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General Finance
Industry: Financial services
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General Finance
valuation reserve
Financial services; General Finance
An allowance to provide for changes in the value of a company's assets, such as depreciation.
split-rate tax system
Financial services; General Finance
A tax system that taxes retained earnings at a higher rate than earnings that are distributed as dividends.
Zabara
Financial services; General Finance
Applies mainly to international equities. Japanese securities transactions conducted on the principal of auction, i.e., (1) price priority in which the selling (buying) order with the lowest ...
value additivity principal
Financial services; General Finance
When the value of a whole group of assets exactly equals the sum of the values of the individual assets that make up the group of assets. Or, the principle that the net present value of a set of ...
value-added tax
Financial services; General Finance
Method of indirect taxation that levies a tax is at each stage of production on the value added at that specific stage.
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