if the assets sold are non equity assets, the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities

The estimation of the present value of Provident Fund loans on an aggregate basis indicates that the difference between the book value and the present value of the Provident Fund loans would be immaterial relative to the overall balance sheet total and amount to 1,371,727.20.

The balance between the carrying amount of the said investment at the re classification day and the fair value shall be computed into the owner s equity, and when the said sellable financial asset is impaired or transferred out when it is terminated from recognizing, it shall be recorded into the profits and losses of the current period.

And when the said sellable financial asset is impaired or transferred out when it is terminated from recognition, it shall be recorded into the profits and losses of the current period.

Article 36As for the financial assets and financial liabilities, which, according to the present Accounting Standards, shall be measured at their fair values, but of which the prior fair values cannot be measured reliably, the enterprise shall measure them at their fair values when their fair values can be reliably measured, and the gap between the relevant carrying amount and the fair value shall be dealt with according to Article 38 of the present Accounting Standards herein.

2 If the assets purchased are non equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher

(a) The Registrar may, after full investigation, authorize the writing off of losses of cash and the book value of accounts and receivables deemed to be irrecoverable.

Total inventory value of losses

(Percentage of total inventory value)

The gap between the carrying amount which is distributed to the part whose recognition has terminated and the considerations it has paid (including the non cash assets it has transferred out and the new financial liabilities it has assumed) shall be recorded into the profits and losses of the current period.

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

As regards large sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods.

Face value

In the case of transfer in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.

Article 28Where the recognition of a financial liability is totally or partially terminated, the enterprise concerned shall include into the profits and losses of the current period the gap between the carrying amount which has been terminated from recognition and the considerations it has paid (including the non cash assets it has transferred out and the new financial liabilities it has assumed).

A settlement for a certain sum, a part of the policy value.

In case the Company has intention to dispose fixed assets, it shall give a description on the name, book value and fair value of the fixed assets to be disposed, the estimated disposal expenses and the planned disposal time, etc.

The sum insured shall not exceed the insured value of the subject matter of the insurance, and any portion exceeding the insured value of the subject matter of the insurance is null and void as a matter of law.

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.

So, they're topping up the value from Kampala, and it's now being topped up in the village.

If the sum insured is less than the insured value, the insurer shall obtain partial rights pertaining to the subject matter of the insurance which is lost or damaged on the pro rata basis of the sum insured to the insured value.

The Development Account had provided valuable support to technical cooperation programmes and activities.

The childbirth benefit amount constitutes 50 of the value of a neonate's layette, currently 98 LVL.

The results of the review showed positive achievements and underlined the added value of Account projects in relation to the regular programme of technical cooperation.

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.

Project ledger account balances

Unless otherwise specified in the contract, in the event that the sum insured is less than the insured value, the insurer shall undertake the obligation for indemnity pro rata of the sum insured to the insured value.

d Including 37 mini loans in the value of 90,851.

The Full Value of Childhood Vaccines

In recent years, the additional protocol to comprehensive safeguards agreements had proved its worth.

b Total value includes both high value and low value items for example, prefabricated containers and related accessories, and generators and generator accessories and spare parts.

Freight charges are estimated at 15 per cent of the value of the items ( 1,100).

Article 29Where an enterprise buys back part of its financial liabilities, it shall distribute, on the repo day, the carrying amount of the whole financial liabilities in light of the comparatively fair value of the part that continues to be recognized and the part whose recognition has already been terminated.

In its quest to control the movement of proceeds of crime, the Anti Money Laundering Act (2005) prescribes aggregate values of business transactions per customer per day and imposes a limit on money transfers.

Written off Lost Quantity Inventory

Full pension DM 580 per month (1 7 of the monthly reference figure, value 1995), in the new Länder DM 470 per month.

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

Summary of the equities contained in this account, showing your holdings and their most recent price.

(Billions of dollars and per cent shares of world total)

Differences between the valuation of the currencies when entered into the accounts and when actual transactions are completed are calculated and detailed in these notes as gains and losses on exchange transactions.

Universal human values and global responsibilities

But, actually, it's suddenly come to me after years working in the business, that what we create in advertising, which is intangible value you might call it perceived value, you might call it badge value, subjective value, intangible value of some kind gets rather a bad rap.

Overwrite opening balance

Register ending balance

Experts from several countries that were implementing FAs called for comprehensive studies to ascertain their real value, especially to the host country.