Examples of using Observable data in English and their translations into Bulgarian
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Colloquial
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Official
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Medicine
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Ecclesiastic
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Ecclesiastic
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Computer
Evidence that a financial asset is credit-impaired include observable data about the following events.
In some cases the observable data required to estimate the amount of an impairment loss on a financial asset may be limited or no longer fully relevant to current circumstances.
Objective evidence that the net investment is impaired includes observable data that comes to the attention of the entity about the following loss events.
Conclusions and conclusions are made using the principles andrules of reasoning on the basis of measured and observable data about the object.
Similarly an entity uses its experienced judgement to adjust observable data for a group of financial assets to reflect current circumstances(see paragraph A109).
Roughly, theoretical constructs are abstract ideas that social scientists study andoperationalizing a theoretical construct means proposing some way to capture that construct with observable data.
Similarly an entity uses its experienced judgement to adjust observable data for a group of financial assets to reflect current circumstances(see paragraph AG89).
Therefore, the method used should enable each group to be associated with information about past loss experience in groups of assets with similar credit risk characteristics and relevant observable data that reflect current conditions.
In some cases the observable data required to estimate the amount of an impairment loss on a financial asset may be limited or no longer fully relevant to current circumstances.
Objective evidence that a financial asset orgroup of assets is impaired includes observable data that comes to the attention of the Group about the following loss events.
Therefore, the method used should enable each group to be associated with information about past loss experience in groups of assets with similar credit risk characteristics and relevant observable data that reflect current conditions.
Past experience is adjusted on the basis of current observable data to reflect the effects of current conditions that did not affect past periods and to remove the effects of past conditions that do not exist currently.
(f) Observable data indicating that there is a measurable decrease in the estimated future cash flows from a group of financial assets since the initial recognition of those assets, though the decrease cannot yet be identified with the individual financial assets in the group, including.
Estimates of changes in future cash flows reflect andare directionally consistent with changes in related observable data from period to period such as changes in unemployment rates, property prices, commodity prices, payment status or other factors that are indicative of incurred losses in.
They should be adjusted on the basis of current observable data to reflect the effects of current conditions that did not affect the period on which the historical loss experience is based and the effects of conditions in the historical period that do not exist currently should be removed.
Estimates of changes in future cash flows reflect andare directionally consistent with changes in related observable data from period to period such as changes in unemployment rates, property prices, commodity prices, payment status or other factors that are indicative of incurred losses in.
Past experience is adjusted on the basis of current observable data to reflect the effects of current conditions that did not affect past periods and to remove the effects of past conditions that do not exist currently.
Estimates of changes in future cash flows for groups of assets reflects andis directionally consistent with changes in related observable data from period to period(for example changes in unemployment rates, real estate prices, payment status, or other factors indicative of changes in the probability of losses by VCIB and their magnitude).
Past experience is adjusted on the basis of current observable data to reflect the effects of current conditions that did not affect past periods and to remove the effects of past conditions that do not exist currently.
Estimates of changes in future cash flows reflect, andare directionally consistent with, changes in related observable data from year to year(such as changes in unemployment rates, property prices, commodity prices, payment status, or other factors that are indicative of incurred losses in the group and their magnitude).
Historical loss experience is adjusted on the basis of current observable data to reflect the effects of current conditions on which the historical loss experience is based and to remove the effects of conditions in the historical period that do not exist currently.
Estimates of changes in future cash flows for groups of assets reflect, andare 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 group and their magnitude).
Historical loss experience is adjusted on the basis of current observable data to reflect the effects of current conditions that did not affect the period on which the historical loss experience is based and to remove the effects of conditions in the historical period that do not exist currently.
Historical loss experience is adjusted on the basis of current observable data to reflect the effects of current conditions that did not affect the period on which the historical loss experience is based and to remove the effects of conditions in the historical period that do not exist currently.
Estimates of changes in expected credit losses should reflect, andbe directionally consistent with, changes in related observable data from period to period(such as changes in unemployment rates, property prices, commodity prices, payment status or other factors that are indicative of credit losses on the financial instrument or in the group of financial instruments and in the magnitude of those changes).
(a) data provided by third parties,such as observable market data or valuation parameters data and quotes from market-makers or, where a contract is centrally cleared, values or estimates obtained from central counterparties;
Inputs for the asset or liability that are not based on observable market data(level 3).
In that situation, the entity shall also disclose whether the fair value measurements included significant inputs that were not based on observable market data, as described in paragraph 27A.
AG82 An appropriate technique for estimating the fair value of a particular financial instrument would incorporate observable market data about the market conditions and other factors that are likely to affect the instrument's fair value.