Exemple de utilizare a Amortised în Engleză și traducerile lor în Română
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Programming
Amortised cost of a financial asset or financial liability.
Not quite three million, butour investment can be amortised in two years.
These securities are now accounted for at amortised cost(subject to impairment), regardless of the holding intention.
Securities currently held for monetary policy purposes are accounted for at amortised cost subject to impairment.
The amortised cost of the rights and obligations retained by the entity, if the transferred asset is measured at amortised cost, or.
Held-to-maturity securities are valued at amortised cost(subject to impairment).
Investments are thus amortised in a relatively short time and at the same time our partner is confident in his income, being exempt from extra costs for feed and labour.
I will buy it and then you will owe me 155 at 12% amortised over a 30-year period with a two-year balloon.
Unrealised losses on interest rate swaps that are taken to the Profit andLoss Account at the year-end are amortised in subsequent years.
Any gain orloss arising from a difference between the previous amortised cost of the financial asset and fair value is recognised in profit or loss.
Impairment tests are conducted on the securities held by the ECB in its monetary policy portfolios,which are valued at amortised cost(subject to impairment).
The securities purchased under all of these programmes are valued on an amortised cost basis subject to impairment(see“Securities” in Section 2.3“Accounting policies”).
Assume an entity has a portfolio of prepayable loans whose coupon and effective interest rate is 10 per cent andwhose principal amount and amortised cost is CU10 000.
If the transferred asset is measured at amortised cost, the option in this Standard to designate a financial liability as at fair value through profit or loss is not applicable to the associated liability.
Public debt CNAV MMFs and LVNAV MMFs shall explainclearly to investors and potential investors any use of the amortised cost method or of rounding or both.
The amortised cost of the securities held by the ECB and their market value[29](which is not recorded on the Balance Sheet or in the Profit and Loss Account and is provided for comparison purposes only) are as follows:?
If the exchange or modification is not accounted for as an extinguishment, any costs orfees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability.
The amortised cost of the securities held by the ECB and their market value[29](which is not recorded on the Balance Sheet or in the Profit and Loss Account and is provided for comparison purposes only) are as follows.
The rate that exactly discounts theestimated future cash payments or receipts through the expected life of the financial asset to the amortised cost of a financial asset that is a purchased or originated credit-impaired financial asset.
The decrease in the amortised cost value of securities held under the PSPP was due to the net result of the amortisation of premiums and discounts, which more than offset the net purchases conducted in the last two months of 2019.
Impairment tests are conducted on the securities held by the ECB in its monetary policy portfolios,which are valued at amortised cost(subject to impairment). Based on the results of these tests, no impairment losses have been recorded for these portfolios.
Investments are thus amortised in a relatively short time and at the same time we give confidence to our partner in his business, thus being saved from extra costs for feeding and labour.
The fair value of the financial asset orthe financial liability at the date of initial application as the new gross carrying amount of that financial asset or the new amortised cost of that financial liability at the date of initial application of this Standard.
The method that is used in the calculation of the amortised cost of a financial asset or a financial liability and in the allocation and recognition of the interest revenue or interest expense in profit or loss over the relevant period.
If, however, the premium or discount results from a change in the credit spread over the floating rate specified in the financial instrument, or other variables that are not reset to the market rates,it is amortised over the expected life of the financial instrument.
The risks of runs increase when MMFs value their assets through the amortised cost approach in order to maintain a stable Net Asset Value(NAV), even if the market values of the underlying investments fluctuate, as is the case for the so called constant NAV MMF.
The fair value ofthe financial asset or the financial liability at the end of each comparative period presented as the gross carrying amount of that financial asset or the amortised cost of that financial liability if the entity restates prior periods; and(b).
The amortised cost method shall only be used for valuing an asset of a LVNAV MMF in circumstances where the price of that asset calculated in accordance with paragraphs 2, 3 and 4 does not deviate from the price of that asset calculated in accordance with the first subparagraph of this paragraph by more than 10 basis points.
Similarly, the retained interest should not be prioritised in terms of cash flows to preferentially benefit from being repaid or amortised such that it would fall below 5% of the ongoing nominal value of the tranches sold or exposures securitised.
An entity has liabilities under insurance contracts whose measurement incorporates current information(as permitted by paragraph 24 of IFRS 4) and financial assets that it considers to be related andthat would otherwise be measured at either fair value through other comprehensive income or amortised cost.