Примери за използване на Outflow of resources на Английски и техните преводи на Български
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Probable outflow of resources embodying economic benefits.
These liabilities are assessed continually to determine whether an outflow of resources embodying economic benefits has become probable.
For* the purpose of this Standard, an outflow of resources or other event is regarded as probable if the event is more likely than not to occur, ie the probability that the event will occur is greater than the probability that it will not.
To determine if a contingent liabilityneeds to be disclosed, the probability of an outflow of resources must be assessed.
It is probable that an outflow of resources will be required to settle the obligation.
Possible obligations, as it has yet to be confirmed whether the entity has a present obligation that could lead to an outflow of resources embodying economic benefits; or.
If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision shall be reversed.
For a liability to qualify for recognition there must be not onlya present obligation but also the probability of an outflow of resources embodying economic benefits to settle that obligation.
For the purpose of this Standard, an outflow of resources or other event is regarded as probable if the event is more likely than not to occur.
If it is more likely than not that no present obligation exists, the entity discloses a contingent liability,unless the possibility of an outflow of resources embodying economic benefits is remote.
If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision will be reversed.
Although the likelihood of outflow for any one item may be small,it may well be probable that some outflow of resources will be needed to settle the class of obligations as a.
The entity recognises a provision for the part of the obligation for which an outflow of resources embodying economic benefits is probable, except in the extremely rare circumstances where no reliable estimate can be made.
The Commission decided not to disclose any contingent liabilities for these cases based on its accounting assessment, reasoning that no applicant had sufficiently demonstrated the CommissionŐs non-contractual liability(35)and that therefore an outflow of resources relating to resolution cases is remote.
The SRBŐs draft accounting guidance defined possible as a probability of an outflow of resources of between 10% and 50%, and remote as a probability of less than 10%.
However, no contingent liability was disclosed in the CouncilŐs final accounts for 2017 as the probability of an outflow of resources from the EU budget regarding this case was assessed as remote.
A liability is recognised in the balance sheet when it is probable that an outflow of resources embodying economic benefits will result from the settlement of a present obligation and the amount at which the settlement will take place can be measured reliably.
However, loan commitments excluded from the scope of Standard on Financial Instruments that are not commitments to provide loans at below-market interest rates are accounted for as contingent liabilities of the acquiree if, at the acquisition date,it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation or if the amount of the obligation cannot be measured with sufficient reliability.
(ii) in the case of a liability otherthan a contingent liability, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation, and its fair value can be measured reliably; and.
In accordance with Accounting Rule 10,ÔA contingent liability is disclosed unless the possibility of an outflow of resources embodying economic benefits or service potential is remoteŐ(15).
(ii)present obligations that do not meet the recognition criteria in this Standard(because either it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation, or a sufficiently reliable estimate of the amount of the obligation cannot be made).
Examples of such obligations are penalties orclean-up costs for unlawful environmental damage, both of which would lead to an outflow of resources embodying economic benefits in settlement regardless of the future actions of the entity.
Examples of such obligations are penalties orclean-up costs for environmental damage, both of which would lead to an outflow of resources embodying economic benefits in settlement regardless of the future actions of the enterprise.