Traduction de «immobilisations financières » (Français → Anglais) :

2. List of applicable locked-in plans: (Please identify all locked-in registered retirement savings plans, life income funds, restricted locked-in savings plans or restricted life income funds that are held by the financial institution identified above and from which you intend to withdraw or transfer funds.)

209 (1) If a registrant (other than a financial institution or a government) is a public service body, section 141.2 and subsections 199(2) to (4) and 200(2) and (3) apply, with any modifications that the circumstances require, to real property acquired by the registrant for use as capital property of the registrant or, in the case of subsection 199(4), to improvements to real property that is capital property of the registrant, as if the real property were personal property.

Total financial hardship withdrawals made during the calendar year from all federally regulated locked-in registered retirement savings plans, life income funds, restricted life income funds and restricted locked-in savings plans.

8 (1) In calculating the amount of any development incentive for the establishment, expansion or modernization of any facility, there may be included in the approved capital costs of establishing, expanding or modernizing the facility any capital expenditures made by the applicant to provincial, municipal or other public authorities for the provision of services or utilities required for or in connection with the facility, if the Minister is of the opinion that the expenditures were reasonably and responsibly made, but no such expenditures shall be so included in excess of 20% of the total amount of the approved capital costs of establishing, expanding or modernizing the facility, after deducting from those approved capital costs all federa ...[+++]l, provincial and municipal grants or other financial assistance made or to be made in connection therewith or for which the applicant would ordinarily have been eligible by reason of the establishment, expansion or modernization of the facility.

According to the Belgian authorities, the value of IFB’s fixed assets which could theoretically have been realised if IFB had filed for bankruptcy in January 2003 included tangible fixed assets and financial fixed assets (shareholdings).

(c) revaluation of tangible fixed assets and financial fixed assets.