(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

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.

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

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 .

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.

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.

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.

(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

(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

(3)financial assets measured at their fair values and 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

(b) The amount of the illegal profits or economic prejudice

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.

D10 (payment or relief to others) losses

(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.

Are you interested in our profits or in our family squabbles?

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.

Losses due to armed conflict or internal disorder

Banks that grant risky loans on too little equity illustrate the analytical value of homo economicus particularly clearly. Their profits are privatized, but any losses exceeding their equity are dumped on their creditors, or, even better for them, on the taxpayers.

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.

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.

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.

UNUSUALLY LARGE OR COMPLEX CLAIMS FOR D8 D9 BUSINESS LOSSES

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

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.

Two or three thousand would be no more than your share of the profits.

Ideally, the reinvestment of profits, or the absorption of profits by fiscal measures and their utilization for financing development, should provide channels to bolster investment, incomes and savings.

Total Profits

(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

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.

Where it is impossible to make an independent measurement when it is obtained or subsequently on the balance sheet date, the mixed instrument shall be designated entirely as a financial asset or financial liability measured at its fair value and of which the variation is included in the current profits and losses.

Lives versus Profits

SOEs will be required to deliver 30 of their profits to the state, instead of keeping most or even all of their profits, as they have done for the last two decades.

(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

The Panel reviewed 117 claims with D2 (personal injury) or D3 (death) losses.

C5 claims are for losses relating to bank accounts and stocks or securities.

Profits made, prophets ignored.

Criminals try to secure and further enjoy or use financial profits from their crimes through money laundering.

Prospective project sponsors will also be concerned about their ability to transfer abroad or repatriate their profits.

For example, some of the profits from the government s investment in Tesla could have been recovered through shares (or royalties), and used to cover the losses from its investment in Solyndra. Repayment of public loans to business could be made contingent on income, as student loans often are.

Not surprisingly, American firms prefer to leave those profits abroad, either in financial instruments or by investing in new or existing subsidiaries. As a result, American companies now hold abroad roughly 2 trillion in profits that have never been subject to US tax.