With regard to the financial assets with insignificant single amounts, an independent impairment test may be carried out, or they may be included in a combination of financial assets with similar credit risk features so as to carry out an impairment related test.

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.

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.

Decrease value

They shall be subject to stringent emission reduction verification and accountability methodologies.

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.

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

Furthermore, derogation from a right enshrined in a basic law may only be made if it is pursuant to the values of the State and for a worthy purpose .

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.

(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.

Shortcut to decrease the value

So, if internal devaluation is to work, the value of debts, where they already represent a heavy burden, must be reduced. Government debt must be restructured.

Chapter VI Impairment of Financial Assets

Where there is a very small gap between the predicted future cash flow of a short term account receivable item and the current value thereof, the predicted future cash flow is not required to be capitalized when determining the relevant impairment related losses.

We believe that the establishment of such a committee would not in any way prejudice the praiseworthy efforts undertaken by the nuclear Powers to reduce their nuclear arsenals.

Perform symbolic and numeric calculations using Maxima

An increase in VAT raises the price of imported goods, as foreign firms face a higher tax. To ensure that domestic firms do not have an incentive to raise prices, an increase in VAT needs to be accompanied by a cut in payroll taxes.

Why Ukraine Deserves a Haircut

Protection from diminution of the value of encumbered assets

(i) To 0.550 ODP tonnes in 2005

(ii) To 0.2600 ODP tonnes in 2010

The conclusion is clear Greece s debt service burden is too large, and it must be reduced. This can be accomplished in two ways sharply cutting the interest rate paid by Greece, or reducing the face value of the debt.

GDP link was also introduced to allow extra payments in case actual real GDP exceeded the base case GDP as projected by the Argentine Government.

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.

This is a potentially complex issue and involves questions of the basis on which the valuation should be made (e.g. going concern value or liquidation value) the party to undertake the valuation and the relevant date for determining value, having regard to the purpose for which the valuation is required.

The recent erosion of confidence in the Treaty was a matter of concern.

Africa apos s share of global manufacturing value added had declined.

Less Cost of library building razed in 1960 1.7 65.4

122. The past year has seen laudable progress in curtailing the use of landmines and in reducing their impact.

Spontaneous repatriation continued and increased.

There have been similar revaluations in the past and it is quite possible that additional revaluations will occur in the future, following upon protracted negotiations with the Member States that are involved.

a material reduction occurred in the insured value of the subject matter of the insurance.

The corresponding reduction in requisition value was more than 15 million.

We believe that there are three areas in particular where change is desirable.

Community legal services, already stretched beyond limits, are bracing for further cuts.

Protection from diminution of the value of encumbered assets (paras.

Itochu recognized 1.3 billion impairment losses to the investment on CITIC Limited on Friday. Write downs of this largest enterprise investment was made due to influences of tense China US trade.

The combination of reduced import demand and increased domestic investment suggests that imports may have been constrained through trade policy measures or currency devaluations.

The emission reductions were verified by the Société générale de surveillance.

And Tom knows that that little bit of foam in a bike helmet can reduce the G force of impact by half.

If Italy, Spain, and France were not part of the eurozone, they could allow their currencies to devalue weaker exchange rates would increase exports and reduce imports, eliminating their current account deficits. Moreover, the increase in exports and the shift from imports to domestically produced goods and services would strengthen their economies, thereby reducing their fiscal deficits as tax revenues rose and transfers declined.

In 1994, NASS improved the maps in several ways, such as adding the capability to compare the current value with a meridian of several previous years.

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.

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.