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For example, the satisfaction presumption provides that such an entity that is a partner is generally presumed to be able to satisfy its obligations under local law in determining how partnership liabilities are allocated, notwithstanding its actual net value.
Certain information about benefit obligations should be presented on the face of one or more financial statements.
For example, is "brief" determined on the basis of the absolute number of months between the loans or the number of months relative to the terms of the obligations sought to be aggregated?
The new requirement will affect stockholders' equity in many instances, but most probably in companies that sponsor dollar-per-month plans, where the projected benefit obligation is equal to the ABO, and other plans whose unfunded ABO rose as a result of actuarial losses, such as declines in asset values stemming from the stock market crash.
The issuance of a debt obligation under a commitment or under the significant modification of a debt obligation could subject the borrower to adverse income tax consequences in situations in which the issue price of the debt obligation is less than the cash actually received by the company.
Some governments will not have the funds to set aside and will fund only part or continue to pay-as-you-go and accept the net obligation liability on the financial statements.
The 2 spheres of obligation, professional and personal, are both separate and overlapping.
This Statement also addresses questions about the classification of certain financial instruments that embody obligations to issue equity shares.
In his report, Lee said that CFDs are generally more expensive to administer than general obligation bonds.
Organizational obligations are two-way: employees have obligations to employers and employers have obligations to employees.
Certain employers, including government agencies, have a legal obligation to provide persons with mental retardation with equal access to employment.