Примери коришћења Revaluation reserves на Енглеском и њихови преводи на Српски
{-}
-
Colloquial
-
Ecclesiastic
-
Computer
-
Latin
-
Cyrillic
Supplementary capital consists of parts of the revaluation reserves of the Bank.
Accounts of group 32- Revaluation reserves and unrealised gains, shall disclose revaluation effects and unrealised gains included in the statement of other comprehensive income in accordance with IAS 1.
Unrealised gains andlosses are recognised directly in revaluation reserves, in equity.
Making decision proposal on intention to include Revaluation reserves and other unrealized gains in calculation of Common Equity Tier 1 Capital; 15.
Item under ordinal number 1, ADP code 466, shall disclose the balance of group of accounts 82(except account 823)- Revaluation reserves, as at January 1 of the previous year.
At the sales date, the carrying amount of an asset and corresponding revaluation reserves are derecognized, with the sale proceeds recorded and any difference recognized as a gain or loss from the sale.
Item under ordinal number 1, ADP code 466, shall disclose the balance on group of accounts 82(except for account 823)- Revaluation reserves, as at 1 January of the prior year.
Supplementary capital of an institution shall include the part of positive revaluation reserves created on the basis of the effects of changes in fair value of fixed assets, securities and other assets which are, in accordance with IFRS/IAS, credited to these reserves, the reserves being reduced by the effects of tax liabilities.
Item under ordinal number 7, ADP code 472, shall disclose the balance on group of accounts 82(except for account 823)- Revaluation reserves, as at 31 December of the prior year.
Account 320 shall disclose changes in revaluation reserves caused by changes in the fair value of intangible investments, property, plant and equipment in accordance with IAS 16 and IAS 38. The undertaking has an obligation to provide the analytics of revaluation reserves based on specific assets for which these reserves were formed.
Entry under ADP code 4136 shall present the balance on account group 32- Revaluation reserves and unrealised profit as at 1 January of the current year.
Item under ordinal number 10, ADP code 475, shall disclose the adjusted opening balance of group of accounts 82(except for account 823)- Revaluation reserves, as at January 1 of the current year.
Entry under ADP code 4144 shall present the increase in the balance on account group 32- Revaluation reserves and unrealised profit based on any other grounds in the current year.
Entry under ADP code 4143 shall present the decrease in the balance on account group 32- Revaluation reserves and unrealised profit, due to transfer to another form of capital in the current year.
Entry under ADP code 4142 shall present the increase in the balance on account group 32- Revaluation reserves and unrealised profit due to transfer from another form of capital in the current year.
Entry under ordinal number 28, ADP code 4141 shall present the decrease in the balance on account group 32- Revaluation reserves and unrealised profit, due to revaluations made in the current year.
Entry under ordinal number 7, ADP code 4128 shall present the decrease in the balance on account group 32- Revaluation reserves and unrealised profit, due to revaluations made in the previous year.
Item Reserves under ADP code 0419 shall disclose reserves from profit and other reserves formed,including revaluation reserves(groups of accounts 81 and 82 when they sum up to credit balance).
Tier two capital is limited to 100 percent of tier one andis considered a secondary level of bank capital consisting mostly of revaluation reserves, which contain amounts related to increases in the value of company assets;
Unrealized gains andlosses arising from securities held-for-sale are credited or charged to revaluation reserves, until the security is sold, collected or in any other way realized, or until such security is permanently impaired.
Item under ordinal number 9, ADP code 474, shall disclose the decrease in balance on group of accounts 82(except for account 823)- Revaluation reserves, in respect of adjustment for material errors and changes in accounting policies in the current year.