Примеры использования Depletion and amortization на Английском языке и их переводы на Русский язык
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Depreciation, depletion and amortization.
Oil and gas reserves are a material factor in the Group's computation of depreciation, depletion and amortization expenses.
Include adjustments for depreciation, depletion and amortization, net impairment expenses(reversals), change in fair value of non-commodity financial instruments and some other adjustments.
Reconciliation of depreciation, depletion and amortization DDA.
The impact of these factors was partially offset by an increase in the unified natural resources production tax expense,as well as depreciation, depletion and amortization expense.
EBITDA is defined as earnings before interest, income tax expense,depreciation, depletion and amortization, finance income(expenses) net and other non- operating income expenses.
Assuming all variables are held constant, an increase in proved developed reserves for each field decreases depreciation, depletion and amortization expenses.
Depreciation, depletion and amortization Depreciation, depletion and amortization expenses include depletion of oil and gas producing assetsand depreciation of other fixed assets.
Conversely, a decrease in the estimated proved developed reserves increases depreciation, depletion and amortization expenses.
Accounting measures such as depreciation, depletion and amortization charges, impairment assessmentsand asset retirement obligations that are based on the estimates of proved reserves are subject to change based on future changes to estimates of oil and gas reserves.
Oil and gas reserves have a direct impact on certain amounts reported in the Consolidated financial statements,most notably depreciation, depletion and amortization as well as impairment expenses.
(2) EBITDA represents profit(loss)adjusted for the add-back of depreciation, depletion and amortization, net impairment expenses(reversals), finance income(expense), income tax expense, as well as income(loss) from changes in fair value of derivative financial instruments.
The cost of crude oil and refined products is the cost of production, including the appropriate proportion of depreciation, depletion and amortization and overheads based on normal capacity.
The principal adjustments primarily relate to(a)depreciation, depletion and amortization, and valuation of property, plantand equipment,(b) consolidation of subsidiaries,(c) business combinations,(d) accounting for income taxes, and(e) valuation of unrecoverable assets, expense recognition and other provisions.
Oil and gas reserves have a direct impact on certain amounts reported in the Consolidated financial statements,most notably depreciation, depletion and amortization as well as impairment expenses.
The principal adjustments primarily relate to:(a)depreciation, depletion and amortization, and valuation of property, plantand equipment;(b) consolidation of subsidiaries;(c) business combinations;(d) accounting for income taxes;(e) revaluation of shareholders' loans to fair value; and(f) valuation of unrecoverable assets, expense recognition and other provisions.
The cost of crude oil and oil products shall be their lifting cost,including a corresponding part of expenses on depreciation, depletion and amortization, and overheads based on the average volume of production.
In the three months ended 31 March 2018,our depreciation, depletion and amortization(“DDA”) expense decreased by RR 391 million, or 4.6%, to RR 8,097 million from RR 8,488 million in the corresponding period in 2017 mainly due to an increase in total proved reserves(excluding acquisitions) in our subsidiaries as at the end of 2017 compared to the previous period.
Oil and gas reserves have a direct impact on certain amounts reported in the consolidated financial statements,most notably depreciation, depletion and amortization, as well as impairment expensesand asset retirement obligations.
The principal adjustments primarily relate to:(a)depreciation, depletion and amortization, and valuation of property, plant and equipment;(b) consolidation of subsidiaries;(c) business combinations;(d) accounting for income taxes;(e) revaluation of shareholders' loans provided by the Group to its joint ventures to fair value; and(f) valuation of unrecoverable assets, expense recognition and other provisions.
In the consolidated statement of income for the year ended 31 December 2017, the Group has recorded RR 459 million and RR 119 million in depreciation, depletion and amortization and interest expense, respectively, in relation to leases accounted for under IFRS 16.
In the three months ended 30 June 2016,our depreciation, depletion and amortization(“DDA”) expense increased by RR 3,682 million, or 78.7%, to RR 8,363 million from RR 4,681 million in the corresponding period in 2015 mainly due to the launch of the Yarudeyskoye field in December 2015, as well as additions of property, plant and equipment at our production subsidiaries during the 12 months preceding the reporting period.
If the previous standard, IAS 17, Leases, was applied, the Group would have recorded RR 21 million in general and administrative expenses and RR 1 million in materials, services and other expenses instead of the above mentioned depreciation, depletion and amortization and interest expenses.
Net of VAT, export duties, excise and fuel taxes.(2) EBITDA represents profit(loss)attributable to shareholders adjusted for the add-back of depreciation, depletion and amortization, net impairment expenses(reversals), finance income(expense), income tax expense, as well as income(loss) from changes in fair value of derivative financial instruments.
In 2016, our total operating expenses increased by RR 50,457 million, or 15.1%, to RR 385,499 million compared to RR 335,042 million in 2015 mainly due to the launch of the Yarudeyskoye field in December 2015 and the respective increase of certain items in transportation, taxes other than income tax expenses,depreciation, depletion and amortization, and materials, servicesand other expenses.
In the three months ended 30 June 2016, our total operating expenses increased by RR 10,478 million, or 13.2%, to RR 90,019 million compared to RR 79,541 million in the corresponding period in 2015 mainly due to the launch of the Yarudeyskoye field in December 2015 and the respective increased transportation, taxes other than income tax expenses,depreciation, depletion and amortization, and materials, servicesand other expenses.
Petroleum property and other fixed assets shall be recorded at cost minus the accumulated amortization, depletion and depreciation.
Petroleum Property and Other Fixed Assets Petroleum property and other fixed assets shall be recorded at cost minus the accumulated amortization, depletion and depreciation.