Você procurou por: kinnisvarainvesteeringuteks (Estoniano - Inglês)

määratlemata otstarbega assigneering institutsiooni kinnisvarainvesteeringuteks
provisional appropriation to cover the institution’s property investments

st välja arvatud hüpoteeklaenud, sest neid ei peeta otsesteks kinnisvarainvesteeringuteks.
that is to say excluding mortgages, as they are not considered direct real estate exposure.

kinnisvara ümberliigitamist varudest õiglases väärtuses kajastatavateks kinnisvarainvesteeringuteks käsitletakse samalaadselt varude müügiga.
the treatment of transfers from inventories to investment property that will be carried at fair value is consistent with the treatment of sales of inventories.

57 Ümberliigitamist kinnisvarainvesteeringuteks või kinnisvarainvesteeringutest teostatakse siis ja ainult siis, kui toimub muutus vara kasutuses, mida tõendab:
57 transfers to, or from, investment property shall be made when, and only when, there is a change in use, evidenced by:

80 (majandus)üksus, mis on eelnevalt rakendanud ias 40 (2000) ja valib esmakordselt mõne või kõikide kasutusrendi tingimustel rendile võetud kinnisvaraobjektide liigitamise kinnisvarainvesteeringuteks, kajastab kõnealuse valiku mõju selle perioodi jaotamata kasumi algsaldo korrigeerimisena, mil valik esmakordselt tehakse.
80 an entity that has previously applied ias 40 (2000) and elects for the first time to classify and account for some or all eligible property interests held under operating leases as investment property shall recognise the effect of that election as an adjustment to the opening balance of retained earnings for the period in which the election is first made.