(a) The proceeds of serious offences, or assets of a value equivalent to that of such proceeds

There are no income, estate or capital gains taxes.

As indicated above, training has been received in the areas of asset forfeiture and proceeds from crime.

(a) The creation of a security right in proceeds is governed by the law of the State whose law governs governing the creation of the security right in the original encumbered asset from which the proceeds arose and

(b) The proceeds are held by the assignor for the benefit of the assignee separately and are reasonably identifiable from the assets of the assignor, such as in the case of a separate deposit or securities account containing only proceeds consisting of cash or securities.

The installations give considerable economic and scientific return of the national inputs.

(a) The use and disposal of assets of the estate (including encumbered assets) in the ordinary course of business, except cash proceeds and

(b) An allocation to high yield bonds will provide further diversification benefits to the portfolio, more than compensating for the risk of this asset category

that have been used to commit a crime, that have been designed for use in committing a crime, that have been acquired by means of a crime or as a remuneration for a crime, or that have been acquired, even partly, in exchange for the assets mentioned in c) above, if the value of the assets mentioned in c) above is not negligible in comparison with the value of the acquired assets.

And they can start producing from the trees as many as they like.

It was stated that in some legal systems the asset referred to as proceeds was a separate asset subject to a different legal regime and could not be brought under the legal regime governing receivables.

Large investors diversify their asset portfolio in order to optimize their risk return ratio.

The offender shall be punished by imprisonment for a term of six months to five years or by a fine or by a ban on professional activities,

Five institutions were fully profitable, generating inflation adjusted positive returns on assets.

Forest fiscal reform provides opportunities to increase revenues generated from forest resources.

The low interest rate on long term Treasury bonds has also boosted demand for other long term assets that promise higher yields, including equities, farm land, high yield corporate bonds, gold, and real estate. When interest rates rise, the prices of those assets will fall as well.

(ee) Proceeds means whatever is received in respect of encumbered assets, including what is received as a result of sale, lease or other disposition or collection, civil and natural fruits, dividends, distributions, insurance proceeds and claims arising from damage or loss, and tort or warranty claims.

At the time, the Committee had noted that it had been difficult to pinpoint exactly how and where all the efficiency gains had arisen.

(vii) Miscellaneous income includes income from rental of premises, sale of used or surplus property, refunds of expenditures charged to prior periods, income resulting from net gains resulting from currency translations, settlements of insurance claims, monies accepted for which no purpose was specified and other sundry income

(viii) Miscellaneous income includes income from rental of premises, sale of used or surplus property, refunds of expenditures charged to prior periods, income resulting from net gains resulting from currency translations, settlements of insurance claims, monies accepted for which no purpose was specified and other sundry income

(i) Another secured creditor with a security right in the same encumbered asset (whether as an original encumbered asset or proceeds)

Article 25 The Company shall present the data of the previous period, that of the current period and the percentage increase or decrease of the following business performance indicators rate of return on net assets, rate of return on total assets and business expense ratio in tabular form.

Article 76 The Company shall present the data of the previous period in tabular form, that of the current period and the percentage increase or decrease of the following business performance indicators rate of return on net assets, rate of return on total assets and business expense ratio.

Furthermore, a project company established as an independent legal entity allows a clear separation between the assets, proceeds and liabilities of the project and those of the project sponsors, thus facilitating accounting and auditing procedures.

(iv) The proceeds from the sale of surplus property

The treatment of non financial assets and the revenue flows stemming from the leasing or right to use these assets, for example, software, copyrights on music and film, research and development

The funding gap for the regular budget would have been 12.1 million if the exchange rate gains and the interest income were excluded from the total income.

Such restrictions might serve the purpose of ensuring the transparency of the project s accounts and preserving the integrity of the project s assets, by segregating each project s assets, proceeds and liabilities from the assets, proceeds and liabilities of other projects or other activities not related to the project.

Low real long term rates mean that any long term asset that pays, say, 100 a year in real terms would have been worth a real 1,429 in 1984, when it yielded 7 , but would have to be worth a real 5,000 now, when it yields just 2 . A decline in long term rates of such magnitude would thus appear to imply massive price inflation for real assets, justifying the high prices we are in fact seeing.

All low and medium income workers can benefit, regardless of their assets or whether they have children.

(iv) The proceeds from the sale of surplus property

Because the impact framework includes both benefits and costs, it provides the potential to calculate the return on investment generated by reform measures.

He requests the Committee to seek restitution of his property or, alternatively, the full proceeds of its sale.

Techniques for tracing property, which represents the proceeds of crime or which is intended to be used for the financing of terrorism, with a view to ensuring that such property is frozen, seized or confiscated?

The law should provide that a secured creditor's priority with respect to an encumbered asset extends to the proceeds of the asset subject to the requirements of recommendation 54.

Priority should also be given to judicial integrity and international cooperation on the confiscation, recovery and return of assets and the proceeds of crime.

When contributions can no longer cover benefit payments, investment income and capital returns will have much bigger implications for achieving the Fund's mission of going forward.

(3)the cash it charged from other entities or the contractual rights to other financial assets it holds

Even large producers may be deterred from making product and process investments if the prices they can get from large retailing conglomerates prevent them from securing an adequate return to cover their costs.

Its current economic situation is irrelevant, considering that the income it has derived from the property since 1952, i.e. net proceeds from rent for more than four decades and the proceeds from the privatization sale of the property, is sufficient to cover adequate compensation.

(33) As regards investment yield, it is required to make disclosure of investment yield in current year and that in last year by securities category (like government securities and funds, etc.).

It was further argued by some representatives that the provisions on asset recovery should be applied not only to assets diverted through corruption related practices, but also to proceeds of other crimes, in particular those committed by organized criminal groups.

Other approaches focus on the use of the proceeds of the sale of the encumbered assets (see below, paras. 92 and 93).

UNITAR is totally self funding and does not receive any contributions from United Nations core funds, nor does it charge any fees to the beneficiaries of its programmes.

Property that was obtained by marital partners by working during their marital community, as well as the earnings from this property, constitutes joint property.