Примери за използване на Compound financial на Английски и техните преводи на Български
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Compound financial instruments(paragraphs 28-32).
Paragraph 28 does not deal with compound financial instruments from the perspective of holders.
Compound financial instruments with multiple embedded derivatives.
Paragraph 28 applies only to issuers of non-derivative compound financial instruments.
The fair value of the compound financial instrument is the sum of the fair values of the two components.
AG37 The following example illustrates the application of paragraph 35 to a compound financial instrument.
Such an instrument is a compound financial instrument, with the liability component being the present value of the redemption amount.
(b)amounts arising on initial recognition of the equity component of a compound financial instrument(see paragraph 23).
Transaction costs related to an issue of a compound financial instrument are allocated to the liability and equity components in proportion to the allocation of proceeds.
(b)amounts arising on initial recognition of the equity component of a compound financial instrument(see paragraph 23).
Transaction costs that relate to the issue of a compound financial instrument are allocated to the liability and equity components of the instrument in proportion to the allocation of proceeds.
The entity shall account separately for the goods orservices received or acquired in respect of each component of the compound financial instrument.
The value of any derivative features(such as a call option)embedded in the compound financial instrument other than the equity component(such as an equity conversion option) is included in the liability component.
For example, a bond orsimilar instrument convertible by the holder into a fixed number of ordinary shares of the entity is a compound financial instrument.
A common form of compound financial instrument is a debt instrument with an embedded conversion option, such as a debenture convertible into equity shares of the issuer, and without any other embedded derivative features.
IAS 39 deals with the separation of embedded derivatives from the perspective of holders of compound financial instruments that contain debt and equity features.
When the initial carrying amount of a compound financial instrument is required to be allocated to its equity and liability components, the equity component is assigned the residual amount after deducting from the fair value of the instrument as a whole the amount separately determined for the liability component.
In such cases, the fair value of the equity component is zero, andhence the fair value of the compound financial instrument is the same as the fair value of the debt component.
The carrying amount of the equity instrument represented by the option to convert the instrument into ordinary shares is then determined by deducting the fair value of the financial liability from the fair value of the compound financial instrument as a whole.
For other transactions, including transactions with employees,the entity shall measure the fair value of the compound financial instrument at the measurement date, taking into account the terms and conditions on which the rights to cash or equity instruments were granted.
Conversely, if the fair values of the settlement alternatives differ, the fair value of the equity component usually will be greater than zero,in which case the fair value of the compound financial instrument will be greater than the fair value of the debt component.
When applying the amendments described in paragraph 96A,an entity is required to split a compound financial instrument with an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation into separate liability and equity components.
Transactions with parties other than employees, in which the fair value of the goods or services received is measured directly,the entity shall measure the equity component of the compound financial instrument as the difference between the fair value of the goods or services received and the fair value of the debt component, at the date when the goods or services are received.
If an entity has granted the counterparty the right to choose whether a share-based payment transaction is settled in cash* or by issuing equity instruments,the entity has granted a compound financial instrument, which includes a debt component(ie the counterparty's right to demand payment in cash) and an equity component(ie the counterparty's right to demand settlement in equity instruments rather than in cash).
On the supply side, droughts and floods have played their part in wrecking harvests,input costs have risen and this has all been compounded by financial speculation in the commodity markets.
Compounding the words in a financial sense, we have the acquisition of a company via its equity shares.
Encourages pharmaceutical companies, governments andacademia to contribute with their best assets(infrastructure, compounds, ideas and financial resources) to ground-breaking fundamental research and pre-competitive joint projects;
A financial crisis, compounded by poor budget management and massive spending on redundant administration has left BiH with a budget deficit of 500m euros annually since 2009.
The new season saw Spalletti struggling with a limited squad,that was weakened further by the sale of Alberto Aquilani to Liverpool, and compounded by serious financial problems for the club.
That challenge has been compounded by severe financial constraints in recent years and by increasing demand, driven in part by demographic ageing and, in some part, by the influx of refugees to Europe.