Exemples d'utilisation de Effective interest method en Anglais et leurs traductions en Français
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The effective interest method.
Amortized cost using the effective interest method.
The effective interest method.
Measured at amortized cost using the effective interest method.
From the effective interest method.
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The interest recognized is based on the effective interest method.
The effective interest method; and.
Interest bookings are based on the effective interest method.
Effective interest method, less any impairment.
They are measured at amortized cost using the effective interest method.
Using the effective interest method.
These can be measured at amortized cost using the effective interest method.
The effective interest method is used to.
Subsequent measurements are at amortized cost, using the effective interest method.
The effective interest method is a method of.
Investment income is recognized as it accrues, under the effective interest method.
Using the effective interest method, less any impairment.
These securities are recognized at amortized cost using the effective interest method.
Financial liabilities are subsequently amortised by the effective interest method.
They are subsequently recorded at amortized cost using the effective interest method in the balance sheet, net of the allowance for loan losses and any unearned interest. .
Loans and receivables are measured at amortized cost using the effective interest method.
Subsequently, the liability component is measured at amortized cost using the effective interest method until extinguished upon conversion or at maturity.
Trade receivables are initially booked at fair value andare then valued at the amortised cost price calculated based on the effective interest method.
Loan issue premiums andexpenses as well as bond redemption premiums are taken into account in the calculation of amortised cost, using the effective interest method, and so recorded in results on a discounted basis over the term of the liability.
Interest-bearing bank borrowings andcredit excesses are initially valued at fair value and are then valued at the amortised cost price calculated on the basis of the effective interest method.
Debt securities which the Group definitely intends to hold till theirmaturity date(held-to-maturity debt securities) are valued at the amortised cost price calculated by means of the effective interest method, less any impairment losses for the purpose of taking non-realisable amounts into consideration.
Financial liabilities at amortized cost Borrowings and other financial liabilities at amortized costs are recognized upon origination at the fair value of the sums paid or received in exchange for the liability, andsubsequently measured at amortized cost using the effective interest method.
After initial measurement,such financial assets are subsequently measured at amortized cost using the effective interest method, less impairment.
Financial liabilities at amortized cost With the exception of fi nancial liabilities at fair value, borrowings and other fi nancial liabilities are recognized upon origination at fair value of the sums paid or received in exchange for the liability, andsubsequently measured at amortized cost using the effective interest method.