C. Empirical evidence on costs and benefits

C. Empirical evidence on costs and benefits 32 33

III. COSTS AND BENEFITS OF EMS STANDARDS

As regards commission income, it is required to make disclosure of the amount of such income at current period and last period by category (income from application fee, income from redemption fee, income from transition fee and income from subscription fee).

III. COSTS AND BENEFITS OF EMS STANDARDS 25 40

(31) As regards income tax expenses, it is required to make disclosure of the composition of income tax expenses (proceeds), including current income tax and deferred income tax it is also required to make disclosure of the relations between income tax expenses (proceeds) and accounting profits.

Yield

( ) Income programme support charges

Two formats of the PSD income statement are included in the present work plan and budget document table 1 PSD income statement and table 1A net income after allocation of operating expenses by revenue generating activity (Management statement supporting table 1).

(a) The assignor has received the proceeds under instructions from the assignee to hold the proceeds for the benefit of the assignee and

Family earnings

Total Profits

The budgets do not indicate actual revenues received, which have generally turned out to be far less.

(25) As regards income from management cost, it is required to make disclosure of the amount of such income at current period and last period according to such categories as income from securities investment fund management cost and income from social security fund management cost.

As to the definition of proceeds , language was suggested along the following lines Proceeds includes whatever is received upon the collection or disposition of the receivables or of the proceeds. With regard to the issue of the transfer of rights in proceeds, it was suggested that paragraph (3) should be replaced by wording along the following lines An assignment of receivables also assigns the assignor s rights to their proceeds .

Low and middle income families will benefit from a notable increase in disposable income.

(i) Identification, freezing, seizure and confiscation of the proceeds of crime

Maintenance charge.

Net gain on exchange

The average rate of realized revenues in 2001 at the Federation level per resident was KM 182.92, and per insured person, KM 220.87.

Income, capital gains or losses and any associated expenses will be credited or debited to the Revolving Credit Fund as received.

Some gminas introduced fixed payments for services.

The cumulative annualized total rate of return over the 38 year period for which data are available was 9 per cent, or a real rate of return of 3.8 per cent, after adjustment by the United States consumer price index.

(3) where the fund is a loan of discounted interest or a special subsidy, it shall be dealt with as an income of the enterprise.

Bank charges and subscriptions.

Less fees and support costs

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

Special rules on proceeds

Proceeds derived from the offence

(ii) Control of the proceeds of crime

(j) Assessed contributions received in advance

A. Collection of contributions . 58 24

A. Collection of contributions

Transponder charges

Fees based on market value

It's the gas man.

The securities firm can charge management cost according to agreement.

Contributions and miscellaneous income (including currency exchange gains) received in the course of the year amounted to US 805.2 million for the Annual Programme Budget plus US 10 million for Junior Professional Officers (JPO).

20. As a policy, successive budgets have increased a variety of taxes and fees for government services a capital gains tax on property sales by non Bermudians was introduced in 1995.

Statistical data on investigations, prosecutions and convictions related to money laundering and on proceeds seized or confiscated as a result of legal action, 1998 2000, 2000 2002 and 2002 2004

This income is expected to remain around 6 per cent of net proceeds.

The cost of schooling is charged to the parents.

Provision for uncollectible contributions receivable

In addition, the Agency was reviewing charges levied by host authorities for basic education services with a view to adopting similar ones.

There is no income tax, and customs duties account for about 35 per cent of government revenues other significant revenue sources are company fees, land and stamp taxes, employment tax, a hospital levy, vehicle licence fees and taxes on hotel occupancy, passenger departures and cigarette sales.