(9)Other objective evidences showing the impairment of the financial asset.

The objective evidences that can prove the impairment of a financial asset shall include

Similarly, capitalized environmental costs recognized as a separate asset should also be tested for impairment.

Where there is any objective evidence proving that such financial asset has been impaired, an impairment provision shall be made.

Such advantage may be an asset of any kind, tangible or intangible, movable or immovable, as well as the legal deeds or documents certifying title to or rights over the asset.

20. When an environmental cost is capitalized and included as an integral part of another asset, the combined asset should be tested for impairment and, where appropriate, written down to its recoverable amount.

Article 49After an impairment of a financial asset, the interest incomes shall be recognized at the interest rate which is used as the capitalization rate in the capitalization of the future cash flow when the impairment related losses are determined.

And from then I wanted to look not at impairment, but at prevention of impairment.

The report shows that the children and young people with visual impairment, hearing impairment, intellectual impairment and physical impairment have more difficulties in acquiring sexual knowledge and understanding intimate relationship than the ordinary people, but they have generally developed towards convenience and enrichment.

Loss or damage by impairment under subparagraph (iii) also covered loss of income in respect of such impairment.

The initial provision for asset write down of 14.1 million was set up in 1996 1997 on the basis of management's best estimate of RFA assets impairment as at 31 December 1997.

Security rights in intangible property

Chapter VI Impairment of Financial Assets

It was one thing to work to eliminate impairment but quite another to eliminate the person with the impairment.

It was one thing to work to eliminate impairment but quite another to eliminate the person with the impairment.

We're not asking anything that's intangible.

I mean, the functional impairment is clear.

Intangible transfers (point 19 of the matrix)

The property may be tangible or intangible.

Intangible transfers are also governed by art.

However, the reversed carrying amount shall not be any more than the post amortization costs of the said financial asset on the day of reverse under the assumption that no provision is made for the impairment.

The income statement includes write off and provision for asset write down of 14.1 million. This provision is based on the management s best estimate of the Reserve for Field Accommodation assets impairment as at 31 December 1997.

Residual sanctions and intangible restrictions should be removed.

I can see intangible things. For example, innocence.

(iii) loss or damage by impairment of the environment

The courses benefited 80 persons suffering from slight mental impairment

It also involves, crucially, importing an essential intangible asset knowledge. Economies can learn faster than they can invent, so less developed countries can achieve much faster growth than was experienced by today s industrialized countries when they were becoming wealthy.

Article 42Where a financial asset measured on the basis of post amortization costs is impaired, the carrying amount of the said financial asset shall be written down to the current value of the predicted future cash flow (excluding the loss of future credits not yet occurred), and the amount as written down shall be recognized as loss of the impairment of the asset and shall be recorded into the profits and losses of the current period.

However, the Guide proposes that all types of asset are capable of being the object of a security right, including all present and future assets of a business, and covers all assets, both tangible and intangible, with the exception of assets specifically excluded.

They didn't even see the intangible stuff higher up the pyramid.

Examples include catch all clause , intangible transfers and inclusion of technologies .

Asset

Where, upon independent test, the financial asset (including those financial assets with significant single amounts and those with insignificant amounts) has not been impaired, it shall be included in a combination of financial assets with similar risk features so as to conduct another impairment test.

The financial assets which have suffered from an impairment loss in any single amount shall not be included in any combination of financial assets with similar risk features for any impairment test.

First, in one or several dimensions, some part of the economy s base of tangible, intangible, and natural resource assets is being run down. I would include social cohesion as part of the asset base it is the one that is depreciated by excessive inequality.

Asset recovery

Asset management

Asset account

Asset Accounts

Asset accounts

Asset Account

In case any intangible asset is transferred, leased, pledged, authorized for operation or chained operation, or overseas investment or in any other circumstance, the enterprise shall conclude a contract in written form to clarify the rights and obligations of both parties and determine the trading price reasonably.

Digital asset management

6. Asset management

7. Asset management