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Inglese

Lettone

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Inglese

b31 continuing involvement in a transferred financial asset may result from contractual provisions in the transfer agreement or in a separate agreement with the transferee or a third party entered into in connection with the transfer.

Lettone

b31 turpmākā iesaistīšanās saistībā ar nodoto finanšu aktīvu var būt paredzēta tāda nodošanas līguma vai atsevišķa līguma noteikumos, kas noslēgts ar uzņēmumu, kuram tiek nodots aktīvs, vai trešo personu saistībā ar nodošanu.

Ultimo aggiornamento 2014-11-21
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Inglese

b31 when the activities of an arrangement are primarily designed for the provision of output to the parties, this indicates that the parties have rights to substantially all the economic benefits of the assets of the arrangement.

Lettone

b31 ja struktūras darbības galvenokārt veidotas tā, lai pusēm tiktu nodrošināta saražotā produkcija, tas liecina, ka pusēm būtībā ir tiesības uz visiem saimnieciskajiem labumiem, ko rada struktūras aktīvi.

Ultimo aggiornamento 2014-11-21
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Inglese

b31 it is necessary to distinguish between having the current ability to make decisions that significantly affect the franchisee’s returns and having the ability to make decisions that protect the franchise brand.

Lettone

b31 jānodala spēja noteiktā laikā pieņemt lēmumus, kuri būtiski ietekmē franšīzes ņēmēja ieņēmumus, un spēja pieņemt lēmumus, kuri aizsargā franšīzes zīmolu.

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Inglese

b31 when using a present value technique to measure the fair value of a liability that is not held by another party as an asset (eg a decommissioning liability), an entity shall, among other things, estimate the future cash outflows that market participants would expect to incur in fulfilling the obligation.

Lettone

b31 izmantojot pašreizējās vērtības paņēmienu tādas saistības patiesās vērtības novērtēšanai, kuru cita persona netur kā aktīvu (piem., likvidācijas saistības), uzņēmums cita starpā aplēš nākotnes izejošās naudas plūsmas, kādas tirgus dalībnieki plāno uzņemties saistībā ar pienākuma izpildi.

Ultimo aggiornamento 2014-11-21
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