Betekenis van:
cash equivalent

Voorbeeldzinnen

1. Euro-equivalent amount of US dollar securities and cash
2. Cash in hand and equivalent cash items shall be assigned a 0 % risk weight.
3. If payment for an intangible asset is deferred beyond normal credit terms, its cost is the cash price equivalent.
4. The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date.
5. the asset is cash or a cash equivalent (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.’
6. the asset is cash or a cash equivalent (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.
7. Perfectly matching contracts are forward foreign-exchange contracts or similar contracts in which a notional principal is equivalent to cash flows if the cash flows fall due on the same value date and fully or partly in the same currency.
8. In section 3.10 of the undertaking, the companies undertook to calculate the MRP on ‘cash’ or equivalent payment terms, i.e. with zero credit granted to the customer.
9. During the verification visit the company acknowledged that it was not aware of the fact that ‘cash or equivalent basis’ means maximum 10 days of payment terms.
10. Guarantees in the form of a cash deposit or equivalent means of payment shall be lodged in accordance with the provisions in force in the country of departure.
11. shares or equivalent ownership interests, subject to the legal structure of the credit institution concerned or share-linked instruments or equivalent non-cash instruments, in case of a non-listed credit institution, and
12. Taking into account the restrictions that limit the amount of variable remuneration payable in cash and payable upfront, the amount of variable remuneration which can be paid in cash or cash equivalent not subject to deferral should be limited in order to further align the personal objectives of staff with the long-term interest of the credit institution or investment firm.
13. The Commission notes firstly that, in accounting terms and within the meaning of the Belgian legislation, a capital contribution in the form of physical assets has a value equivalent to a capital contribution in the form of cash.
14. In cases where the credit institution concerned does not issue long-dated financial instruments, it should be permitted to issue the substantial portion of variable remuneration in shares and share-linked instruments and other equivalent non-cash instruments.
15. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with IAS 23.’