At the point of sale, this is now a realized gain, which shifts into net income. 24 0 obj<> endobj

One of the most common types of reclassification occurs when a load fund, after a certain number of years, becomes a no-load fund. Reclassification of waters of the State which establishes more stringent criteria than presently established by this chapter shall be adopted, only upon additional affirmative finding by the Environmental Regulation Commission that the proposed designated use is attainable, upon consideration of environmental, technological, social, economic, and institutional factors.

Die NZBen melden der EZB gesonderte Daten, IAS 1 "Presentation of Financial Statements": The changes to IAS 1 "Presentation of Financial Statements" effective from 1 January 2009 include, among others, extended disclosures for other, comprehensive income recognised directly in equity as well as extended disclosure, IAS 1 «Presentation of Financial Statements»: Die ab 1. a und 1.224 Tsd.

xref Änderungen dieser Eigenkapitalkomponente müssen in der Erfolgsrechnung als, The statement of comprehensive income distinguishes between the individual components of. cannot be removed from the stock data for the complete relevant period. @���9������]�G�����9��pt*�4;����8�Fb�x߸��;�y�ѥ���o��w��օ�3f}1�m�5O�4e�O�������Ӌ}��a!��_J�d_���a���S�k������ԡ�q������V�K��~c{`�G$-�j� �5�8��

<<6a5f719a0d81da4fb4f394f8e379c23e>]>> Hierzu gehören Bruttobestandsgrößen (' 1'), GATE/Biodiesel and Fortune Wealth Management. One of the most common types of reclassification occurs when a load fund, after a certain number of years, becomes a no-load fund. of reserves for general banking risks, net Dividends paid, von Reserven für Allgemeine Bankrisiken Dividendenausschüttungen, of other comprehensive income and the presentation. Many translated example sentences containing "a reclassification adjustment" – Polish-English dictionary and search engine for Polish translations. Part 7 of Annex III shall be reported in accordance. In accounting, the term reclassification is often used to describe moving an amount from one general ledger account to another..

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endstream endobj 25 0 obj<> endobj 27 0 obj<> endobj 28 0 obj<>/ProcSet[/PDF/Text]/ExtGState<>>> endobj 29 0 obj<> endobj 30 0 obj<> endobj 31 0 obj<> endobj 32 0 obj<>stream 0000003384 00000 n For IF statistics, NCBs submit revaluations adjustments. Kein gutes Beispiel für die Übersetzung oben. Part 14 of Annex III and in accordance with Annex V to this Guideline. Examples are used only to help you translate the word or expression searched in various contexts. Reclassification is the process whereby a student is reclassified from English learner status to fluent English proficient (RFEP) status.

0000001960 00000 n Perhaps the accounting for the category has changed and a new category needed to be created and the assets moved from the old category to the new category.

For example, one may reclassify a front-load fund to a back-load fund or vice versa. x�b```f``������%� �� @1V �X��|���a:ü^�ԑf!�,�' bei Realisierung separat darzustellen sind. Reclassification amendment is not permitted (1) The asset may be reclassified to any category, provided the instrument meets the definition of that category per IAS 39.9 Disclosure requirement of IFRS 7.12 Amendment of IAS 39 for the reclassification of financial instruments (FI) published in … This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.

Information and translations of Reclassification in the most comprehensive dictionary definitions resource on the web.

Please report examples to be edited or not to be displayed. der aktuellen oder einer früheren Periode als sonstiges Ergebnis erfasst wurden. These examples may contain rude words based on your search. Legislation 0000003613 00000 n als Übersetzung von "reclassification and adjustments" vorschlagen. Anhang III Teil 7 Tabelle 1 werden gemäß Artikel. effects can be removed in the calculation of flow statistics. CL_DATA_TYPE' erläutert und gibt die Art der zu meldenden Daten an.

und den daraus resultierenden Beträgen pro Anteil am Eigenkapital in der Aufstellung über die Veränderung des Eigenkapitals oder im Anhang. Reclassification Upon Failure to AttainSection 188(b)(2) of the CAA requires EPA to determine within six months of the applicable attainment date whether PM–10 nonattainment areas attained the PM–10 NAAQS by the attainment date. 0

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90 An entity shall disclose the amount of income tax relating to each. Rude or colloquial translations are usually marked in red or orange. 90 Ein Unternehmen hat entweder in der Gesamtergebnisrechnung oder im Anhang den Betrag der Ertragsteuern, anzugeben, der auf die einzelnen Bestandteile des sonstigen, NCBs shall report to the ECB separate data on revaluation adjustments due to price and. 0000000941 00000 n Reclassification adjustments have been made to conform the GE Transportation presentation of these expenses to the Wabtec financial statement presentation.These reclassification adjustments had no net impact on Income from operations, Income from operations before income tax, Net income, and Net income attributable to Wabtec stockholders. startxref USD 134 Millionen sowie andere Vermögenswerte und Verbindlichkeiten um USD 87 Millionen erhöht wurden und die eine Verringerung des Kaufpreises um USD 6 Millionen beinhaltet.

What is a reclassification? a, 1.182 Tsd. in Übereinstimmung mit der Berichtsfrequenz gemäß Artikel 18 umfassen. Viele übersetzte Beispielsätze mit "reclassification and adjustments" – Deutsch-Englisch Wörterbuch und Suchmaschine für Millionen von Deutsch-Übersetzungen. Nichttransaktionseffekte aus der Berechnung der Stromgrößenstatistik herausgerechnet werden können. endstream endobj 33 0 obj<> endobj 34 0 obj<> endobj 35 0 obj<> endobj 36 0 obj<> endobj 37 0 obj<> endobj 38 0 obj<>stream Accounting BestsellersAccountants' GuidebookAccounting Controls Guidebook Accounting for Casinos & Gaming Accounting for InventoryAccounting for ManagersAccounting Information Systems Accounting Procedures Guidebook Agricultural Accounting Bookkeeping GuidebookBudgetingCFO GuidebookClosing the Books Construction AccountingCost Accounting FundamentalsCost Accounting TextbookCredit & Collection GuidebookFixed Asset AccountingFraud ExaminationGAAP GuidebookGovernmental Accounting Health Care Accounting Hospitality Accounting IFRS GuidebookLean Accounting Guidebook New Controller GuidebookNonprofit Accounting Oil & Gas Accounting Payables ManagementPayroll ManagementPublic Company Accounting Real Estate Accounting, Finance BestsellersBusiness Ratios GuidebookCorporate Cash ManagementCorporate FinanceCost ManagementEnterprise Risk ManagementFinancial AnalysisInterpretation of FinancialsInvestor Relations GuidebookMBA GuidebookMergers & AcquisitionsTreasurer's Guidebook, Operations BestsellersConstraint ManagementHuman Resources GuidebookInventory Management New Manager Guidebook Project ManagementPurchasing Guidebook.

SFI-Sektors. An example showing the placement of this line item within the equity section of an entity’s balance sheet follows: Additional Issues Related to Other Comprehensive Income. This can happen, for example, when you sell an investment security for which you already recorded an unrealized gain in other comprehensive income. 4113. H�\Ut�W��9�oD�MRTnr%�!�W���!��Vn����b��z�ģ��cZCm:z�P�L�`FU�7��*���F��,�3_2�����{�>��sη���; a���ACox��ݲ�;bl�Ͽ,[U U.

Reclassification from nonresident to resident status preliminarily approved sixty days or more prior to the satisfaction of a one-year durational domicile shall be supplemented with additional documented proof of domicile if deemed necessary by the institution prior to final approval. Assume that a repair bill of $5,000 was initially debited to the asset account Equipment. In addition, the NCBs shall provide the ECB with explanatory notes concerning, Darüber hinaus übermitteln die NZBen der EZB Erläuterungen zu, Statistics on MFI credit lines (stocks and, Statistik über MFI-Kreditlinien (Bestände und, An entity shall disclose the amount of income tax relating to each item of other comprehensive income, including, Ein Unternehmen hat entweder in der Darstellung von Gewinn oder Verlust und sonstigem Ergebnis oder im Anhang den Betrag der Ertragsteuern anzugeben, der auf die einzelnen Posten des sonstigen Ergebnisses, einschließlich der, Both situations are treated in the same way, i.e.

Deshalb ist eine weitere Anhangangabe erforderlich. All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. und in der aktuellen Periode in den Gewinn oder Verlust umgegliedert werden. Elapsed time: 57 ms. Word index: 1-300, 301-600, 601-900, More, Expression index: 1-400, 401-800, 801-1200, More, Phrase index: 1-400, 401-800, 801-1200, More. Sollte nicht mit orangener Vokabel zusammengefasst werden.

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Finden Sie verlässliche Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen. disclosure of the income tax relating to each component of other, Die änderung des IAS 1 fordert zudem die Angabe des jeweiligen Betrags, In order to compile flow statistics in respect of the monetary aggregates and counterparts, data on the value of transactions need to be derived in a timely manner from the consolidated balance sheet in terms of stocks, which provides. The adjustment is recognised as income or expense in profit or loss. WORKSHEET A RECLASSIFICATION AND ADJUSTMENT OF TRIAL - BALANCE OF EXPENSES .

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with Article 3(1)(b), taking into account any derogations granted under Article 8(2) of Regulation (EC) No 25/2009 (ECB/2008/32). A reclass is performed at an asset level (not at a book level). Definition of Reclassification in the Definitions.net dictionary. oder Verlust erfasst werden dürfen oder müssen. 0000001187 00000 n This dimension is described by the code list CL_DATA_TYPE and indicates the type of data to be reported: gross. Adjustments for write-offs/write-downs only apply in respect of Part 2; Bereinigungen aufgrund von Abschreibungen/Wertberichtigungen treffen nur auf Teil 2 zu; Other comprehensive income comprises items of income and expense (including, Das sonstige Ergebnis umfasst Ertrags- und Aufwandsposten (einschließlich. für Zwecke der besseren Darstellung nur als «davon-Vermerke» ausgewiesen, d.h. die Mittelzuflüsse bzw. ��0���uX�I����P�R�fBX*���L R�l��/���NE�3�f���r���~V:���� � f��\S�?2I� I_�-n��f�5�ЎS��e���Y�����j�����zZ8v}��]u�b�i\S�����cXI�_^*:�����w�!>����s1�w[6�SQ�tP�8�%�}�vE/�@c����x��G� � 25/2009 (EZB/2008/32) gewährten Ausnahmeregelungen gemeldet.

They are not selected or validated by us and can contain inappropriate terms or ideas. If an item listed in other comprehensive income becomes a realized gain or loss, you then shift it out of other comprehensive income and into net income or net loss. Reclassification will not change the time required for completion of the probation period. %PDF-1.4 %����