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1 held-to-maturity investments
held-to-maturity investments ACC HtM-Anlagen fpl, HtM-Wertpapiere npl, bis zur Endfälligkeit gehaltene (Wertpapier-)Anlagen fpl, bis zur Endfälligkeit gehaltene Vermögenswerte mpl; zum Halten bestimmte (Wert-)Papiere npl (synonymous: held-to-maturity securities, held-to-maturity assets; IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > held-to-maturity investments
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2 held-to-maturity assets
held-to-maturity assets ACC bis zur Endfälligkeit gehaltene Wertpapiere npl, HtM-Wertpapiere npl, HtM-Vermögenswerte mpl, bis zur Endfälligkeit gehaltene Vermögenswerte mpl; zum Halten bestimmte (Wert-)Papiere npl (synonymous: held-to-maturity securities, held-to-maturity investments; IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > held-to-maturity assets
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3 held-to-maturity securities
held-to-maturity securities ACC bis zur Endfälligkeit gehaltene Wertpapiere npl, HtM-(Wert-)Papiere npl, HtM-Titel mpl, bis zur Endfälligkeit gehaltene Vermögenswerte mpl; zum Halten bestimmte (Wert-)Papiere npl (synonymous: held-to-maturity assets, held-to-maturity investments; IFRS/IAS)Englisch-Deutsch Fachwörterbuch der Wirtschaft > held-to-maturity securities
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4 investments held to maturity
Аудит: инвестиции, удерживаемые до погашенияУниверсальный англо-русский словарь > investments held to maturity
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5 Investments held to maturity
Англо-русский экономический словарь > Investments held to maturity
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6 financial instruments
financial instruments ACC, FIN Finanzinstrumente npl (nach IAS/IFRS werden vier Kategorien von Finanzinstrumenten unterschieden: financial instruments = 1. Held-to-maturity investments; 2. Loans and receivables originated by the enterprise; 3. Held for trading; 4. Available for sale; cf IAS 32.5, 39.13 ff)Englisch-Deutsch Fachwörterbuch der Wirtschaft > financial instruments
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7 IAS financial instruments
IAS financial instruments ACC, FIN IAS-Finanzinstrumente npl (four categories of IAS 39 financial assets: 1. Held-to-maturity investments; 2. Loans and receivables originated by the enterprise; 3. Held for trading; 4. Available for sale; cf IAS 32.5, 39.13 ff; IAS 39 Financial Instruments: Recognition and Measurement are replaced by IFRS 9 Classification and Measurement of Financial Assets, the new approach divides financial assets into only two categories while the former requirements in IAS 39 proposed four different categories; IFRS 9 Kategorisierung und Bewertung von finanziellen Vermögenswerten, mit nur zwei Finanzinstrumenten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > IAS financial instruments
См. также в других словарях:
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