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c3 kooskõlas lõikega c2 kindlaksmääratud investeeringu algsaldot käsitatakse investeeringu tuletatud soetusmaksumusena esmasel kajastamisel.
c3 the opening balance of the investment determined in accordance with paragraph c2 is regarded as the deemed cost of the investment at initial recognition.
varade sihtfinantseerimise (või sihtfinantseerimise vastava osa) kajastamisel finantsaruannetes on aktsepteeritavad kaks meetodit.
two methods of presentation in financial statements of grants (or the appropriate portions of grants) related to assets are regarded as acceptable alternatives.
eeldust, et ehitatava kinnisvarainvesteeringu õiglast väärtust saab mõõta usaldusväärselt, saab vaidlustada ainult esmasel kajastamisel.
the presumption that the fair value of investment property under construction can be measured reliably can be rebutted only on initial recognition.