Betekenis van:
valuation account
valuation account
Zelfstandig naamwoord
- a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
Synoniemen
Hyperoniemen
Voorbeeldzinnen
- The MCC is taken into account as if taking place at the antecedent valuation date.
- The system in its current form has proved problematic, taking into account trade flows and general valuation rules.
- both initial valuation and revaluation shall take fully into account any deterioration or obsolescence of the collateral.
- The Commission also enquired how the universal service obligations are taken into account in the valuation of BT.
- On a daily basis, national central banks calculate the required value of underlying assets taking into account changes in outstanding credit volumes, the valuation principles outlined in Section 6.5 and the required valuation haircuts.
- Theoretically, a valuation using the R & E method should take place every year, taking into account how these MCCs may have changed BT ' s five-year plan at the time of the antecedent valuation date.
- ERGEG shall verify the criteria for the valuation of losses at national level taking particular account that losses are valued in a fair and non-discriminatory way.
- The waiver was taken into account in the valuation of Wfa's equity capital by BAKred and, on this basis, WestLB was paying an adequate remuneration.
- The Agency shall verify the criteria for the valuation of losses at national level taking particular account that losses are valued in a fair and non-discriminatory way.
- They shall be valued on a prudent basis, taking into account the underlying assets, and included in the valuation of the institution's assets.
- The waiver of the liability was taken into account in the valuation of Wfa's assets by BAKred, and it is on this basis that WestLB pays the remuneration.
- This variable shall comprise income from realised and unrealised capital gains and losses carried through the profit and loss account. Capital gains and losses arise from the variation between the valuation of investments at the beginning of the accounting period (or at purchase, if later) and their valuation at the end of the accounting period (or at sale, if earlier).
- The Commission also notes that the Universal Services Obligations are correctly taken into account since both the costs and revenues deriving from such obligations are included in the overall valuation.
- The determination of the appropriate liquidity horizon for a position or set of positions shall take into account an institution’s internal policies relating to valuation adjustments and the management of stale positions.
- On the question of the universal service obligations (‘USO’) and the way in which they are taken into account in the valuation of BT, the UK authorities explained that no specific allowance is made for such USO.