grossing-up

grossing-up
Calculating a gross or pretax rate of interest or dividend by adding a notional amount of tax to the net, or post-tax amount received. Exchange Handbook Glossary

Financial and business terms. 2012.

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  • grossing up — Also known as gross up. Calculating the before tax value of a payment. If, for instance, A is supposed to be paying 100 of interest to B but has to withhold tax at, say, 10% it will pay 90 to B and 10 to HM Revenue & Customs (HMRC). In such a… …   Law dictionary

  • grossing up — The process of calculating the before tax value of an interest or dividend payment (figures that are required when completing your self assessment forms). Financial Services Glossary * * *    An accounting practice that calculates the amount of… …   Financial and business terms

  • grossing — grəʊs n. 12 dozen, 144 v. make or earn a total of (before taxes and other expenses) adj. large; coarse, crude, vulgar; disgusting, offensive; obese, fat adj. inclusive, complete, total; general; without deductions …   English contemporary dictionary

  • grossing up — Converting a net return into the equivalent gross amount. For example, if a net dividend (d) has been paid after deduction of r% tax, the gross equivalent (g) is given by: g = 100d (100 r) …   Big dictionary of business and management

  • Grossing-up-Verfahren — ⇡ Zwischengesellschaft …   Lexikon der Economics

  • grossing up of income — calculation of one s entire income (according to one s net income) …   English contemporary dictionary

  • List of highest-grossing films in Singapore — Here are the top grossing films in Singapore based on total receipts to December 2006 in Singapore dollars: Top grossing films of all time Top grossing films in 2004 Figures are as at 31 December 2004, with The Incredibles and Kung Fu Hustle were …   Wikipedia

  • List of highest-grossing films in the United States and Canada — Here are the 50 top grossing movies of all time in the United States and Canada, based on total receipts as of September 23, 2008. This figure is often called the U.S. box office or the North American box office, both of which are inaccurate. The …   Wikipedia

  • top-grossing — top grosser ˌtop ˈgrosser noun [countable] JOURNALISM a product, especially a film, play, book etc that makes more money than any other film etc in a particular period of time: • Top grosser was Harry Potter and the Sorcerer s Stone. top grossing …   Financial and business terms

  • List of highest-grossing Bollywood films — Box office figures in India are not official, as there is no official source. The following are the Lists of highest grossing Bollywood films in India according to [http://www.boxofficeindia.com Box Office India] and the ones compiled at… …   Wikipedia

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