Examples of 'available-for-sale financial assets' in a sentence
Meaning of "available-for-sale financial assets"
available-for-sale financial assets: This phrase is used in accounting and finance to describe certain types of investments or securities that a company or entity holds for potential sale in the future. It signifies assets, such as stocks, bonds, or derivatives, that are not held for trading purposes but are intended to be sold for profit when favorable market conditions arise
How to use "available-for-sale financial assets" in a sentence
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available-for-sale financial assets
Dividends relating to available-for-sale financial assets are recognised when received.
The reserve comprises revaluation transactions of available-for-sale financial assets.
Available-for-sale financial assets comprise equity securities and debt securities.
Investment expenses comprise changes in the fair value of available-for-sale financial assets.
Available-for-sale financial assets are measured at fair value at subsequent measurement dates.
Undisbursed commitment in respect of available-for-sale financial assets Guarantees drawn.
Available-for-sale financial assets and financial assets at fair value are subsequently carried at fair value.
Impairments regarding equity securities recognised as Available-for-sale financial assets are irreversible.
Interest on available-for-sale financial assets is calculated using the effective interest method.
Reserve for investment revaluation . The reserve comprises revaluation transactions of available-for-sale financial assets.
Fair value for available-for-sale financial assets are based on quoted market prices.
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.
Available-for-sale financial assets interest rate sensitivity analysis Market value.
See also
Fair value change on derivatives Foreign exchange Dividend income from available-for-sale financial assets.
Impairment on available-for-sale financial assets Member States special contribution to general administrative expenses.
Amount of unrealised losses on available-for-sale financial assets.
Available-for-sale financial assets continued.
Changes in fair value of available-for-sale financial assets.
Available-for-sale financial assets quoted debt securities.
Revaluation reserve for available-for-sale financial assets.
Available-for-sale financial assets quoted equity securities.
Accumulated unrealized gains on available-for-sale financial assets.
Available-for-sale financial assets contingent consideration receivable.
Gains and losses on re-measuring available-for-sale financial assets.
Available-for-sale financial assets comprise equity securities.
Total investments, portfolio held to maturity and available-for-sale financial assets.
Changes in available-for-sale financial assets.
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets.
Impairment of available-for-sale financial assets.
The accounting treatment would change from long-term equity investment to available-for-sale financial assets.
The available-for-sale financial assets were mainly denominated in euros.
Assets carried at fair value Available-for-sale financial assets.
Available-for-sale financial assets interest rate sensitivity analysis.
Net change in fair value of available-for-sale financial assets transferred to profit / loss.
Available-for-sale financial assets are tested for impairment at each period-end.
The Corporation does not hold any available-for-sale financial assets.
Available-for-sale financial assets are non-derivative financial assets composed of traded bonds.
Revaluation reserve for available-for-sale financial assets Other reserves.
Available-for-sale financial assets are non-derivative financial assets comprising traded bonds.
Foreign exchange Dividend income from available-for-sale financial assets.
Marketable and available-for-sale financial assets are measured at “ fair value ” on subsequent measurement dates.
The Company has not recorded any available-for-sale financial assets.
Available-for-sale financial assets component arises upon the revaluation of available-for-sale financial assets.
Other comprehensive income - Net change in fair value of available-for-sale financial assets.
After initial measurement, available-for-sale financial assets are subsequently carried at fair value.
The Group 's investments in certain equity securities are classified as available-for-sale financial assets.
Purchases and sales of available-for-sale financial assets are initially recognised on trade-date.
UN-Women classified its investment portfolio as held-to-maturity assets . Available-for-sale financial assets.
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