Übersetzung für "Carried at cost" in Deutsch

Any subsequent machining of the guide surfaces is easily accomplished and can be carried out at little cost.

Non-current financial liabilities and other financial liabilities are then carried at amortised cost.

Realization of intermediaries is carried out at wholesale cost.

They are initially carried at cost.

Cooling of the stator from the outside is technically relatively simple, and can be carried out at low cost.

The manufacture is simple and can be carried out at low cost.

The asset is carried at cost less accumulated depreciation and impairment.

Loans and receivables are carried at amortized cost using the effective interest method.

Emissions allowances acquired against payment are carried at cost.

Accrued items and other nonfinancial assets and liabilities are carried at amortized cost.

Financial assets are carried at cost or at the lower fair value.

Raw materials and merchandise are carried at average cost.

Loans and receivables and held-to-maturity investments are carried at amortised cost.

Otherwise they are classified as assets carried at amortized cost using the effective interest method.

Bloggers do not rule out that the cooperation with the opposition is not carried out at no cost.

The leased assets are carried at cost and depreciated in accordance with the accounting policies for property, plant and equipment.

Securities are carried at cost or at the lower fair value at the balance sheet date.

The leased assets are carried at cost and depreciated over the term of the underlying leases.

The financial liabilities include financing debts that are carried at amortized cost using the effective interest method.

The shareholder loan, non-current financial liabilities and other financial liabilities are then carried at amortised cost.

Property, plant and equipment are carried at cost less straight-line depreciation and impairment losses.

If an entity recognises financial assets using settlement date accounting (see paragraph 38 and Appendix A paragraphs AG53 and AG56), any change in the fair value of the asset to be received during the period between the trade date and the settlement date is not recognised for assets carried at cost or amortised cost (other than impairment losses).

If there is objective evidence that an impairment loss on loans and receivables or held-to-maturity investments carried at amortised cost has been incurred, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate (ie the effective interest rate computed at initial recognition).

A held-to-maturity investment carried at amortised cost may be designated as a hedging instrument in a hedge of foreign currency risk.

For financial assets and financial liabilities carried at amortised cost (see paragraphs 46 and 47), a gain or loss is recognised in profit or loss when the financial asset or financial liability is derecognised or impaired, and through the amortisation process.