Betekenis van:
ineffectiveness

Voorbeeldzinnen

1. Ineffectiveness
2. the ineffectiveness of the measures referred to in Article 6(2).
3. Such ineffectiveness [7] shall be identified and recognised in profit or loss.
4. When only a few items are contained in the portfolio, relatively high ineffectiveness is likely if one of the items prepays earlier or later than expected.
5. However, the hedging relationship may result in ineffectiveness that is recognised in profit or loss during the term of the hedging relationship.
6. However, the Community industry did not sufficiently substantiate that it sustained material injury during the period 2001 to 2003 and any alleged ineffectiveness of the earlier measures could have been addressed by an interim review, which was not requested.
7. Economic interests in the effectiveness of the contract may only be considered as overriding reasons relating to a general interest within the meaning of the first subparagraph, if ineffectiveness would lead to disproportionate consequences.
8. In any event, a contract may not be considered ineffective if the consequences of this ineffectiveness would seriously endanger the very existence of a wider defence or security programme which is essential for a Member State’s security interests.
9. Any ineffectiveness [3] will be recognised in profit or loss as the difference between the change in fair value referred to in (g) and that referred to in (h).
10. When measuring effectiveness, the entity distinguishes revisions to the estimated repricing dates of existing assets (or liabilities) from the origination of new assets (or liabilities), with only the former giving rise to ineffectiveness.
11. Paragraph AG114(i) notes that ineffectiveness arises to the extent that the change in the fair value of the hedged item that is attributable to the hedged risk differs from the change in the fair value of the hedging derivative.
12. When measuring effectiveness, the entity distinguishes revisions to the estimated repricing dates of existing assets (or liabilities) from the origination of new assets (or liabilities), with only the former giving rise to ineffectiveness. […].
13. This can be the case, for example, when the ineffectiveness of a contract would seriously endanger not only the fulfilment of the specific project aimed at by it, but the very existence of a wider defence and/or security programme of which the project is a part.
14. In the case of an infringement of Article 55(6), Article 56(3) or Article 57(2) which is not covered by Article 60(1)(b), Member States shall provide for ineffectiveness in accordance with Article 60(1) to (3), or for alternative penalties.
15. Once ineffectiveness has been recognised as set out above, the entity establishes a new estimate of the total assets (or liabilities) in each repricing time period, including new assets (or liabilities) that have been originated since it last tested effectiveness, and designates a new amount as the hedged item and a new percentage as the hedged percentage.