Crystallisation and Current account deficit: Difference between pages

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1. ''Law - security''
''Economics - national accounting - balance of trade.''


In the law of security and charges over assets, crystallisation is the transformation of a floating charge over assets into a fixed charge.
(CAD).


Crystallisation happens on the appointment of an administrative receiver, on the presentation of a winding-up petition, or as otherwise provided for in the document creating the charge.
A measurement of a country's trade when the value of imported goods and services exceeds the value of exported goods and services.


It includes net income, such as interest and dividends, as well as transfers, such as foreign aid.


2. ''Tax and financial reporting.''


In tax and financial reporting, crystallisation is the change of an unrealised gain or loss to a realised one.
==See also==
* [[Balance of payments]]
* [[Balance of trade]]
* [[CAD]]
* [[Current]]
* [[Current account]]
* [[Capital account]]
* [[Economics]]
* [[Foreign aid]]


 
[[Category:Trade_finance]]
== See also ==
* [[Charge]]
* [[Fixed charge]]
* [[Floating charge]]
* [[Realisation]]
* [[Security]]
* [[Settlement]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 15:32, 19 April 2023

Economics - national accounting - balance of trade.

(CAD).

A measurement of a country's trade when the value of imported goods and services exceeds the value of exported goods and services.

It includes net income, such as interest and dividends, as well as transfers, such as foreign aid.


See also