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18:52 Dec 7, 2016 |
Chinese to English translations [PRO] Bus/Financial - Law: Contract(s) | |||||||
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| Selected response from: changwinnie United States | ||||||
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Summary of answers provided | ||||
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5 | asset payback mechanism |
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4 | Asset disbursement mechanism |
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4 | Asset reinvestment mechanism |
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2 | deferred tax asset mechanism |
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Discussion entries: 3 | |
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Asset disbursement mechanism Explanation: This refers to a type of investment-linked insurance policy where a client receives a payout from the insurance premiums paid, but the payout may be from the principal and not necessary from any investment returns or dividends. "Reimbursement" and "payout" are probably less appropriate than "disbursement" because the client is being paid with his own money. "Disbursement" would be more fitting to the fact that money is coming out of the account, without the somewhat positive connotations of "reimbursement" or "payout." Reference: http://law.fsc.gov.tw/law/NewsContent.aspx?id=4342 |
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Asset reinvestment mechanism Explanation: Since the insurance premium payout is put back into the investment component of the policy, I think it is a form of re-investment. As opposed to reinvestment, policy holders have the option of 資產 提取 which means policyholders can take the payout without putting it back to the policy. It’s a typical Taiwan financial term. Hope you find my suggestion helpful. |
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asset payback mechanism Explanation: http://news.ltn.com.tw/news/business/breakingnews/1121479 因應民眾需求潮流,愈來愈多保險公司為類全委保單設計資產撥回機制,包括國泰、富邦等公司,約定固定時間配一筆錢到投資人帳戶,大都是約定每月,讓民眾可藉由穩健每月撥回資產的特性來創造穩定的現金流入,作為第二筆月退俸收入。 it is the amount transferred back to the policy holder's account that he can withdraw at any time. -------------------------------------------------- Note added at 1 day18 hrs (2016-12-09 13:50:28 GMT) -------------------------------------------------- 撥回的資產是可由 policy holder任意支配的cash。 |
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deferred tax asset mechanism Explanation: Deferred Tax Asset - Video | Investopedia www.investopedia.com/video/play/deferred-tax-asset/ A Deferred Tax Asset is an asset on a company’s balance sheet that may be used to reduce taxable income. It is the opposite of a deferred tax liability, which describes something that will increase income tax. ... When recorded income taxes payable are higher than the income taxes ... Financial Accounting and Reporting: A Global Perspective https://books.google.com/books?isbn=1844802507 Hervé Stolowy, Michel Lebas - 2006 - Business & Economics The deferred taxation mechanism's impact is only to modify the timing of the ... These temporary differences will generate a deferred tax asset because, as was ... -------------------------------------------------- Note added at 1 day20 hrs (2016-12-09 15:32:13 GMT) -------------------------------------------------- or: mechanism of reversal of assets Dual Reporting for Equity and Other Comprehensive Income under IFRSs ... https://books.google.com/books?isbn=1118314301 Francesco Bellandi - 2012 - Business & Economics While U.S. GAAP does not permit a reversal of impairment until the ... The mechanism of reversal of impairment for tangible and intangible assets carried at ... |
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