Proprietary trading and Provision: Difference between pages

Revision as of 08:26, 30 January 2019

1. Accounting.

A form of liability where there is uncertainty as to the amount and timing of final settlement.

Relevant accounting standards include IAS 37 and Section 21 of FRS 102.

2. Accounting.

A reduction in the carrying amount, or net book value, of an asset to recognise an estimated reduction in value.

Examples include bad debt provisions and provisions for depreciation.

3. Law.

A significant individual part of a law, for example a tax anti-avoidance provision.

4. Contract law.

A significant individual part of a contract, for example a clause or a term in a contract.

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-Trading by a financial institution on its own behalf, rather than acting primarily as an intermediary.
+. ''Accounting''.
+A form of liability where there is uncertainty as to the amount and timing of final settlement.
+Relevant accounting standards include IAS 37 and Section 21 of FRS 102.
+. ''Accounting''.
+A reduction in the carrying amount, or net book value, of an asset to recognise an estimated reduction in value.
+Examples include bad debt provisions and provisions for depreciation.
+. ''Law''.
+A significant individual part of a law, for example a tax anti-avoidance provision.
+. ''Contract law''.
+A significant individual part of a contract, for example a clause or a term in a contract.
 == See also ==
-* [[Capital]]
+* [[Accrual]]
-* [[Commercial banks]]
+* [[Anti-avoidance provision]]
-* [[Investment bank]]
+* [[Bad debt provision]]
-* [[Merchant bank]]
+* [[Book reserve]]
-* [[Primary market]]
+* [[Call provision]]
-* [[Secondary market]]
+* [[Carrying amount]]
-* [[Security]]
+* [[Contract]]
+* [[Depreciation]]
+* [[FRS 102]]
+* [[General provision]]
+* [[IAS 37]]
+* [[Liabilities]]
+* [[Make whole provision]]
+* [[Net book value]]
+* [[Term]]
+* [[Zero rate provision]]
+[[Category:Accounting,_tax_and_regulation]]
+[[Category:Compliance_and_audit]]