broadly, any tax relief that defers tax on gains on disposals, when disposal proceeds are reinvested into other qualifying assets.
+==See also==
+* [[Capital adequacy]]
+* [[G-SIFI]]
-== See also ==
+* [[HLA]]
-* [[Business Asset Rollover Relief]]
+* [[SIB surcharge]]
-* [[Chargeable gain]]
+* [[Systemic risk]]
-* [[Depreciating asset]]
+* [[Systemically Important Financial Institution]]
-* [[Jurisdiction]]
-* [[Partial re-investment]]
-[[Category:Accounting,_tax_and_regulation]]