Betekenis van:
valuation account

Voorbeeldzinnen

1. The MCC is taken into account as if taking place at the antecedent valuation date.
2. The Commission also enquired how the universal service obligations are taken into account in the valuation of BT.
3. Theoretically, a valuation using the R & E method should take place every year, taking into account how these MCCs may have changed BT ' s five-year plan at the time of the antecedent valuation date.
4. The waiver was taken into account in the valuation of Wfa's equity capital by BAKred and, on this basis, WestLB was paying an adequate remuneration.
5. The Agency shall verify the criteria for the valuation of losses at national level taking particular account that losses are valued in a fair and non-discriminatory way.
6. They shall be valued on a prudent basis, taking into account the underlying assets, and included in the valuation of the institution's assets.
7. The waiver of the liability was taken into account in the valuation of Wfa's assets by BAKred, and it is on this basis that WestLB pays the remuneration.
8. The fibres necessary for BT's business throughout the five-year life of the list are taken into account in the assessment of the rateable value because the receipts from these fibres are included in the R&E valuation.
9. IFRS 2 does not specify which valuation models should be used. Instead, it only describes the factors that should be at least taken into account when estimating the fair value of share based payments.
10. This method takes an asset-oriented approach to the valuation and takes into account the value of assets and the credit and debit side both on and off balance sheet.
11. The price paid by LBBW and the valuation of the bank took account of the existence of the Super SIV and the liquidity provided by LBBW and the Landesbanken.
12. Vtesse questions whether this extension of BT's network was taken into account in its valuation, and suggests that BT should have been assessed on similar terms as Vtesse when it rents fibres from the same operator.
13. prudence: the valuation of assets and liabilities and income recognition shall be carried out prudently. In the context of this Guideline, this implies that unrealised gains shall not be recognised as income in the profit and loss account, but shall be recorded directly in a revaluation account and that unrealised losses shall be taken at year-end to the profit and loss account if they exceed previous revaluation gains registered in the corresponding revaluation account.
14. Concerning the way these fibres will be taken into account in the review of BT's rateable value, the VOA explained that the existing R&E valuation is based on a model which anticipates future income streams and it will, as part of the review, take into account the income stream expected from the fibres which BT has leased from GEO.
15. The forecast for the annual reduction in access deficit contribution per minute was increased from - 3 % to - 12 %, since the 1997 forecast did not take sufficiently into account the reduction in the size of the access deficit as exchange line prices increased faster than costs. In the 1997 valuation, the VOA and NERA assumed that inland leased line prices would be rising with inflation.