imported>Doug Williamson |
imported>Doug Williamson |
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| 1. ''Risk management - transferring & pooling risk - commercial.''
| | ''UK tax.'' |
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| A contract designed to provide protection against specified types of risk or loss, by paying out to the insured party in the event that the insured loss occurs.
| | The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances. |
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| Insurance is generally provided by specialist insurance companies, to whom an insurance premium is paid by the insured in advance.
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| | No WHT is payable on interest payments on these bonds providing they are listed on a recognised stock exchange. |
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| 2. ''Risk management - transferring & pooling risk - commercial.''
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| The act or structure of providing insurance on a commercial basis, or of buying it.
| | == See also == |
| | | * [[Eurobond]] |
| | | * [[His Majesty's Revenue & Customs]] (HMRC) |
| 3. ''Risk management - market stability - regulation.''
| | * [[International Securities Market]] |
| | | * [[United Kingdom]] |
| The actions or structures of a regulator or supervisor to ensure market stability, whether or not they are provided on commercial terms.
| | * [[Withholding tax]] (WHT) |
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| For example, the liquidity insurance provided by the Bank of England in acting as a lender of last resort for banks and other financial market participants.
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| Retail deposit insurance is another example.
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| 4. ''Risk management.''
| | ==External link== |
| | | *[https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm35218 Application of the Eurobond exemption - HMRC] |
| More broadly, any action or structure designed to reduce or mitigate risk.
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| == See also == | |
| * [[After the event insurance]] | |
| * [[Assurance]]
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| * [[Captive insurance company]]
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| * [[Chartered Insurance Institute]]
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| * [[Credit insurance]]
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| * [[Deposit insurance]]
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| * [[European Insurance and Occupational Pensions Authority]] (EIOPA)
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| * [[Excess]]
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| * [[Financial Conduct Authority]]
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| * [[Fixing instrument]]
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| * [[Force majeure]]
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| * [[GI]]
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| * [[Hedging]]
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| * [[HMO]]
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| * [[IFRS 4]]
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| *[[International Association of Insurance Supervisors]] (IAIS)
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| * [[ILS]]
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| * [[Insurable]]
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| * [[Insurance Capital Standard]]
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| * [[Insurance risk]]
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| * [[Insure]]
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| * [[Lender of last resort]]
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| * [[Liquidity insurance]]
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| * [[National Insurance]]
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| * [[Net-Zero Insurance Alliance]]
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| * [[Option]]
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| * [[Premium]]
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| * [[Price walking]]
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| * [[Principles for Sustainable Insurance]]
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| * [[Regulation]]
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| * [[Reinsurance]]
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| * [[Risk]]
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| * [[Risk management]]
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| * [[Risk response]]
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| * [[Supervision]]
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| * [[Trade credit insurance]]
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| * [[Transfer]]
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| * [[Trustee liability insurance]]
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| * [[Underwriting]]
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| [[Category:Financial_risk_management]] | | [[Category:Accounting,_tax_and_regulation]] |
