Примеры использования Rewards of ownership на Английском языке и их переводы на Русский язык
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Colloquial
The Group has transferred to the buyer the significant risks and rewards of ownership;
Leases of assets under which the risks and rewards of ownership are effectively retained by the lessor are classified as operating leases.
UNOPS has transferred to the purchaser the significant risks and rewards of ownership of the goods;
Leases Leases of assets under which the risk and rewards of ownership are effectively retained with the lessor are classified as operating leases.
Revenue from such sales is generally recognized when the risks and rewards of ownership have passed.
If the Bank retains substantially all the risks and rewards of ownership of a transferred financial asset, the Bank continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received.
The enterprise has transferred to the buyer the significant risks and rewards of ownership of the goods;
If the Company retains substantially all the risks and rewards of ownership of a transferred financial asset, the Company continues to recognise the financial asset and also recognises a collateralised borrowing for the proceeds received.
The Group has transferred to the buyer the significant risks and rewards of ownership of the goods;
If the Group retains substantially all of the risks and rewards of ownership of a transferred financial asset, the Group continues to recognize the financial asset and also recognizes a collateralized borrowing for the proceeds received.
After a transfer, the Bank reassesses the extent to which it has retained the risks and rewards of ownership of the transferred asset.
If the Group neither transfers norretains substantially all of the risks and rewards of ownership and continues to control the transferred asset, the Group recognizes its retained interest in the asset and an associated liability for amounts it may have to pay.
Leases of property, plant and equipment,where the Group has substantially all the risks and rewards of ownership, are classified as finance leases.
If the Company neither transfers norretains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Company recognises its retained interest in the asset and an associated liability for amounts it may have to pay.
The transfer of the securities to counterparties is only reflected on the balance sheet if the risks and rewards of ownership are also transferred.
Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases.
Revenues from sales of non-utility goods are recognised at the point of transfer of risks and rewards of ownership of the goods.
Operating leases Leases where substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
If the Bank neither transfers norretains substantially all the risks and rewards of ownership and continues to control the transferred asset, the Bank recognizes its retained interest in the asset and an associated liability for amounts it may have to pay.
Leases Leases under the terms of which the Company assumes substantially all the risks and rewards of ownership are classified as finance leases.
The transfer of securities to counterparties is only reflected on the statement of financial position if the risks and rewards of ownership are also transferred.
Revenue from the sale of equipment and accessories is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on delivery of the goods.
The transfer of the securities to counterparties is only reflected in the statement of financial position if the risks and rewards of ownership are also transferred.
Leases in terms of which the Group assumes substantially all the risks and rewards of ownership are classified as finance leases.
Revenue from the sale of goods should be recognized when the enterprise has transferred to the buyer the significant risks and rewards of ownership of the goods.
Leases in terms of which the Group assumes substantially all the risks and rewards of ownership are classified as finance leases.
Revenue from the sale of goods should be recognized when the enterprise has transferred to the buyer the significant risks and rewards of ownership of the goods.
Leases under which the Group does not assume substantially all the risks and rewards of ownership are classified as operating leases.
The Company derecognises a financial asset when the contractual rights to the cash flows from the asset expire, orit transfers the rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred.