- a statement of the desirability of something
- capital employed statement (detailed calculation methodology and value of parameters used),
- Value adjustments and recoveries recorded directly to the income statement shall be disclosed separately.
- a statement chosen by the responsible authority, highlighting the added value of the contribution from the Community.
- Those instruments must be marked-to-market with any changes in the market value flowing immediately through the income statement.
- The emission report shall include a statement that this value has been aligned with the value of the respectively transferring or receiving installation.
- a statement to the effect that the value of investments may fall as well as rise and that investors may get back less than they put in;
- a statement chosen by the managing authority, highlighting the added value of the intervention of the Community, and preferably ‘Investing in your future’.
- For example, an entity may combine information on changes in fair value recognised in profit or loss with information on maturities of financial instruments, although the former disclosures relate to the statement of comprehensive income or separate income statement (if presented) and the latter relate to the statement of financial position.
- a statement of the contents and the valuation of the portfolio, including details of each financial instrument held, its market value, or fair value if market value is unavailable and the cash balance at the beginning and at the end of the reporting period, and the performance of the portfolio during the reporting period;
- a statement whether the value arrived at corresponds at least to the number, to the nominal value or, where there is no nominal value, the accountable par and, where appropriate, to the premium on the shares to be issued for such consideration;
- For accounting purposes, the ABS portfolio was reclassified as ‘loans and receivables’ at the end of 2008, therefore reducing the volatility of KBC’s income statement as negative value adjustments on the portfolio can be spread over time.
- These costs are usually shown in a UCITS' statement of operations for the relevant fiscal period. They are assessed on an ‘all taxes included’ basis, which means that the gross value of expenses should be used.
- A description of how often, and the valuation principles and the method by which, the net asset value of the collective investment undertaking will be determined, distinguishing between categories of investments and a statement of how such net asset value will be communicated to investors.
- This must include a risk warning to the effect that investors may lose the value of their entire investment or part of it, as the case may be, and/or, if the investor’s liability is not limited to the value of his investment, a statement of that fact, together with a description of the circumstances in which such additional liability arises and the likely financial effect.
- On the basis of the year-end n–1 difference between the target amount and the value of the Fund’s net assets, calculated at the beginning of the year n, any surplus shall be paid in one transaction to a special heading in the statement of revenue in the general budget of the European Union of the year n + 1.