Übersetzung für "Investments at cost" in Deutsch

Previously, these companies had been reported at cost and are therefore reported as disposals of investments recorded at cost.

Financial investments (at cost)

Equity investments are valued at cost.

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).

For the ETS to be effective in promoting low-carbon investments at the least cost for society an early decision is needed to restore the ETS as a more robust instrument.

Investments accounted for at cost shall be accounted for in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations when they are classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5.

Investments accounted for at cost shall be accounted for in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations when they are classified as held for sale (or included in a disposal group that is classified as held for sale).

For investments held at cost or at the lower of cost or market, the exposure value is the cost or market value presented in the balance sheet.

Since in most cases it is not possible to reliably measure their fair value because an active market does not exist, these investments are carried at cost – with appropriate adjustments for impairment loss where necessary.

The EU is using its money on bail-outs to defaulting countries in order that the latter can pay the banksters, who led them into misery and have taken over governmental revenues for years, their interest, not for new investments, at the cost of European tax payers  – thereby sending the defaulting countries into more debt morass.

Illiquid equity shares and any other equity instruments held as permanent investments are valued at cost, subject to impairment.

Since in most cases it is not possible to reliably measure their fair value because an active market is not available, these investments are carried at cost – with appropriate adjustments for impairment loss where necessary.

If the fair value is not determinable, available-for-sale investments are recorded at cost less impairment.

If a quoted market price in an active market is not available and if a fair value cannot be reliably measured, the investments are carried at cost.

Airbus Group's management considers that the recognition of investments at cost less impairment in the Airbus Group N.V. company financial statements is a more appropriate approach to provide a fair insight into the company's financial position with regard to the determination of distributable equity and complements the IFRS Airbus Group Consolidated Financial Statements.

The EU is using its money on bail-outs to defaulting countries in order that the latter can pay the banksters, who led them into misery and have taken over governmental revenues for years, their interest, not for new investments, at the cost of European tax payers – thereby sending the defaulting countries into more debt morass.

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.

The EIB loan will allow the municipality to fund its investments at a cost that is lower than its traditional funding sources whilst the long-term nature of the loan will enable it to spread the budgetary impact over a longer period.

The categories of financial instru- ment on the assets side of the Balance Sheet are cash and balances with the central bank, loans and advances to other banks, loans and advances to customers, trad- ing assets, other current financial assets, held-to- maturity financial investments, available-for-sale financial investments (measured at fair value), available-for-sale financial investments (measured at cost) and the deriva- tive financial instruments and derivatives designated as hedging instruments included in Other assets .

Airbus Group will prepare stand-alone N.V. statutory accounts under IFRS as of 1 January 2015. Airbus Group's management considers that the recognition of investments at cost less impairment in the Airbus Group N.V. company financial statements is a more appropriate approach to provide a fair insight into the company's financial position with regard to the determination of distributable equity and complements the IFRS Airbus Group Consolidated Financial Statements.

The investment was acquired at cost of CZK 1,680,000.

My Bizerba provides customers with optimum investment protection at plannable costs.

The compact design allows flexible use and lower investment costs at the same functionality of stationary test rigs .

We look for the best possible economic solutions for you: Minimal investment costs at maximum performance.

Image Access´ new Extended Warranty Program ensures a protected investment at no additional cost.

To remain competitive, producers are looking for powerful automation solutions with reasonable investment costs at the same time.

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

The Commission notes first of all that investment costs at Cutro are much higher than at the alternative sites for land, building and construction, machinery and equipment, tools and dies and supplier tooling.

Furthermore, the finance required does not take account of Member States' contribution although the Working Document states that "initial ... estimates, put investment costs at ECU 20 billion a year".

On the basis of a cost analysis and an economic calculation for categories of qualified power plant units, as shown in the table below, it emerges that the net present value (NPV) of the purchase prices applied under the scheme does not exceed the NPV of all investment costs at any of the qualified power plants.

If a first-time adopter measures such an investment at cost in accordance with paragraph 23A(a), it shall measure that investment at one of the following amounts in its separate opening IFRS statement of financial position:

This proposal for an amendment of the Transparency Directive is consistent with the objective of maintaining and, where necessary, enhancing the level of investor protection envisaged in the Directive and ensuring that the information disclosed is sufficient and useful for investment purposes at acceptable cost.

Demand in remote and rural areas is not yet strong enough to encourage operators to make the necessary additional investments at current costs.