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

(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

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.

For the financial assets and liabilities measured at their fair values and of which the variation is recorded into the profits and losses of the current period, the transaction expenses thereof shall be directly recorded into the profits and losses of the current period

The Palestinian claimant asserted losses relating to stolen raw materials, loss of profits and relief payments to his employees.

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.

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.

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

(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

(3)financial assets measured at their fair values and of which the variation is recorded into the profits and losses of the current period.

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.

(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.

The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the sold financial asset after deducting the principals as taken back, the current fair value and the impairment related losses as was recorded into the profits and losses of the current period.

Some OFDI leads to losses instead of profits, especially if the assets acquired are overpriced or not in the acquirer's core area of business.

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.

The asset losses checked in the reorganization of the enterprise shall, upon approval, be offset with the undistributed profits, surplus reserve, capital reserve and paid in capital in turn.

The cash dividends of the sellable equity instrument investments shall be recorded into the profits and losses of the current period when the investee announces the distribution of dividends.

(1)the designated non derivative financial assets which, at their initial recognition, are measured at their fair values and of which the variation is included in the current profits and losses

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 gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.

The module also monitors and calculates daily profits and losses, and, for purposes of operational monitoring, ensures that operational risk, including risk resulting from sub adviser and service provider relationships, is monitored and managed appropriately.

Privatizing banks profits and socializing their losses is not acceptable in democratic societies. The structure and timing of performance pay in banks must be more closely aligned to long term shareholder interests and financial stability.

Total Profits

(1)the designated commitments to grant loans made to the financial liabilities which are measured at their fair values, of which the variation is recorded into the profits and losses of the current period

Article 38The profits and losses arising from the change in the fair value of a financial asset or financial liability shall be dealt with according to the following provisions, unless it is related to hedging

(2)the non derivative financial assets which are designated to be measured at their fair value when they are initially recognized and of which the variation is recorded into the profits and losses of the current period

Article 46Where a sellable financial asset is impaired, even if the recognition of the financial asset has not been terminated, the accumulative losses arising from the decrease of the fair value of the owner s equity which was directly included shall be transferred out and recorded into the profits and losses of the current period.

Lives versus Profits

And remind the Reminder profits the believers.

And remind the Reminder profits the believers.

Then there is the exposure of banks and other financial institutions to rising losses on loans that financed reckless leveraged buy outs (LBOs). With a worsening recession, many LBOs that were loaded with too much debt and not enough equity will fail as firms with lower profits or higher losses become unable to service their loans.

Profits made, prophets ignored.

Certain players, led by big banks, extracted huge profits during the boom, and avoided the deep losses that they deserved during the bust. Citizens no longer accept the argument that this unfortunate outcome reflects the banks special economic role.

Losses

The coal mining administrations and other coal mining and trading enterprises with the status of independent legal entities shall, according to law, make their own decisions regarding their operations, be responsible for their own losses and profits and be capable of expanding or contracting themselves.

Article 21An enterprise may designate a mixed instrument as a financial asset or financial liability measured at its fair value and of which the variation is recorded into the profits and losses of the current period, excepting those under the following circumstances

(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.

However, on financial matters (in particular the distribution of profits and losses), the voting rules are different the Executive Board does not participate and the votes of the national central bank presidents in the Governing Council are weighted by their respective capital shares.

We had marginal profits, and we had unhappy stakeholders.

And we are hiding that cost behind monster profits.

We had marginal profits, and we had unhappy stakeholders.

Saudi Arabia seeks compensation for ecological losses between 1990 and 2001 and economic losses between 1991 and 1993.

for transportation, food, lodging, relocation and other related losses claimed on the C1 quot page ( C1 Money claims) and losses for clothing, personal effects, household furnishings and other personal property related losses claimed on the C4 quot page ( C4 CPHO losses).

Where the withdrawal relates only to particular losses, the remaining losses have been processed and reported.