(1)Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment until its maturity

(1)The term for holding the financial assets is not definite

No such funds, financial assets or economic assets have been frozen or unfrozen.

Article 11The term held to maturity investment refers to a non derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the enterprise is able to hold until its maturity.

Financial and economic assets freeze

(1)In the active market, the quoted prices of an enterprise for the financial assets it holds or the financial liabilities it plans to assume shall be the present actual offer, while the quoted prices of an enterprise for the financial assets it plans to acquire or the financial liabilities it has assumed shall be the available charge.

23 Transfer of Financial Assets.

Article 9The financial assets or liabilities meeting any of the following requirements shall be classified as transactional financial assets or financial liabilities

23 Transfer of Financial Assets

Chapter II Classification of Financial Assets and Financial Liabilities

Measures under the Law on Measures against the Financing of Terrorism (LMFT) include freezing of funds and other financial assets or economic resources, and ban on the access to financial services, funds and other financial assets or economic resources available.

Article 18The sellable financial assets refers to the non derivative financial assets which are designated as sellable when they are initially recognized as well as the financial assets other than those as described below

(2)Being subject to the restriction of any law or administrative regulation so that it is hard for the enterprise concerned to hold the financial asset investment until its maturity

(4)Any other circumstance which shows that the enterprise concerned does not have the clear intention to hold the financial assets until its maturity.

(e) The transfer of security rights in, sale, loan or holding of or agreement to repurchase securities or other financial assets or instruments held with an intermediary

(3)Any other circumstance showing that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity.

Article 13The post amortization cost of a financial asset or financial liability refers to the following result after adjustment of the initially recognized amount of the financial asset or financial liability

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.

(4)financial assets available for sale.

Chapter VI Impairment of Financial Assets

Moreover, the 2010 SCF shows that the highest decile s median holdings of all financial assets totaled 550,800, or 20 times the holdings of the other 90 . At the same time, the top 10 also owned nonfinancial assets (including primary residences) with a median value of 756,400 nearly six times the value held by the other 90 .

Chapter VIII Definition of Financial Assets, Financial Liabilities and Equity Instruments

Freezing of economic and financial assets

Arms embargo

And when the said financial asset is transferred out at its disposal, it shall be recorded into the profits and losses of the current period.

Article 12Under any of the following circumstances, it shows that the enterprise concerned does not have a clear intention to hold the financial asset investment until its maturity

(4) As regards tradable financial assets, it is required to separately list the beginning of period and end of period fair value of tradable bond investment, tradable equity instrument investment, financial assets which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial assets and other tradable financial assets.

Article 56The financial assets refers to the following assets of an enterprise

Where the future cash flow or term of existence of a financial asset or financial liability cannot be predicted reliably, the contractual cash flow of the financial asset or financial liability for the whole term of the contract shall be taken into account.

There are mechanisms enabling the freezing of funds, assets and other financial resources in accordance with resolution 1455 (2003).

In addition, none of them have financial or fixed assets in the country.

The termination of recognition shall refer to the writing off the financial asset or financial liability from the account or balance sheet of the enterprise concerned.

(1)Where such financial asset has a fixed date of maturity, it shall be amortized within the remaining period of the said financial asset by adopting the actual interest rate method and be recorded into the profits and losses of the current period.

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.

(3)Where there is no available offer or charge for a financial asset or financial liability, but there is no any significant change to the economic environment after the latest transaction day, the enterprise shall adopt the market quoted price of the latest transaction to determine the fair value of the said financial asset or financial liability.

(1)the financial assets which are measured at their fair values and the variation of which is recorded into the profits and losses of the current period, including transactional financial assets and the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses

The backbone of making investment decisions for global holders of capital.

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

Or the deposits can be investments in D.E. Shaw s funds and the loans can be the complex derivatives that make up D.E. Shaw s portfolio.

Accountability for results in this area rests with the UNCDF Microfinance Unit. Some highlights

Article 41The expression objective evidence proving that the financial asset has been impaired refers to the actually incurred events which, after the financial asset is initially recognized, have an impact on the predicted future cash flow of the said financial asset that can be reliably measured by the enterprise.

(4)the contractual rights it has obtained through the exchange of financial assets or financial liabilities with other entities under potentially favorable conditions

Article 15Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term financial asset investment until its maturity

The effective mobilization of financial resources to support investment requires the development of domestic financial sectors and institutions.

Likewise, the Central Bank of Brazil discloses the above mentioned information to all financial institutions, in order to check if suspects have been operating in the financial system, have banking accounts or possess other types of assets in the country.