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(a) beloppet för låneutgifter som har aktiverats under redovisningsperioden, samt
(a) the amount of borrowing costs capitalised during the period; and
Last Update: 2010-09-08
Usage Frequency: 1
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bruttolöner definieras som den totala ersättningen, kontant eller in natura, som skall betalas till alla personer på lönelistan (inklusive hemarbetande) som ersättning för det arbete de utfört under redovisningsperioden, oavsett om betalning sker på grundval av arbetad tid, produktion eller ackord och oavsett om betalningen sker regelbundet eller ej.
wages and salaries are defined as the total remuneration, in cash or in kind, payable to all persons counted on the payroll (including home workers), in return for work done during the accounting period, regardless of whether it is paid on the basis of working time, output or piecework and whether it is paid regularly.
Last Update: 2010-09-21
Usage Frequency: 1
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