Примери за използване на Effective interest rate на Английски и техните преводи на Български
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the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
Example 1: A nominal interest rate of 6%/a compounded monthly is equivalent to an effective interest rate of 6.17%.
but today the effective interest rate is 2.41%.
Consequently the market rate is not relevant for these back-to-back transactions and the effective interest rate method as foreseen in EC accounting rule 11 is not applicable.
(c)fee income and expense(other than amounts included in determining the effective interest rate) arising from.
Entities include such incurred credit losses in the estimated cash flows when computing the effective interest rate.
When calculating the effective interest rate, the EU estimates cashflows considering all contractual terms of the financial instrument(for example prepayment options)
When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument(e.g., prepayment, call
For example, assume that an entity originates a fixed-rate financial asset of CU100 that has an effective interest rate of 6 per cent at a time when LIBOR is 4 per cent.
When calculating the effective interest rate, the Company estimates the expected cash flows by considering all the contractual terms of the financial instrument(for example,
Earlier this year, the German-based HVB Bank announced that it would make available long-term mortgage loans with an annual effective interest rate of 4.75 per cent-- nearly half that of similar credits on the market.
When calculating the credit-adjusted effective interest rate, an entity shall estimate the expected cash flows by considering all contractual terms of the financial asset(for example,
discounts included in the calculation of the effective interest rate over the expected life of the instrument.
The effective interest rate is the rate that exactly discounts the estimated future cash payments
The entity recalculates the carrying amount by computing the present value of estimated future cash flows at the financial instrument's original effective interest rate or, when applicable, the revised effective interest rate calculated in accordance with paragraph 92.
received between parties to the contract that are an integral part of the effective interest rate(see IAS 18 Revenue paragraphs AG8A-AG8B), transaction costs, and all other premiums or discounts.
The effective interest rate is the rate that exactly discounts estimated future cash payments
impairment is measured using the original effective interest rate before the modification of terms.
periodic re-estimation of cash flows to reflect movements in market rates of interest alters the effective interest rate.
The effective interest rate is the amount that exactly discounts estimated future cash payments