Bulk transfer and Context of treasury: Difference between pages

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''Pensions''.
==The business context==


The transfer of pension liabilities (and usually an equivalent value of assets), relating to a group of members, from one pension scheme to another.  Such transfers often arise in connection with merger and acquisition activity.
Treasury should hold a pivotal position within the organisation to add most value and must have a detailed understanding of the business. External events that may impact on the business should be identified, solutions recommended (which may not be purely treasury) and communicated in a timely manner.


== See also ==
==Accounting, tax and regulation==
* [[Transfer value]]
 
Accounting rules, tax and other legislation or regulation may affect the financial markets accessed by the organisation, the activities undertaken by treasury and how such activities are reported. Regulatory requirements can change frequently so keeping up to date is key.
 
[[Category:Context_of_treasury]]

Revision as of 09:29, 20 October 2014

The business context

Treasury should hold a pivotal position within the organisation to add most value and must have a detailed understanding of the business. External events that may impact on the business should be identified, solutions recommended (which may not be purely treasury) and communicated in a timely manner.

Accounting, tax and regulation

Accounting rules, tax and other legislation or regulation may affect the financial markets accessed by the organisation, the activities undertaken by treasury and how such activities are reported. Regulatory requirements can change frequently so keeping up to date is key.