Examples of using Value through profit in English and their translations into Russian
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Official
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Colloquial
The Group employs services of independent appraisers to estimate fair value of financial instruments recognised at fair value through profit or loss.
other financial instruments at fair value through profit or loss are initially recorded at fair value. .
financial liabilities are designated at fair value through profit or loss when.
Equity instruments that are held for trading will be measured at fair value through profit or loss.
liabilities at fair value through profit or loss and financial assets available for sale are carried in the statement of financial position at their fair value. .
the entire amount of the change in the fair value of the financial liability designated as at fair value through profit or loss was recognised in profit or loss.
financial assets‘at fair value through profit or loss'(“FVTPL”),‘held to maturity'(“HTM”) investments,‘available-for-sale'(“AFS”), financial assets and‘loans and receivables.
Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss include financial assets held for trading and financial assets designated upon initial recognition at fair value through profit or loss.
financial assets at fair value through profit or loss, held-to-maturity investments,
those financial assets classified as at fair value through profit or loss, which are initially measured at fair value. .
normally being the transaction price plus, in the case of financial assets not at fair value through profit or loss, directly attributable transaction costs.
those to be measured at fair value through profit or loss, and those to be measured at fair value through other comprehensive income.
accounted for at fair value through profit or loss unless they are designated as effective hedging instruments.
Derivatives are included within financial assets at fair value through profit or loss when fair value is positive and within financial liabilities at fair value through profit or loss when fair value is negative.
security investment strategy and, reflecting the intent of the acquisition, allocated securities to“Securities held-to-maturity”,“Financial assets at fair value through profit or loss” and“Securities available-for-sale”.
allocated securities to"Securities held-tomaturity","Financial assets at fair value through profit or loss","Securities held-for-trading" and"Securities available-for-sale.
The key change is that an entity will be required to present the effects of changes in own credit risk of financial liabilities designated at fair value through profit or loss in other comprehensive income.
fair value through other comprehensive income(FVOCI) and fair value through profit or loss FVTPL.
Under IAS 39, the entire amount of the change in the fair value of the financial liability designated as fair value through profit or loss is presented in profit or loss.
as the new requirements only affect the accounting for financial liabilities that are designated at fair value through profit or loss and the Group does not have any such liabilities.
