If, during the subsequent accounting period, the financial asset is impaired, the relevant profits and losses that were included in the owner s equity shall be transferred out and be recorded into the current profits and losses .

Where such financial asset is impaired during the remaining period of accounting that follows, the relevant profits and losses that were included in the owner s equity shall be transferred out and be recorded into the profits and losses of the current period.

Article 39For the financial assets and financial liabilities measured at the post amortization costs, the profits and losses that arise when such financial assets or financial liabilities are terminated from recognition, or are impaired or amortized, shall be recorded into the profits and losses of the current period.

the beneficiary forfeits or surrenders his her right as such in accordance with laws without other beneficiary being designated.

It is only if one is visually impaired or blind that the process is interrupted.

Article 48The impairment related losses incurred to a sellable equity instrument investment shall not be reversed through profits and losses.

Moreover, a person's deprivation of liberty may not include deprivation of his or her right to freedom or religion or belief.

High post harvest losses and low value added result in limited competitiveness and missed opportunities for employment creation and income generation.

(1)The profits and losses, arising from the change in the fair value of the financial asset or financial liability which is measured at its fair value and of which the variation is recorded into the profits and losses of the current period, shall be recorded into the profits and losses of the current period

The population encountered new social risks unemployment, inability to earn sufficient income, which resulted in financial, moral or physical losses for the individual.

(2)The profits and losses arising from the change in the fair value of a sellable financial asset shall be included directly in the owner s equity with the exception of impairment losses and the gap arising from foreign exchange conversion of cash financial assets in any foreign currency, and when the said financial asset is stopped from recognition and is transferred out, it shall be recorded into the profits and losses of the current period.

Nor might immunity be invoked against claims for compensation for personal injury or damage to property caused by acts or omissions of a private law nature occurring within the foreign State where the damage was suffered, or claims with respect to rights or interests in real property within that foreign State.

Guardianship shall cease if the guardian is deemed missing or if he is declared legally incompetent or detained and the interest of the minor is jeopardized by the loss.

Hurricane Jeanne hit Haiti, killing an estimated 1,500 people. Another 300,000 were injured or suffered property damage.

(b) Compensation (for physical or mental injury, including lost opportunities, physical damage, defamation and legal aid costs) and

(5) where the fund is for making up loss, relieving loss or other purposes, it shall be dealt with as an income of the enterprise.

Sub Saharan Africa graphically demonstrates how losses from trade can outweigh the benefits associated with aid and debt relief.

If the beneficiary has intentionally caused the death or disability of the insured, or attempted to cause the death of the insured or the beneficiary shall lose his her right to claim the insurance benefits.

(29) As regards assets depreciation losses, it is required to list the amount of such losses at current period and that at last period item by item.

It was hard to estimate the losses in terms of jobs, economic opportunities, wasted development efforts and damage to infrastructure.

Article 47As for the sellable debt instruments whose impairment related losses have been recognized, if, within the accounting period thereafter, the fair value has risen and are objectively related to the subsequent events that occur after the originally impairment related losses were recognized, the originally recognized impairment related losses shall be reversed and be recorded into the profits and losses of the current period.

(ii) loss of, or damage to, property, including property which forms part of the cultural heritage

The Commission on Human Rights is dysfunctional and devoid of credibility deliberations on human rights have suffered accordingly.

The Commission on Human Rights is dysfunctional and devoid of credibility deliberations on human rights have suffered accordingly.

Providing the poor urban consumer with access to electricity creates some of the same problems as providing it to rural households, and the options are generally the same in terms of establishing dedicated finance schemes and involving some form of cross subsidy between wealthy and poorer customers.

In this context, some delegations welcomed the fact that the definition of damage covered both consequential economic loss and pure economic loss, including loss of income directly deriving from an economic interest in any use of the environment.

(c) Take due account of the need not to prejudice the commercial or legal interests of the flag State or any other interested State

The Family Code provides for limitations of parents apos rights or abrogation of such rights.

(iii) loss or damage by impairment of the environment

Loss of the right to invoke responsibility

(c) No compensation shall be payable by the United Nations for loss or damages that, in the sole opinion of the Secretary General, are impossible to verify or are not directly related to the loss or damage to the premises

Criminals were increasingly using high technology devices to incapacitate sophisticated security systems.

The gains or losses that are related to the said financial asset and that are directly included in the owner s equity shall be dealt with according to the following provisions

Realized exchange gains and losses are charged to miscellaneous income and operating expense accounts, accordingly.

Under this loss type, claimants may submit claims for medical, burial and other expenses and for the loss of support resulting from the death of their spouse, child or parent (collectively called C3 Money claims).

(b) No compensation shall be payable by the United Nations for loss or damages that, in the sole opinion of the Secretary General, are impossible to verify or are not directly related to the loss or damage to the personal property

Less Net loss on exchange on pledges

Impacts were found to be negative in general. Foreseen impacts on forest ecosystems included increased fire hazard, loss of moisture, shifts in forest extent and type, loss of biodiversity, loss of fodder, increased incidence of tree stand mortality due to diseases, and reduction in food production and animal habitats.

An adjustment to the accounts in order to record the loss of or reduction in the value of an asset.

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.

The USD 112,600,000 amount for the loss of tangible business property was re allocated as follows business general assets, loss of cash, loss of stock, loss of raw materials, pre paid expenses, loss of profits on contracts, loss of business income over five years and loss of goodwill.

Less Loss on exchange on cash balance

Their actions typically fall into the risk mitigation or loss severity reduction phases of the risk management process.

If any objective evidence shows that it has been impaired, the impairment related losses shall be recognized and shall be recorded into the profits and losses of the current period.

In the case of urgent military necessity, if there is a possibility of causing collateral damage to civilian life or property, it must be proportionally minimal in relation to the actual military advantage expected.