Scheme rules and Short term: Difference between pages

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''Pensions''.
(ST).


Traditionally, that part of a pension trust deed dealing with the detailed provisions concerning eligibility, benefits, transfers and similar issues.
1.


In financial markets 'short term' usually means remaining maturities of up to and including one year.


The main part of the trust deed generally defines the power and duties of the trustees and the sponsoring company.
There are some minor exceptions. For example in bond markets 'short term' can refer to original maturities of less than two years.
 
 
2.
 
''Financial reporting''.
 
For financial reporting purposes, short term borrowings and other liabilities are ones payable within a year, or the next financial reporting period, if shorter.




== See also ==
== See also ==
* [[Trust deed]]
* [[Balance sheet]]
 
* [[Bond]]
[[Category:Accounting,_tax_and_regulation]]
* [[Longer term]]
[[Category:The_business_context]]
* [[Maturity]]
* [[Quoted rate]]
* [[Short]]
* [[Short dates]]
* [[Short-term investments]]

Revision as of 18:14, 12 November 2016

(ST).

1.

In financial markets 'short term' usually means remaining maturities of up to and including one year.

There are some minor exceptions. For example in bond markets 'short term' can refer to original maturities of less than two years.


2.

Financial reporting.

For financial reporting purposes, short term borrowings and other liabilities are ones payable within a year, or the next financial reporting period, if shorter.


See also