National Association of Pension Funds and Net interest: Difference between pages

Revision as of 09:14, 8 October 2013

1.

Tax.

Interest stated after offsetting tax effects, if any.

In this sense, net interest receivable means interest receivable stated after deducting any tax payable thereon.

In this context, net interest payable means interest payable stated after offsetting any tax relief enjoyed on the interest expense.

2.

Interest (usually) payable, stated after deducting other offsetting interest (usually) receivable in the same period.

@@ Line 1: / Line 1: @@
-(NAPF).
+.
-A UK body set up to represent the interests of employer sponsored occupational pension schemes with government and with the media.
+''Tax.''
+Interest stated after offsetting tax effects, if any.
+In this sense, ''net interest receivable'' means interest receivable stated after deducting any tax payable thereon.
+In this context, ''net interest payable'' means interest payable stated after offsetting any tax relief enjoyed on the interest expense.
+.
+Interest (usually) payable, stated after deducting other offsetting interest (usually) receivable in the same period.
 == See also ==
-* [[NAIC]]
+* [[Gross interest]]
-* [[Occupational pension scheme]]
-* [[Pensions Management Institute]]
-* [[ABI]]
-[[Category:Corporate_finance]]
+[[Category:Accounting,_tax_and_regulation]]
-[[Category:Manage_risks]]
-[[Category:Risk_frameworks]]