Betekenis van:
borrowing cost

Voorbeeldzinnen

1. This is an advantage considering the current high cost of borrowing on the financial markets.
2. All such borrowing costs shall be capitalised and form part of the cost of the asset.
3. These circumstances, coupled with the high cost of borrowing prevailing in the market, caused serious liquidity problems.
4. 17 An entity shall begin capitalising borrowing costs as part of the cost of a qualifying asset on the commencement date.
5. 9 Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are included in the cost of that asset.
6. the borrowing rate, fixed or variable or both, together with particulars of any charges included in the total cost of the credit to the consumer;
7. The opportunities to earn money come from differences between the revenues obtained from providing the liquidity (e.g. long term) and the cost of borrowing it (e.g. short term).
8. 1 Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset form part of the cost of that asset.
9. These circumstances, coupled with the high cost of borrowing prevailing in the market, caused serious liquidity problems. The financial difficulties resulted in debt arrears.
10. The revised IAS 23 eliminates the option in IAS 23 of recognising borrowing costs immediately as an expense to the extent that they are directly attributable to the acquisition, construction or production of a qualifying asset. All such borrowing costs shall be capitalised and form part of the cost of the asset. Other borrowing costs should be recognised as an expense.
11. Such borrowing costs are capitalised as part of the cost of the asset when it is probable that they will result in future economic benefits to the entity and the costs can be measured reliably.
12. 8 An entity shall capitalise borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset as part of the cost of that asset.
13. 17 An entity shall begin capitalising borrowing costs as part of the cost of a qualifying asset on the commencement date. The commencement date for capitalisation is the date when the entity first meets all of the following conditions:
14. Automated security lending programme (ASLP): a financial operation combining repo and reverse repo transactions where specific collateral is lent against general collateral. As a result of these lending and borrowing transactions, income is generated through the different repo rates of the two transactions i.e. the margin received. The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty, or under an agency-based programme i.e. the bank offering this programme acts only as agent, and the final counterparty is the institution with which the security lending transactions are effectively conducted. Average cost: the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost. Cash/settlement approach: an accounting approach under which accounting events are recorded at the settlement date. Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price. Discount: the difference between the par value of a security and its price when such price is lower than par. Discount security: an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount to its nominal or par value. Economic approach: an accounting approach under which deals are recorded on the transaction date. Equity instruments: dividend-bearing securities i.e. corporate shares, and securities evidencing an investment in an equity fund. Exchange rate: the value of one currency for the purpose of conversion to another. Extended Custodial Inventory (ECI) programme: a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.