Übersetzung für "Bewertungsgewinne" in Englisch

Valuation gains andlosses arising on the assets of the pension fundare recognised as income and expenditure of theretirement plan in the year in which they arise.Thebenefitspayablefromthecorebenefitaccount, resulting from the contributions of the ECB, have minimum guarantees underpinningthe defined contribution benefits.

High and stable revaluation gains have also buttressed total returns over recent years.

This made possible the recognition of measurement gains amounting to Euro 33.8 million.

The definition of income encompasses both revenue and gains.

Valuation gains and losses arising on the assets of the pension fund are recognised as income and expenditure of the retirement plan in the year in which they arise .

Unrealised losses are taken to the Profit and Loss Account if they exceed previous revaluation gains registered in the corresponding revaluation account .

However , unrealised exchange rate and market price revaluation gains on the ECB 's holdings of foreign currency assets and gold are not recognised as profit , but transferred directly to revaluation accounts .

Unrealised losses in any one security , currency or in gold are not netted against unrealised gains in other securities , currencies or gold .

However, unrealised exchange rate and market price revaluation gains on the ECB’s holdings of foreign currency assets and gold are not recognised as profit, but transferred directly to revaluation accounts.

If one of the instruments combined expires, is sold, terminated or exercised, the reporting entity shall discontinue prospectively the alternative treatment specified in paragraph 2 and any unamortised valuation gains credited in the profit and loss account in previous years shall be immediately reversed.

Changes in the prices of derivatives are recorded as holding gains or losses (revaluations due to price changes).

This item includes merchants' margins, holding gains and losses, and changes in inventories of goods under merchanting.

Unrealised losses are taken to the profit andloss account if they exceed previousrevaluation gains registered in thecorresponding revaluation account.

However, last year’s results were boosted by one-time effects (valuation gains from refinancing activities prior to the abolition of Gewährträgerhaftung [guarantee obligation]).

This significant increase is mainly due to strong net revenues from sales of EUR 12.1 million (prior-year period: EUR -0.6 million) and higher valuation gains of EUR 94.1 million (prior-year period: EUR 51.5 million), most of which result from the annual revaluation carried out as of 30 September 2015.

The Swiss National Bank's result is primarily down to valuation gains caused by exchange rates and is thus a special case.

In the first half of 2009, valuation gains of EUR 165 million that have been shown in the item Gains and losses on financial assets and liabilities have been passed on to minorities in the item Minority interests.

Conversely, listed shares issued by non-residents as well as investment fund shares, which typically have a diversified portfolio and also comprise foreign investment, experienced significant valuation gains.

The resulting valuation gains are not recognised in the profit and loss account but are instead reported on the liabilities side of the balance sheet under “Revaluation accounts”.

On the other hand, loan-loss provisioning was significantly increased in the second quarter, by EUR 771 million to a figure now of EUR 1,195 million (previous year: EUR 130 million), which’s negative effects were offset by valuation gains in the trading result.

On the one hand, the increase was the result of valuation gains and income on currency reserves. On the other hand, foreign currency purchases made in the fourth quarter to enforce the minimum exchange rate contributed to this rise.

Gains represent increases in economic benefits and as such are no different in nature from revenue.