Examples of 'available-for-sale' in a sentence
Meaning of "available-for-sale"
Available-for-sale (noun) - an accounting term referring to assets that are held for trading purposes or for potential sale in the future
How to use "available-for-sale" in a sentence
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available-for-sale
These investments were classified in the category of investments available-for-sale.
Dividends relating to available-for-sale financial assets are recognised when received.
The reserve comprises revaluation transactions of available-for-sale financial assets.
Dividends relating to available-for-sale equity investments are recognized when received.
The following tables present unrealized gains and losses on available-for-sale securities.
Changes to the value of available-for-sale assets are recognized directly in equity.
Investment expenses comprise changes in the fair value of available-for-sale financial assets.
Dividends relating to available-for-sale equity investments are recognizedwhen received.
The fair value reserve includes the gains and losses on remeasuring available-for-sale financial instruments.
Investments are classified as available-for-sale financial instruments and are recorded at fair value.
Depreciation and amortisation Impairment losses on available-for-sale investments.
Gains and losses on available-for-sale securities recognized in equity or income were as follows.
An analysis of unrealized gains and losses on available-for-sale securities is as follows.
Available-for-sale financial assets comprise equity securities and debt securities.
No financial assets are classified as available-for-sale or fair value through profit or loss.
See also
Available-for-sale financial assets are measured at fair value at subsequent measurement dates.
Interest and dividends on investments classified as available-for-sale are included in interest income.
The fair value of available-for-sale fi nancial assets is based on quoted market prices.
This reserve includes fair value changes on available-for-sale investment securities.
Interest on available-for-sale financial assets is calculated using the effective interest method.
Reversals in respect of equity instruments classified as available-for-sale are not recognized in profit.
On debt instruments available-for-sale and assets reclassified as loans and receivables.
The Bank is exposed to equity risk through its available-for-sale equity portfolios.
Fair value for available-for-sale financial assets are based on quoted market prices.
Impairments regarding equity securities recognised as Available-for-sale financial assets are irreversible.
Available-for-sale financial assets and financial assets at fair value are subsequently carried at fair value.
Variations due to foreign exchange for monetary available-for-sale assets are recorded through income.
Available-for-sale financial assets interest rate sensitivity analysis Market value.
The change in fair value of available-for-sale assets over the year is analyzed as follows.
Revaluation reserves These reserves include changes in the fair value of available-for-sale investments.
Valuation of unquoted available-for-sale equity investments is normally based on one of the following.
The Corporation has classified its marketable securities in equity investments as available-for-sale investments.
Unrealized capital losses on available-for-sale securities not recognized through profit and loss.
Reserve for investment revaluation . The reserve comprises revaluation transactions of available-for-sale financial assets.
The net unrealized gain on available-for-sale securities is recorded in accumulated other comprehensive income.
The Group uses quoted market prices to determine fair value for the securities available-for-sale.
Changes in fair value for available-for-sale financial instruments are recorded directly in net assets.
Derivative financial instruments Loans and receivables Available-for-sale financial assets.
Investments classified as available-for-sale financial assets are shares in other companies which are not quoted.
Commitments Undisbursed loans Undisbursed commitment in respect of available-for-sale financial assets Guarantees drawn.
There were no available-for-sale investments held by the Group at the reporting dates.
Fair value change on derivatives Foreign exchange Dividend income from available-for-sale financial assets.
These securities are now classified as available-for-sale assets and consequently carried at their fair value.
Available-for-sale investments listed companies.
Undisbursed commitment in respect of available-for-sale financial assets Guarantees drawn.
Available-for-sale financial assets continued.
Impairment losses on available-for-sale investments.
Available-for-sale investments stated at cost.
Changes in fair value of available-for-sale investments.
Impairment on available-for-sale financial assets Member States special contribution to general administrative expenses.
