FINANCE|prices · SOCIAL QUESTIONS|social protection|social security · BUSINESS AND COMPETITION|accounting · ECONOMICS|economic policy|economic support|State aid
- luach aistrithe Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- TV | transfer value
- en
- Sainmhíniú amount expected to be realised by the disposal of an asset or liability in an open market Tagairt "COM-EN, based on: 'Need to know. IFRS 13 Fair Value Measurement', BDO International, 2013. http://www.bdointernational.com/Services/Audit/IFRS/Need%20to%20Know/Documents/Need%20to%20Know%20%20-%20IFRS%2013%20Fair%20Value%20Measurement%20(print).pdf [6.10.2014]"
- Nóta "In a pensions context, the transfer value is the lump sum amount representing the present value of a contributor's future pension entitlement. In other words, it is the amount of money the pension scheme would pay to another pension arrangement in lieu of the benefits that have been built up in the scheme, if the contributor decided to transfer his/her pension from that scheme. See: - Public Works and Government Services Canada > Payments and Pensions > Public Service Pension Plan >Pension Portability Package > Glossary > Transfer Value (TV) http://www.tpsgc-pwgsc.gc.ca/pension/act/transfr/glossar-eng.html [6.10.2014] - My Company Pension > Scheme Member > Redundancy > Redundancy - Transfer values > Preserved members of a DB scheme, http://www.mycompanypension.co.uk/Redundancy-Transfer-Values-Preserved-Members-DB [6.10.2014]"
- valeur de cession | valeur de transfert
- fr
- Sainmhíniú caractère économique et mesurable des éléments d'actif et de passif transmis dans un marché où la concurrence joue librement Tagairt COM-FR, d'après: 1. «Dictionnaire de la comptabilité et de la gestion financière», L. Ménard e.a., 2004, Institut Canadien des Comptables Agréés, ISBN 1-55385-121-8 [17.10.2014] 2. Le Grand Robert de la langue française en ligne (11.10.2014), Dictionnaires Le Robert [17.10.2014]