Examples of using Off-balance-sheet in English and their translations into Slovak
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Financial
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Official
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Colloquial
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Medicine
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Ecclesiastic
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Official/political
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Computer
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Programming
the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient, at the time of the sale.
the average cost of the off-balance-sheet purchase commitments if the balance sheet position is insufficient, at the time of the sale.
from the sales of the same security recorded in the off-balance-sheet accounts.
probably rather euphemistically, off-balance-sheet activities and financial engineering.
Fees shall be taken to the profit and loss account.( a) forward transactions in securities shall be recorded in off-balance-sheet accounts from the trade date to the settlement date at the forward price of the forward transaction.
This item consists mainly of revaluation balances arising from unrealised gains on assets, liabilities and off-balance-sheet instruments(see“Income recognition”,“Gold and foreign currency assets
Off-balance-sheet instruments revaluation differences Valuation results of foreign exchange forwards,
Revaluation shall take place on a currency-by-currency basis for foreign exchange( including on-balance-sheet and off-balance-sheet transactions) and on a code-by-code basis( same ISIN number/ type)
of minimum reserves by the European Central Bank, the ECB is entitled to include liabilities resulting from the acceptance of funds together with liabilities resulting from off-balance-sheet items in the reserve base of institutions.
excluding regulatory capital and off-balance-sheet items, credit institutions shall separately calculate
Revaluation shall take place on a currency-by-currency basis for foreign exchange( including on-balance-sheet and off-balance-sheet transactions) and on a code-by-code basis( same ISIN number/ type) for securities,
balances and other liabilities Intra-Eurosystem liabilities Liabilities equivalent to the transfer of foreign reserves Other liabilities Off-balance-sheet instruments revaluation differences Accruals
in foreign currency”,“Accruals and prepaid expenses”,“Off-balance-sheet instruments revaluation differences”(liabilities side) and“Accruals and income collected in advance” and take into account foreign exchange forward and swap transactions included in off-balance-sheet items.
The Member States may apply a 50% weighting to off-balance-sheet items which are sureties
A zero-weighting fixed in accordance with these criteria shall apply to claims on and off-balance-sheet items incurred on behalf of the regional governments and local authorities in question and claims on others and off-balance-sheet items incurred on behalf of others
(a) the off-balance-sheet exposure of the institution is a minimum value commitment for an investment into units
prepaid expenses”,“Liabilities to noneuro area residents denominated in foreign currency”,“Off-balance-sheet instruments revaluation differences”(Liabilities side) and“Accruals and income collected in advance”, also taking into account foreign exchange forward and swap transactions under off-balance-sheet items.
the balance sheet date, compared with the euro values at which the transactions were initially recorded(see“Off-balance-sheet instruments” in Section 2.3“Accounting policies”).
CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS.
CHAPTER IV ACCOUNTING RULES FOR OFF-BALANCE-SHEET INSTRUMENTS Article 13 General rules.