imported>Doug Williamson |
imported>Doug Williamson |
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| 1. ''Accounting.'' | | 1. ''UK Corporation Tax''. |
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| Profit margins measure the surplus of revenues over relevant costs, often expressed as a percentage.
| | Tax relief for companies or other organisations whose taxable profits were in between the upper limit for the (reduced) small companies' rate and the lower limit for the (full) main rate of Corporation Tax. |
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| Profit margins are usually expressed as a percentage of revenues, for example in the Net profit margin.
| | Marginal relief smoothed the transition from the reduced rate of corporation tax to the full rate. |
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| Less commonly, margins can also be expressed as a margin (percentage) on relevant costs.
| | 2. ''UK Capital Gains Tax (CGT)''. |
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| Gross profit measured as a percentage of costs is also sometimes known as ''markup'', an amount added to costs to determine a selling price.
| | Tax relief in relation to disposals of assets for proceeds which are marginally above the threshold for total exemption from CGT, reducing the amount of tax would otherwise be payable. |
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| 2. ''Banking.''
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| Net interest margin (NIM).
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| 3. ''Bank lending.''
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| Lending margin is a percentage amount added explicitly to a market reference rate, to calculate the total rate of interest payable by a borrower.
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| 4. ''Derivatives markets.''
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| Margin is a refundable deposit payable by market participants to protect other participants in the market against the risk of a default.
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| In this context, margin is a form of collateral.
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| 5. ''Financing.''
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| An amount implicitly built into a total interest rate or discount rate - charged to a client - to cover risk and a level of profit for the finance provider.
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| 6. ''Secured lending.''
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| An amount deducted from the value of an asset used as collateral, to calculate the maximum amount of any loan to be secured against the asset.
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| Also known as a 'haircut'.
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| 7. ''Project planning and management.''
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| A ''safety margin'' is an allowance for worsening of a key input or variable in a project.
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| Any other difference, usually a relatively small difference compared with the amounts themselves being compared.
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| For example, forward margin in foreign exchange markets.
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| == See also == | | == See also == |
| * [[Alternate Base Rate]]
| | [[Marginal rate of tax relief]] |
| * [[Bank margin]]
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| * [[Basel Committee on Banking Supervision]] (BCBS)
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| * [[Collateral]]
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| * [[Contribution margin]]
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| * [[EMIR]]
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| * [[Exchange traded]]
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| * [[Forward contract]]
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| * [[Forward margin]]
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| * [[Futures contract]]
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| * [[Haircut]]
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| * [[Initial margin]]
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| * [[International Swaps and Derivatives Association]] (ISDA)
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| * [[International Organization of Securities Commissions]] (IOSCO)
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| * [[Maintenance margin]]
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| * [[Margin call]]
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| * [[Margin compression]]
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| * [[Margin of safety]]
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| * [[Margin on costs]]
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| * [[Margin risk]]
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| * [[Marginal]]
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| * [[Margining]]
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| * [[Markup]]
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| * [[Net profit margin]]
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| * [[NII]]
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| * [[NIM]]
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| * [[Over the counter]]
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| * [[Profit margin]]
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| * [[Stepped margin]]
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| * [[Sustainability Linked Loan Principles]]
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| * [[Tax sparing]]
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| * [[Uncleared Margin Rule]] (UMR)
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| * [[Variation margin]]
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| * [[WGMR]]
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| == External link ==
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| [https://www.bis.org/bcbs/publ/d499.pdf Margin requirements for non-centrally cleared derivatives - BCBS and IOSCO]
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| [[Category:Accounting,_tax_and_regulation]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:The_business_context]]
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| [[Category:Financial_products_and_markets]]
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1. UK Corporation Tax.
Tax relief for companies or other organisations whose taxable profits were in between the upper limit for the (reduced) small companies' rate and the lower limit for the (full) main rate of Corporation Tax.
Marginal relief smoothed the transition from the reduced rate of corporation tax to the full rate.
2. UK Capital Gains Tax (CGT).
Tax relief in relation to disposals of assets for proceeds which are marginally above the threshold for total exemption from CGT, reducing the amount of tax would otherwise be payable.
See also
Marginal rate of tax relief
