A reserve account to be credited when the branch has the legal obligation or vicarious service by results from an event that happened in the past lead to many possibilities is needed to transfer the economic benefits in the future payment obligations. If the influence of time is important, the reserve will be determined by how the discount amount must be spent in the future to pay debt obligations. The discount rates used are pre-tax discount rate and clearly reflects the estimated current market value of the time of money and the risks specific to that debt.
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