Betekenis van:
allowance account

allowance account
Zelfstandig naamwoord
    • a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets

    Synoniemen

    Hyperoniemen


    Voorbeeldzinnen

    1. When loans and advances cannot be recovered, they are written off and charged against any allowance account for impairment losses.
    2. The movements in the allowance account, including the amounts previously written off that have been recovered during the reporting period, are shown separately.
    3. the unit identification codes of any allowance, AAU, RMU, ERU, CER (not tCER or lCER), lCER and tCER, held in each account type in that registry; and
    4. the transaction log and audit log history of any allowance, AAU, RMU, ERU, CER (not tCER or lCER), lCER and tCER held in each account in that registry.
    5. the transaction log and audit log history of any allowance, AAU, RMU, ERU, CER (not tCER or lCER), lCER and tCER held in each account type in that registry.
    6. As no information was submitted to indicate that this situation had changed, an allowance was granted in order to take into account the difference in extraction rates between the two countries.
    7. in the same condition as in the first and second indents, persons entitled to the allowance who are not in active service, taking account of the place of residence instead of the place of employment.
    8. As the time at which uncollectible loans and advances are written off differs, the gross amount of loans and advances and of the allowance account for impairment losses may vary considerably in similar circumstances.
    9. Where a staff member is appointed by the Institute immediately after having been employed in the country where he performs his duties by another international organisation or administration, years of service with his previous employer shall be taken into account when calculating entitlement to the allowance and the amount thereof.
    10. Taking into account all relevant criteria, in particular the effects on the internal market, potential distortions of competition, the environmental integrity of the scheme and the reliability of the planned monitoring and reporting system, Member States may, from 2008, apply emission allowance trading in accordance with this Directive to:
    11. A special allowance, determined on the basis of the place of secondment, if this place is situated outside the EU, to take account of the cost of living or particularly difficult living conditions, may be granted subject to a reasoned decision by the Director-General of Personnel and Administration.
    12. if instructed to do so by the competent authority, issuing a number of replacement allowances specified by the competent authority by converting an equal number of AAUs issued for the 2008-2012 period held in the Party holding account into allowances by adding the allowance element to the unique unit identification code of each such AAU comprising the elements set out in Annex VI;
    13. In determining the amount of a particular input that is consumed in the production of the exported product, a ‘normal allowance for waste’ must normally be taken into account, and such waste must normally be treated as consumed in the production of the exported product.
    14. If, in a subsequent period, the amount of the impairment loss decreases and the decrease can be related objectively to an event occurring after the impairment was recognised (such as an improvement in the debtor’s credit rating), the previously recognised impairment loss shall be reversed either directly or by adjusting an allowance account.
    15. Where a staff member is appointed by the Centre immediately after having been employed in the country where he performs his duties by another international organisation or administration, years of service with his previous employer shall be taken into account when calculating entitlement to the allowance and the amount.