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  2. Gross-up clause - Wikipedia

    en.wikipedia.org/wiki/Gross-up_clause

    The provision will usually indicate that if there is a mandatory withholding or deduction by operation of law (usually with respect to tax), then the paying party shall "gross up" the payment so that the receiving party receives the same net amount.

  3. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    In financial accounting under International Financial Reporting Standards (IFRS), a provision is an account that records a present liability of an entity. The recording of the liability in the entity's balance sheet is matched to an appropriate expense account on the entity's income statement .

  4. Wages and salaries - Wikipedia

    en.wikipedia.org/wiki/Wages_and_salaries

    Alternatively, all or a part may be paid in various other ways, such as payment in kind in the form of goods or services provided to the employee, [1] such as food and board. For tax purposes, wages and salaries normally do not include other non-cash benefits received by an employee, such as flights, payment of school fees etc.

  5. Salary packaging - Wikipedia

    en.wikipedia.org/wiki/Salary_packaging

    Salary packaging (also known as salary sacrifice or salary exchange) is the inclusion of employee benefits (also called fringe benefits) in an employee remuneration package in exchange for giving up part of monetary salary. Such arrangements are entered into most commonly if there are tax or other benefits to be derived by the employer or ...

  6. Provision (contracting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(contracting)

    In United States government contracting, a provision or solicitation provision is a written term or condition used in a solicitation. A solicitation provision applies only before a contract is awarded to a vendor. [1] This distinguishes provisions from clauses, which apply after contracts are awarded (and possibly before).

  7. Tenancy deposit scheme (England and Wales) - Wikipedia

    en.wikipedia.org/wiki/Tenancy_Deposit_Scheme...

    It is common for landlords to take a dilapidation deposit from a tenant at the start of the tenancy. The deposit acts as a safeguard should the tenant cause any damage to the property. Some unscrupulous landlords are either very slow to return deposits at the end of the tenancy or make unfair deductions.

  8. List of enacting clauses - Wikipedia

    en.wikipedia.org/wiki/List_of_enacting_clauses

    An enacting clause is a short phrase that introduces the main provisions of a law enacted by a legislature. It is also called enacting formula or enacting words. [1] It usually declares the source from which the law claims to derive its authority. In many countries, an enacting formula is not considered necessary and is simply omitted.

  9. Costly state verification - Wikipedia

    en.wikipedia.org/wiki/Costly_state_verification

    Costly State Verification (CSV) is an approach in contract theory that considers a contract design problem in which verification (or disclosure) of enterprise performance is costly and a lender has to pay a monitoring cost. A central result of CSV approach is that it is generally optimal to commit to a partial, state-contingent disclosure rule.