Примери за използване на Expected cash на Английски и техните преводи на Български
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Expected cash flow is CU220.
A10 The use of probabilities is an essential element of the expected cash flow approach.
Traditional and expected cash flow approaches to present value.
Free Easy andfast cash flow manager with actual and expected cash in/ cash out.
Information on the expected cash flows, receipt of delivery of the invoice.
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Instead, a discount rate that is commensurate with the risk inherent in the expected cash flows should be used.
(iii) the forward price integrates the expected cash flows of the underlying instrument before the expiry of the option;
A11 Many estimates developed in current practice already incorporate the elements of expected cash flows informally.
A7 The expected cash flow approach is, in some situations, a more effective measurement tool than the.
This is the discount rate which equates the present value of expected cash outflows with the present value of the expected cash inflows.
Total expected cash flows attributable to the instrument over the life of the instrument(paragraph 16A(e)).
(d) the fair value of investment property held under a lease reflects expected cash flows(including contingent rent that is expected to become payable).
Under the‘expected cash flow' approach, factors(b),(d) and(e)cause adjustments in arriving at risk-adjusted expected cash flows.
Accordingly, an entity incorporates expectations about possible variations in cash flows into either the expected cash flows, or the discount rate, or some combination of the two.
Management must estimate the expected cash flows from the project, including the value of the asset at a specified terminal date.
However, the proper application of the traditional approach(as described in paragraph A6) requires the same estimates andsubjectivity without providing the computational transparency of the expected cash flow approach.
A13 Some maintain that expected cash flow techniques are inappropriate for measuring a single item or an item with a limited number of possible outcomes.
In determining a discount rate,an entity uses assumptions consistent with those used in estimating the expected cash flows, to avoid the effect of some assumptions being double-counted or ignored.
In each case, the estimated expected cash flow is likely to provide a better estimate of value in use than the minimum, most likely or maximum amount taken alone.
The Cash Budget is similar in concept, but rather than reporting onwhat has already happened, it is a detailed forecast of expected cash flows over several periods- usually months, but sometimes even years ahead.
A technique that uses as a starting point a set of cash flows that represents the probability-weighted average of all possible future cash flows(that is, the expected cash flows).
If the objective is accumulation of costs to be incurred, expected cash flows may not produce a representationally faithful estimate of the expected cost.
(c) the expected cash flows of the assigned portfolio of assets replicate each of the expected cash flows of the portfolio of insurance or reinsurance obligations in the same currency and any mismatch does not give rise to risks which are material in relation to the risks inherent in the insurance or reinsurance business to which the matching adjustment is applied;
That same 12 per cent rate should not be used to discount expected cash flows because those cash flows already reflect assumptions about future defaults.
The total expected cash flows attributable to the instrument over the life of the instrument are based substantially on the profit or loss, the change in the recognised net assets or the change in the fair value of the recognised and unrecognised net assets of the entity over the life of the instrument(excluding any effects of the instrument).
In determining a discount rate,an entity uses assumptions consistent with those used in estimating the expected cash flows, to avoid the effect of some assumptions being double-counted or ignored.
When calculating the effective interest rate, an entity shall estimate the expected cash flows by considering all the contractual terms of the financial instrument(for example, prepayment, extension, call and similar options) but shall not consider the expected credit losses.
(c)either the change in the discount or premium on the forward contract is excluded from the assessment of effectiveness andrecognised in profit or loss or the change in expected cash flows on the highly probable forecast transaction is based on the forward price for the commodity.
When calculating the credit-adjusted effective interest rate, an entity shall estimate the expected cash flows by considering all contractual terms of the financial asset(for example, prepayment, extension, call and similar options) and expected credit losses.
In most of the loan files of the borrowers in this group, no detailed business plans orother information were found to support the economic expedience of credit granting, the expected cash flows of borrowers and the sources of repayment of the loans concerned.