(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

Foreign tax and social security claims

This claim unit was deferred from the second instalment of F4 claims.

The fifth F4 instalment includes a number of claims or parts of claims that were deferred from previous F4 instalments or transferred from other claims categories.

Details of the claims or parts of claims that were deferred from previous F4 instalments or transferred from other claims categories are discussed in the relevant sections of this report.

(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.

Nevertheless, the claims of foreign creditors other than those concerning tax and social security obligations shall not be ranked lower than identify the class of unsecured non preference claims, while providing that a foreign claim is to be ranked lower than the unsecured non preference claims if an equivalent local claim (e.g. claim for a penalty or deferred payment claim) has a rank lower than the unsecured non preference claims . quot

Nevertheless, the claims of foreign creditors other than those concerning tax and social security obligations shall not be ranked lower than identify the class of general non preference claims, while providing that a foreign claim is to be ranked lower than the general non preference claims if an equivalent local claim (e.g. claim for a penalty or deferred payment claim) has a rank lower than the general non preference claims .

Nevertheless, the claims of foreign creditors other than those concerning tax and social security obligations shall not be ranked lower than identify the class of unsecured non preference claims, while providing that a foreign claim is to be ranked lower than the unsecured non preference claims if an equivalent local claim (e.g. claim for a penalty or deferred payment claim) has a rank lower than the unsecured non preference claims .

These category C claims that have been deferred will be reported by the D2 Panel in its report and recommendations in respect of the eligible category D claims.

It was suggested that paragraph (2), which placed foreign claims on equal footing with local non priority claims, should be redrafted so as to make it clear that foreign claims would not receive better treatment than those local claims whose payment was deferred.

In respect of paragraph (2), it was pointed out that in some legal systems the payment of certain categories of claims (such as fines and other pecuniary sanctions, or claims whose payment was deferred) were ranked lower than unsecured non priority claims.

And in the case of an IRA or 401k, they are tax deferred and you can invest this and you can get interest on it.

As regards the question of foreign tax and social security claims, it was observed that including reference to those claims might elicit objections to the Model Provisions in those States that traditionally did not accord to foreign tax and other authorities status equal to that accorded to local tax and other fiscal authorities.

Deferred projects

Deferred chargesc

Income, deferred

Deferred retirement benefit

(m) Deferred charges.

After a review of the statistical data, the Panel decided that a decision regarding any global adjustment should be deferred until after the individual review of the claims, to determine whether such review was sufficient to adjust or eliminate overstated claims.

It was noted that foreign tax and social security claims were not expressly excluded from the ambit of paragraph (2).

The notification also said that the overseas investors actually recovered the direct investment which enjoyed the policy treatment of temporary exemption from withholding income tax via equity transfer, repurchase and liquidation. The deferred tax should be reported and paid to the tax department according to stipulated procedures within 7 days after actually collecting relevant payments.

Note 4. Deferred charges

Note 13. Deferred income

ac These are category C claims for which the substantive processing has been deferred pending the verification of the C8 business losses for stand alone, competing and overlapping issues.

There are xx category C claims for which the substantive processing has been deferred pending the verification of the C8 business losses for stand alone, competing and overlapping issues.

More and more tax claims are being produced, and not only against Yukos. Tax claims against the telecommunications company Vympelkom (one of Russia s leading firms, and the first to be listed on the New York Stock Exchange in 90 years) send an unambiguous signal to investors no one is safe.

Questions deferred for future consideration

Deferred credits and other liabilities

Other receivables and deferred charges

Tax. Full tax. English tax.

What happens to a dream deferred?

Until which day is it deferred?

to what day shall they be deferred?

For what Day are these (portents) deferred?

(k) Deferred charges shown under other assets

Note 9. Accounts receivable and deferred charges

(a) Other accounts receivable and deferred charges

(d) Other accounts receivable and deferred charges

The issue was deferred for further study.

The alternative provision in the footnote differed from the provision in the text only in that it allowed discrimination against foreign tax and social security claims.

The alternative provision in the footnote differs from the provision in the text only in that it allows discrimination against foreign tax and social security claims.

quot (2) Paragraph (1) of this article does not affect the ranking of claims in a proceeding under identify laws of the enacting State relating to insolvency and the exclusion of foreign tax and social security claims from such a proceeding.

(2) Paragraph (1) of this article does not affect the ranking of claims in a proceeding under identify laws of the enacting State relating to insolvency or the exclusion of foreign tax and social security claims from such a proceeding.

(2) Paragraph (1) of this article does not affect the ranking of claims in a proceeding under identify laws of the enacting State relating to insolvency and the exclusion of foreign tax and social security claims from such a proceeding.