Betekenis van:
observable

Voorbeeldzinnen

1. Prices (and indexes of prices) of traded equity instruments are readily observable in some markets.
2. If an observable ignition occurs, the elapsed time and amount discharged is noted.
3. If fair value less costs to sell is not determined using an observable market price for the unit (group of units), the following information shall also be disclosed:
4. Nor does the Commission believe that the fact that the only observable benefits are currently linked to commercial activities implies that no objective of common interest is involved.
5. Present value based techniques may be used to estimate the current market price of equity instruments for which there are no observable prices.
6. The effect on fair value of credit risk (ie the premium over the basic interest rate for credit risk) may be derived from observable market prices for traded instruments of different credit quality or from observable interest rates charged by lenders for loans of various credit ratings.
7. The basis for the remuneration of the relevant capital instrument is, therefore, ‘normal’, i.e. time-limited silent partnership assets typical in size of those observable on the market, on whose remuneration a premium may possibly have to be charged.
8. A price of CZK 1250 per share gives a P/E of 2,8, which was at the extreme bottom of the range of P/E observable for the steel producers quoted on a stock exchange.
9. As a practical expedient, a creditor may measure impairment of a financial asset carried at amortised cost on the basis of an instrument’s fair value using an observable market price.
10. In some cases the observable data required to estimate the amount of an impairment loss on a financial asset may be limited or no longer fully relevant to current circumstances.
11. Objective evidence that a financial asset or group of assets is impaired includes observable data that comes to the attention of the holder of the asset about the following loss events:
12. In some cases, an agreed transaction may deviate from an observable or hypothetical market value because one party to the transaction has identifiable private interests in that particular transaction.
13. Fundamental research consists in experimental or theoretical work undertaken mainly with a view to acquiring new knowledge regarding the underlying foundation of phenomena and observable facts, without any particular application or use in view.
14. Therefore, the method used should enable each group to be associated with information about past loss experience in groups of assets with similar credit risk characteristics and relevant observable data that reflect current conditions.
15. The best evidence of the fair value of a financial instrument at initial recognition is the transaction price (ie the fair value of the consideration given or received) unless the fair value of that instrument is evidenced by comparison with other observable current market transactions in the same instrument (ie without modification or repackaging) or based on a valuation technique whose variables include only data from observable markets.