Примери за използване на Unrealised losses на Английски и техните преводи на Български
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The definition of expenses also includes unrealised losses.
Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.
The account is comprised of unrealised gains, minus unrealised losses and plus/minus storage.
Unrealised losses exceeding the related revaluation account balances are treated as expenses at the end of the year.
Used Margin The amount of the client's funds that is used to support their open position and unrealised losses.
Unrealised losses resulting fromintragroup transactions should also be eliminated unless cost cannot be recovered.
The provision for financial risks will be used to the extent deemed necessary by the Governing Council to offset future realised and unrealised losses.
Unrealised losses are also eliminated unless the transaction provides evidence of impairment of the asset transferred.
Unrealised gains are transferred directly to revaluation accounts, whereas unrealised losses at year-end that exceed revaluation account balances are treated as expenses.
Unrealised losses are eliminated in the same way as unrealised gains but only to the extent that there is no evidence of impairment.
Unrealised losses on interest rate swaps that are taken to the Profit and Loss Account at the year-end are amortised in subsequent years.
Required Margin A sum equal to orgreater than the Initial Margin Requirement minus unrealised losses, plus unrealised profits, provided the sum is not less than 30% of the initial margin required.
Such unrealised losses on any one security or currency or on gold are not netted against unrealised gains on other securities or currencies or gold.
This prudent approach applies particularly to the differing treatment of unrealised gains and unrealised losses for the purpose of recognising income, and to the prohibition against netting unrealised losses on one asset against unrealised gains on another.
Unrealised losses are taken to the Profit and Loss Account if, at the year-end, they exceed previous revaluation gains registered in the corresponding revaluation account.
This prudent approach applies particularly to the differing treatment of unrealised gains and unrealised losses for thepurpose of recognising income, and to the prohibition on netting unrealised losses on one asset against unrealised gains on another.
In the event of such unrealised losses on any item taken to the Profit and Loss Account, the average cost of that item is reduced to the year-end exchange rate or market price.
For the equity investments made by the EIB at the risk of the EU, the EU budget bears the whole risk andeach year end the Commission transfers to the EIB a sum equal to the negative value adjustments(unrealised losses), realised losses at disinvestment and EIB funding costs, net of receipts from interests, dividends and realised gains.
It further provides that unrealised losses resulting from intragroup transactions should also be eliminated unless cost cannot be recovered.
Write-downs, arising mainly from unrealised losses on marketable securities other than those held for monetary policy purposes, amounted to €157 million in 2011(2010: €195 million).
Write-downs of €195 million in 2010 arose mainly from unrealised losses on marketable securities other than those held for monetary policy purposes, compared with write-downs of €38 million in 2009.
Realised and unrealised gains and losses.
Write-downs amounted to €20 million(2018: €69 million),mainly stemming from unrealised price losses on a number of securities held in the own funds and US dollar portfolios.
Timing differences that arise from the elimination of unrealised profits and losses resulting from intra-group transactions are dealt with in accordance with Acounting Standard“Income Taxes”.
Unrealised gains or losses on non-monetary assets contributed to JCEs shall be eliminated against the underlying assets under the proportionate consolidation method or against the investment under the equity method.
Liability(or deferred acquisition costs or intangible assets)shall be recognised in other comprehensive income if, and only if, the unrealised gains or losses are recognised in other comprehensive income.
The Capital Requirements Regulation(CRR)states that institutions shall not make adjustments to remove from their own funds unrealised gains or losses on their assets or liabilities measured at fair value.
Recalls that the application of fair value measurement for unrealised gains and losses on exposures to central governments classified under‘Available for Sale' not only strengthens the link between banks and sovereigns, but may also lead to own funds volatility;
The return on plan assets is interest, dividends and other revenue derived from the plan assets,together with realised and unrealised gains or losses on the plan assets, less any costs of administering the plan and less any tax payable by the plan itself.