Примеры использования Available-for-sale на Английском языке и их переводы на Русский язык
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Official
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Colloquial
Available-for-sale financial investments.
The Group also holds available-for-sale investments.
Available-for-sale financial investments.
Changes in fair value of available-for-sale investments.
Available-for-sale assets are subsequently measured at fair value.
In thousand Armenian drams Available-for-sale Available-for-sale.
The Group uses quoted market prices to determine fair value for the securities available-for-sale.
Net gain on available-for-sale investments.
All other investments, other than loans and receivables,are classified as available-for-sale.
Investments available-for-sale measured at fair value.
The Group classifies its financial assets into the following measurement categories available-for-sale and loans and receivables.
Changes to the value of available-for-sale assets are recognized directly in equity.
NET GAIN/(LOSS) ON INVESTMENT SECURITIES Restated net gain/(loss)on investments securities include net gain on derecognition of securities available-for-sale.
Available-for-sale financial assets Available-for-sale investments are carried at fair value.
The fair value of unquoted equity securities available-for-sale with a carrying value of AMD 110,822 thousand 2013.
Available-for-sale assets are stated at fair value, except for those whose fair value cannot be determined reliably;
Financial assets of the Group are classified into the following specific categories:(i) available-for-sale(“AFS”),(ii) held-to-maturity, and(iii) loans and receivables.
The Bank's investments available-for-sale comprise mostly US Treasury Bonds, notes of the NBK, and other Kazakhstan entities.
The acquired ownership interest in Razguliay Group(19.97% of shares)was accounted for as available-for-sale investment and included in Longterm investments Note 11.
Interest in relation to an available-for-sale financial asset is recognised in profit or loss using the effective interest method.
Transfers of financial assets The Group has transactions to sell securities classified as trading and available-for-sale under agreements to repurchase see Notes 6, 10, 16 and 17 for details.
Dividends on available-for-sale equity instruments are recognised in profit and loss when the Group's right to receive payment is established and inflow of benefits is probable.
Upon initial recognition,the Bank designates securities as available-for-sale financial assets recognition of changes in fair value through equity.
Dividends on available-for-sale equity instruments are recognised in profit or loss when the Group's right to receive payment is established and it is probable that the dividends will be collected.
As at 31 December 2016 the fair value of unquoted equity securities available-for-sale with a carrying value of AMD 170,163 thousand as at 31 December 2015.
For available-for-sale financial investments, the Group assesses at each reporting date whether there is objective evidence that an investment or a group of investments is impaired.
Differences arising from changes to the fair value of available-for-sale financial instruments are recognised through other comprehensive income in equity.
Financial instruments The Group classifies non-derivative financial assets into the following categories: financial assets held-to-maturity,loans and receivables and available-for-sale financial assets.
In the case of debt instruments classified as available-for-sale, the impairment is assessed based on the same criteria as financial assets carried at amortized cost.
Dividends on available-for-sale equity instruments are recognised in profit or loss for the year as finance income when the Company's right to receive payment is established and it is probable that the dividends will be collected.