Translation of "Amortized cost" in German

They are accounted for at amortized cost using the effective interest method.

In subsequent periods they are basically valued at amortized cost.

They are measured at amortized cost using the effective interest method.

They are measured at amortized cost, which is equivalent to their nominal values.

Loans and receivables are carried at amortized cost using the effective interest method.

This category of financial assets is measured at amortized cost using the effective interest method.

At the same time land and buildings were recognized at amortized cost.

The respective value corresponds approx­imately to the amortized cost.

Receivables and liabilities are valued at amortized cost.

Accrued items and other nonfinancial assets and liabilities are carried at amortized cost.

The promissory notes are measured at amortized cost.

Because quite simply, losses on the first two movies... are amortized into the cost of the franchise.

The securities are held until their final maturity and presented in the Financial Statements at their amortized cost.

Otherwise they are classified as assets carried at amortized cost using the effective interest method.

Financial liabilities comprise bank loans, mortgages, and bonds. They are recognized at their amortized cost.

Loans and receivables are measured at amortized cost using the effective interest rate method, less any impairment.

The financial liabilities include financing debts that are carried at amortized cost using the effective interest method.

Primary financial liabilities are subsequently measured at amortized cost using the effective interest method.

Here we will use the accounting method to show that the amortized cost of an insertion operation in such a table is O(1).

They are initially recorded at cost (net disbursed amounts), which is the fair value of the cash given to originate the loan, including any transaction costs, and are subsequently measured at amortized cost, using the effective yield method, less any provision for impairment or uncollectability.

They are initially recorded at cost (their net disbursed amounts), which is the fair value of the cash given to originate the loan, including any transaction costs, and are subsequently measured at amortized cost using the effective interest rate method.

For the loans outstanding at the end of the financial year and carried at amortized cost, impairments are made when presenting objective evidence of risks of non recovery of all or part of their amounts according to the original contractual terms or the equivalent value.

For the loans outstanding at the end of the financial year and carried at amortized cost, impairments aremadewhen presenting objective evidence of risks of non recovery of all or part of their amounts according to the original contractual terms or the equivalent value.

Financial liabilities are principally measured at amortized cost. Financial lease liabilities stem from the lease liabilities to be accounted for under IFRS 16.

At each balance sheet date, the carrying amounts of financial assets that are not measured at fair value through profit or loss are assessed to determine whether there is any substantial objective evidence of impairment (such as significant financial difficulties on the part of the debtor, a high probability that insolvency proceedings will be brought against the debtor, the closure of an active market for the financial asset, significant negative changes in technological, economic, legal or market conditions affecting the issuer, a persistent decline in the fair value of the financial asset below its amortized cost).

Loans extended by the company which are not held for trading purposes (originated loans and receivables) as well as all financial assets which do not have a quoted market price in an active market and whose fair value cannot be reliably measured are carried at amortized cost, if they have a fixed maturity.