(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.

Face value

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.

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.

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.

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.

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.

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

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.

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.

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.

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

They are worth 10000 francs!

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.

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.

Written off Lost Quantity Inventory

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

Recently, the logical framework approach has been consistently applied to the design, monitoring and evaluation of the activities of the Account.

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

But something very valuable in that idea, nevertheless.

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.

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.

Well, it's worth 300,000.

The Group of 77 and China appreciated the integrated approach, the multiplier effects sought, and the interregional nature of Account projects and had taken note of the progress made in its management.

That I am good for something. But this is not the way to find it.

Note to the Working Group Under the first alternative, if the value of the flour is 5 and the value of the sugar is 5, while the value of the cake is 100, the secured creditors share the value of the cake 50 and 50.

The value of the United States dollar, for example, had increased by nearly 12 per cent against the Swiss franc.

He lived in Paris. Last year he sold 10 million dollars' worth of French bread.

In that respect, the draft articles were of considerable value.

All value is perceived value.

CA Yeah, well, I certainly don't think you're stealing anyone's grandmother's bank account, but what about your core values?

Its value is that it has no value.

A lousy, undefendable outpost?

This approach continues to offer value in attaining a rounded view, and it is retained in the present report.

The social evaluative judgments increase, the fear of those social evaluative judgments.

Comparison of cost value and market value of investments . 96

As at 31 December 2004, the physical inventory for non expendable property of the Office of Programme Planning, Budget and Accounts no longer contained any items of nil value.

(i) Contributions in kind received or receivable and the value thereof are not accounted for, but disclosed in the notes to the financial statements.

For example, rather than undertaking the valuation itself, the court may specify a mode of determining the value, which might be carried out by appropriate experts.

Because I think everybody agrees that as designers we bring value to business, value to the users also, but I think it's the values that we put into these projects that ultimately create the greater value.

The role of values in policy formulation

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.

Value

The value of the subsidy granted is equal to half the minimum legal wage (about US 55).

The Value of Being Undervalued