In such cases, an entity measures deferred tax liabilities and deferred tax assets using the tax rate and the tax base that are consistent with the expected manner of recovery or settlement.

8. Emphasises that safety must continue to be one of the priority objectives of the future transport policy and that the safety of active and passive users of all transport modes has to be guaranteed; considers it to be of the utmost importance to reduce the health effects of transport, especially through the use of modern technologies, and to ensure the rights of passengers in all transport modes, particularly those with reduced mobility, by means of clear and transparent regulations; supports the creation of a charter of passengers´ rights in the European Union;

8. Emphasises that safety must continue to be one of the priority objectives of the future transport policy and that the safety of active and passive users of all transport modes has to be guaranteed; considers it to be of the utmost importance to reduce the health effects of transport, especially through the use of modern technologies, and to ensure the rights of passengers in all transport modes, particularly those with reduced mobility, by means of clear and transparent regulations; supports the creation of a charter of passengers´ rights in the European Union;

It might be possible to have a qualified outsider, such as a life insurance company, manage the assets and liabilities of a pension plan that's winding up on an administrative-services-only basis. Bring in the insurance company's guarantee on only a small portion of the uncertainty, the unpredictability of those claims, to provide the needed guarantee.

Therefore, the passive to the active system has very much impressed me.

[22] For a detailed analysis of the ongoing deleveraging, including on the deleveraging modes (active, passive and unsuccessful) and drivers, and lingering deleveraging needs in the euro area's households and corporates, see 'Private Sector Deleveraging: Where Do We Stand?' Quarterly Report on the Euro Area, 2014(3):7-19, and 'Private Sector Deleveraging: Outlook and Implication for the Forecast,' box 1.2, in 'European Economic Forecast-Autumn 2014,' op.cit.:44-8.