Примеры использования Jointly controlled на Английском языке и их переводы на Русский язык
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Official
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Colloquial
Receivable from a jointly controlled entity.
Jointly controlled entities non-monetary contributions by ventures.
Associated entities Jointly controlled entities Other.
UNICEF has no subsidiaries orinterests in associates or jointly controlled entities.
The Themis Foundation is jointly controlled by UNWTO and the Government of Andorra.
UNCDF has no subsidiaries orinterests in associates or jointly controlled entities.
Iii For jointly controlled entities, UNIDO applies the equity method of accounting.
UNICEF has no subsidiaries orinterests in associates or jointly controlled entities.
Instead, the jointly controlled entities that meet the definition of joint ventures are accounted for using the equity method.
The Catering Service is an entity that is jointly controlled by the Vienna-based organizations.
It has been agreed by the four VBOs to treat the Vienna International Centre(VIC)premises itself as a jointly controlled asset.
The investment in jointly controlled entities, namely Catering Service and Commissary, is initially recognized at cost.
The advice of the External Audit was adequately reflected in the financial statements andthe BMS was shown as a jointly controlled operation.
IFRS 11 supersedes IAS 31 Interests in Joint Ventures and SIC-13 Jointly Controlled Entities- Non-monetary Contributions by Venturers.
The financial statements include only the operations of UNDP, which has no subsidiaries orinterests in associates or jointly controlled entities.
The main reason for this was the timely payment to associates and jointly controlled entities for the shipment of products to avoid a suspension of production.
The classification of joint arrangements under IAS 31 was primarily determined based on the legal form of the arrangement e.g. a joint arrangement that was established through a separate entity was accounted for as a jointly controlled entity.
After a series of consultations, it was agreed to treat VIC common services as jointly controlled operations, in accordance with the provision in IPSAS.
IFRS 11 effectively carves out, from IAS 31 jointly controlled entities, those cases in which, although there is a separate vehicle for the joint arrangement, that separation is ineffective in certain ways.
The consolidated financial statements include the Group's share of the income and expenses of jointly controlled entities using the equity method.
Report on management of subsidiaries,affiliates and jointly controlled organisations, the influence of the results of their financial and economic activity on KEGOC's performance indicators;
In the normal course of business the Group enters into transactionswith government-related entities- entities, controlled, jointly controlled or significantly influenced by the Government of the RF.
As of August 2000,Rwanda and Uganda jointly controlled the seven"licensed" diamonds buyers based in Kisangani, the presumed origin of these stones, though the average carat value is very high for diamonds from the Democratic Republic of the Congo.
All assets are allocated to reportable segments other than investments in associates and jointly controlled entities, financial assets and deferred tax assets; and.
The investment in the jointly controlled entity is initially recognized at cost, and the carrying amount is increased or decreased to recognize the UNIDO share of the surplus or deficit of the jointly controlled entity for each reporting period.
The expected underproduction compared to the plan for the full year of 2011 is currently estimated at 800 thousand tonnes, or6% of the consolidated volume of KMG EP's production(including the stakes in the jointly controlled entities where production targets are expected to be exceeded).
Any of these factors can negatively influence jointly controlled or associated entities of the Company, which can have an essential negative impact on Company's activities, perspectives, financial state, cash flow or results of Company's activities.
IFRS 11, Joint Arrangements,(issued in May 2011 and effective for annual periods beginning on or after 1 January 2013),replaces IAS 31“Interests in Joint Ventures” and SIC-13“Jointly Controlled Entities-Non-Monetary Contributions by Ventures”.
A joint venture is established based on contractual agreements, under which two ormore parties carry out economic activity that is under common control, and a jointly controlled company is a joint venture implicating creation of a separate enterprise in which each of the participants owns a certain interest.
United Nations peacekeeping operations are regarded as an autonomous reporting entity that neither controls nor is controlled by any other United Nations Secretariat reporting entity, owing to the uniqueness of the governance and budgetary process of each of the reporting entities; further,the peacekeeping operations have no interests in associates or jointly controlled entities.