Deferred tax and Spot rate: Difference between pages

Latest revision as of 11:31, 2 July 2022

1.

In interest rate markets, the Zero coupon rate.

2.

In foreign exchange markets, the foreign exchange rate for a transaction to be settled on the 'spot' date, normally two days after the deal date.

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-''Accounting.''
+.
-An accounting concept that arises to match the income and expenditure in a set of financial accounts with their related tax effects, by comparing for example the net book value of fixed assets and their respective Tax written down values.
+In interest rate markets, the Zero coupon rate.
-Deferred tax relates to the estimated future tax consequences of transactions and events that have been entered into at the balance sheet date.  Deferred tax relates to the difference between the 'accounting' and 'tax' balance sheets.
-A simple example of a deferred tax asset is a tax loss eligible for carry forward to shelter expected future taxable profits. In this case the expected future tax saving would be an asset/benefit recognised in the current balance sheet.
+.
+In foreign exchange markets, the foreign exchange rate for a transaction to be settled on the 'spot' date, normally two days after the deal date.
 == See also ==
-* [[Tax written down value]]
+* [[Backwardation]]
+* [[Cable]]
+* [[Forward foreign exchange rate]]
+* [[Forward margin]]
+* [[Forward points]]
+* [[FX]]
+* [[Interest rate parity]]
+* [[International Fisher Effect]]
+* [[Spot market]]
+* [[Spot price]]
+* [[Spot transaction]]
+* [[Tom]]
+* [[Tom next]]
+* [[Zero coupon yield]]
+[[Category:Financial_products_and_markets]]