Performance and Rebasing: Difference between pages

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1. ''Financial reporting and measures''.
1. ''Index numbers''.


Profitability.
In the context of index numbers, rebasing can refer to either:


Often measured by performance ratios, among other measures.
- changing the weights in an index, such as an inflation index,


- changing the reference period of an index number series.


2. ''Contract law.'' 


In contract law, performance of a contract means that the parties meet their contractual obligations as agreed.
The weights and the reference period may be changed at the same time.




3.
2. ''Tax.''


Performance also refers to measures of an employee's or contractor's fulfilment of their duties.
In relation to tax, rebasing means re-stating the base value of an asset for tax calculation purposes.


In this context, measures of performance may be qualitative or quantitative.
The re-statement would usually be upward, thereby reducing any potentially taxable gain calculated on any surplus over the base value.
 
 
4.
 
In relation to a company or business, performance can refer to the company's fulfilment of investors' expectations.
 
For example, as measured by performance ratios or gains in shareholder value.
 
 
5.
 
Any measure of activity, particularly when compared with a pre-defined standard.
 
For example, payments practices under related reporting regulations.




== See also ==
== See also ==
* [[Contract]]
* [[Assets]]
* [[Discharge of contract]]
* [[Base value]]
* [[Environmental profit and loss]]
* [[Capital gain]]
* [[Financial reporting]]
* [[Capital Gains Tax]]
* [[Frustration]]
* [[Corporation Tax]]
* [[Key performance indicator]]  (KPI)
* [[Index]]
* [[Performance bond]]
* [[Performance ratio]]
* [[Performance risk]]
* [[Performance spread]]
* [[Profitability]]
* [[Profitability ratio]]
* [[Reporting on Payment Practices and Performance Regulations]]
* [[Shareholder value]]
* [[Specific performance]]
* [[Skills and performance coaching]]
* [[Sustainability performance target]]
* [[Treasury_performance_management_–_waste_of_time_or_a_necessity%3F|Treasury performance management – waste of time or a necessity?]]


[[Category:Commercial_drive_and_organisation]]
[[Category:Influencing]]
[[Category:Self_management_and_accountability]]
[[Category:Working_effectively_with_others]]
[[Category:Financial_management]]
[[Category:Knowledge_and_information_management]]
[[Category:Planning_and_projects]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Compliance_and_audit]]

Latest revision as of 07:21, 4 March 2022

1. Index numbers.

In the context of index numbers, rebasing can refer to either:

- changing the weights in an index, such as an inflation index,

- changing the reference period of an index number series.


The weights and the reference period may be changed at the same time.


2. Tax.

In relation to tax, rebasing means re-stating the base value of an asset for tax calculation purposes.

The re-statement would usually be upward, thereby reducing any potentially taxable gain calculated on any surplus over the base value.


See also

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