ANPC

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ANPCAustralian Network for Plant Conservation
ANPCAutoritatea Nationala pentru Protectia Consumatorilor
ANPCAdult Neural Progenitor Cells
ANPCAustralian National Playwrights' Centre
ANPCAlberta Native Plant Council
ANPCAutoridade Nacional da Protecção Civil (Portuguese: National Authority for Civil Protection; Lisbon, Portugal)
ANPCAkzo Nobel Polymer Chemicals (various locations)
ANPCAkzo Nobel Powder Coatings (various locations)
ANPCAssociação Nacional de Psicanálise Clínica
ANPCAutoritatii Nationale pentru Protectia Consumatorului (Romania)
ANPCAssociação Nacional de Proprietários e Produtores de Caça
ANPCAdvanced Navigation & Positioning Corporation
ANPCAnaerobic Plate Count
ANPCAquatic Nuisance Plant Control, Inc.
ANPCA Notional Principal Contract (taxes)
ANPCAmerica's National Prayer Committee
ANPCAssociação Nacional de Pesquisas Científicas
ANPCAnimal Nutrition Physiology Center
ANPCAnnual National Pez Convention
ANPCAssociation Nigerien des Professionalles en Communication
ANPCAccomack-Northampton Pregnancy Center
ANPCAddressing and Numbering Policy Council
ANPCAsociación Nacional de Profesores de Ciencia
ANPCAbuse Neglect Prevention Committee
ANPCAmerican National Petroleum Corp.
ANPCAgenzia Nazionale della Protezione Civile
ANPCAlabama Nurse Practitioner Council
ANPCAssemblée Nationale Populaire de Chine
ANPCAntenna/Nonmetallics Product Center (Raytheon)
ANPCAdoptable Non-Playing Character (gaming)
ANPCA Network Payment Company
ANPCAnti Noise Pollution Committee
ANPCAdvanced Non Profile Character (gaming)
ANPCAsymmetric Nonlinear Photonic Crystal
ANPCAutorité Nationale pour la Protection du Consommateur
ANPCAll-Night Party Chick
ANPCAgência Nacional de Previdência Complementar
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References in periodicals archive ?
* Periodic payments under a notional principal contract are payable at intervals of one year or less and are recognized ratably on a daily basis.
They are recognized over the term of a notional principal contract in a manner reflecting the economic substance of the contract.
* Termination payments, which extinguish or assign rights and obligations of a party to a notional principal contract, are recognized by the party receiving them in the year in which the contract is extinguished, assigned, or exchanged.
A notional principal contract is defined as "a financial instrument that provides for the payment of amounts by one party to another at specified intervals calculated by reference to a specified index upon a notional principal amount in exchange for specified consideration or a promise to pay similar amounts." (2) A notional principal amount is defined as "any specified amount of money or property that, when multiplied by a specified index, measures a party's rights and obligations under the contract, but is not borrowed or loaned between the parties as part of the contract." (3)
32 "The rules of [sections] 1.446-3 govern the timing of income and deductions with respect to a notional principal contract unless, because the notional principal contract is used as a hedge, the application of those rules would not result in the matching that is needed to satisfy the clear reflection standard of [sections] 1.446-4(b) of this section." Prop.
Bullet swaps: Under existing law, as noted above, arguably at least one side of a contract must provide for a series of two or more payments before it can be treated as a notional principal contract. Thus, a bullet swap over an equity, which provides for one net payment at the end based on interest rates at various dates, dividends paid from time to time, and the net appreciation or depreciation of the reference equity, was not a notional principal contract under Sec.
Bullet swaps: The proposed regulations provide that fixing an amount due under a contract is treated as a "payment" for purposes of the rule that at least one leg of a notional principal contract must provide for a series of two or more "payments." An example provides that a bullet swap is a notional principal contract, because each fixing of LIBOR (London Interbank Offered Rate) or dividend payment constitutes a "payment" for this purpose.
But given the mechanical definition of a notional principal contract, it is not obvious that all credit-related derivatives will be notional principal contracts.
must be recognized over the term of a notional principal contract in a manner that reflects the economic substance of the contract." The proposed regulations establish broad guidelines with respect to how this general standard should be met.
The FSA concluded that the forward Treasury rate-lock agreement was a forward-rate agreement, not a notional principal contract. Under the facts available, the IRS could not determine if the hedging rules under Regs.
1.1275-6(b) (3) as a spot, forward or futures contract, an option, a notional principal contract, a debt instrument or a similar instrument or combination or series of financial instruments) and the combined cash flows of the hedge and the QDI permit the calculation of a yield to maturity under the OID regulations, the taxpayer may treat the combined cash flows from the different sources as a single cash flow from a synthetic debt instrument for tax purposes..the intent is to permit a more appropriate determination of the character and timing of income (even though this is generally covered by Regs.
However, if a notional principal contract is used as a hedge, the taxpayer may wish to identify the contract as such, to avoid the straddle rules of Sec.