Примери коришћења Future cash на Енглеском и њихови преводи на Српски
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(b)applying the appropriate discount rate to those future cash flows.
Estimates of future cash flows shall not include estimated future cash inflows or outflows that are expected to arise from.
Identify the appropriate interest rate at which to discount future cash flows.
The methodology and assumptions used for estimating future cash flows are reviewed regularly to reduce any differences between loss estimates and actual loss experience.
The effective interest rate is the rate that exactly discounts estimated future cash flows.
(a) the amortised cost of a financial asset(liability)is the present value of future cash receipts(payments) discounted at the effective interest rate, and.
Financial reporting quality relates to the accuracy with which Amgen Inc. 's reported financial statements reflect its operating performance andto their usefulness for forecasting future cash flows.
The methodology and assumptions used for estimating future cash flows are reviewed regularly by the Bank to reduce any differences between loss estimates and actual loss experience.
Actuarial estimations include the of amounts and period of future cash flows are the impairment.
The Bank's management performs estimates based on historical loss experience for assets withcredit risk characteristics and objective evidence of impairment similar to those in the portfolio when scheduling its future cash flows.
The methodology and assumptions used for estimating both the amount and timing of future cash flows are reviewed regularly, in order to reduce any differences between estimated and actual losses.
Future cash flows in a group of financial assets that are collectively evaluated for impairment are estimated on the basis of the contractual cash flows of the assets in the Bank and historical loss experience for assets with credit risk characteristics similar to those in the Bank.
Obligations for fees andwith connected expenses with them are recognized in the amount of current value of expected future cash flow by the application of actuarian method of projection per rights unit.
The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability.
In the event that a financial asset is impaired on the basis of impairment loss,interest income continues to be calculated using the effective interest rate used to discount future cash flows for the purpose of measuring and calculating the impairment loss.
The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability.
According to IFRS 17 general model, groups of insurance contracts which are managed together and are subject to similar risks, are measured based onbuilding blocks of discounted, probability-weighted future cash flows, a risk adjustment and a contractual service margin('CSM') representing the unearned profit of the contracts.
The effective interest rate is the rate that discounts estimated future cash receipts and payments earned or paid on a financial asset or a liability through its expected life or, where appropriate, a shorter period to the net carrying amount of the financial asset or financial liability.
Assessment of impairment of balance sheet assets on individual basis includes determining the existence of objective evidence of impairment,assessment of the present value of future cash flows and the calculation of the amount of that impairment for each individual receivables from debtor that is included in such assessment.
Or an entity might grant to its employees a right to receive a future cash payment by granting to them a right to shares(including shares to be issued upon the exercise of share options) that are redeemable, either mandatorily(eg. upon cessation of employment) or at the employee's option.
Impairment losses are calculated only if there is objective evidence of impairment which resulted from one or several events that occurred after the initial recognition of an asset andwhen these events influence the estimated future cash flows from financial assets or a group of financial assets and effects can be reliably measured.
The calculation of the present value of the estimated future cash flows of a collateralized financial asset reflects the cash flows that may result from foreclosure less costs for obtaining and selling the collateral, whether or not foreclosure is probable.
A financial asset or a group of financial assets is impaired, and impairment losses are incurred, if and only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset(a"loss event") andthat loss event has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated.
Interest income and expense are recognized in the income statement using the effective interest method,which is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or a shorter period, where appropriate, to the net carrying amount of the financial asset or financial liability.
Estimates of changes in future cash flows for groups of assets should reflect and be directionally consistent with changes in related observable data from period to period(for example, changes in unemployment rates, property prices, payment status, or other factors indicative of changes in the probability of losses in the Bank and their magnitude).
The amount of the loss is measured as the difference between the asset's carrying amount andthe present value of estimated future cash flows(excluding future credit losses that have not been incurred) discounted at the financial asset's original interest rate.
The Bank reviews its loan portfolio at least on a quarterly basis, in order to assess impairment. Impairment of Financial Assets(continued) In determining whether an impairment loss should be recorded in the income statement,the Bank makes judgments as to whether there is any reliable evidence indicating that there is a measurable decrease in estimated future cash flows from a loan portfolio before the decrease can be identified with an individual loan in that portfolio.
For example, an entity might grant share appreciation rights to employees as part of their remuneration package,whereby the employees will become entitled to a future cash payment(rather than an equity instrument), based on the increase in the entity's share price from a specified level over a specified period of time.
A financial asset or a group of financial assets is deemed to be impaired if, and only if, there is objective evidence of impairment as a result of one or more events that has occurred after the initial recognition of the asset(an incurred"loss event") andthat loss event(or events) has an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated.
The Bank will, upon the recognition of loan impairment,recognise the interest income in the amount that is obtained by applying the effective interest rate used to discount future cash flows when measuring the impairment loss(original or current in case of application of a variable interest rate) on the carrying value of investments, i.e., the net carrying value.