1. (vi) amortisation recognised during the period;

2. Amortisation charge for the year

3. goodwill for which amortisation is not deductible for tax purposes

4. - accommodation including rent, heat, light and water, furniture, maintenance, insurance, interest, amortisation;

5. Company B Amortises over 10 years (amortisation of 2 per year)

6. The amortisation of the amount initially recognised is done using the actuarial method.

7. The amortisation of the amount initially recognised is done using the actuarial method

8. the accumulated amortisation is eliminated against the gross carrying amount of the asset.

9. Maturity date and arrangements for the amortisation of the loan, including the repayment procedures.

10. allowed alternative treatment: revalued amount less any subsequent accumulated amortisation and any subsequent accumulated impairment losses

11. Goodwill should be carried at cost less any accumulated amortisation and any accumulated impairment losses

12. the gross amount and the accumulated amortisation (aggregated with accumulated impairment losses), at the beginning of the period

13. (b) allowed alternative treatment: revalued amount less any subsequent accumulated amortisation and any subsequent accumulated impairment losses.

14. the gross amount and the accumulated amortisation (aggregated with accumulated impairment losses), at the end of the period

15. It was quite a complicated case based on an issue of cross-amortisation of ownership of post-divorce properties and, um...

16. If a particular item of depreciation or amortisation is included in segment expense, the related asset is also included in segment assets.

17. (d) the line item(s) of the ►M5 statement of comprehensive income ◄ in which any amortisation of intangible assets is included;

18. Note: the interest expense includes amortisation of the discount arising on initial recognition of the liability component (see IAS 32).

19. (iii) other than in the case of early amortisation provisions, require positions in the securitisation to be improved by the originator institution;

20. In particular, this study argued in favour of 17 % global average EBITDA margin (earnings before interest, taxes, depreciation and amortisation) (106).

21. The net cumulative amortisation from the date of acquisition is included in "Accruals and deferred income" on the liability side of the balance sheet.

22. In this context, the Commission notes that the Spanish tax system has never permitted the amortisation of financial goodwill, except under Article 12(5) TRLIS.

23. For example, the amortisation of intangible assets used in a production process is included in the carrying amount of inventories (see IAS 2 Inventories).

24. The cumulative amortisation from the date of acquisition is included in "Accruals and deferred income" on the liability side of the balance sheet.

25. ‘amortised cost accounting’ means an accounting approach which considers the acquisition cost of the security and adjusts this value for amortisation of premiums or discounts until maturity.

26. ‘amortised cost method’ means a valuation method which takes the acquisition cost of an asset and adjusts that value for amortisation of premiums or discounts until maturity;

27. In case of partial terminations, amortisations and in case of contracts where the notional, due to the characteristics of the contract, varies over time, it shall reflect the remaining notional after the change took place.

28. Liquidity plans to address the implications of both scheduled and early amortization shall exist at credit institutions which are originators of revolving securitisation transactions involving early amortisation provisions

29. ‘amortised cost method’ means a valuation method which takes the acquisition cost of an asset and adjusts this value for amortisation of premiums (or discounts) until maturity;

30. Liquidity plans to address the implications of both scheduled and early amortization shall exist at credit institutions which are originators of revolving securitisation transactions involving early amortisation provisions.

31. (11) “amortised cost method” means a valuation method which takes the acquisition cost of an asset and adjusts this value for amortisation of premiums (or discounts) until maturity;

32. The proposal for a Directive creates uncertainties with regard to the duration of contracts and compensation which would lead to a considerable decrease in the expected level of amortisation revenue.

33. The government has taken some relevant macroprudential measures — including the introduction of a new mortgage amortisation requirement in 2016 — but it remains unclear whether these will have sufficient impact over the medium term.

34. These restrictions require that: (a) interest rates are fixed for at least 5 years; and (b) deferred amortisation is applicable only if the interest rate on a loan is fixed for at least 30 years.

35. Consequently, the cost of the goodwill, and the related accumulated amortisation, are reduced to the amounts (# and #) that would have been recorded if a deferred tax asset of # had been recognised as an identifiable asset at the date of the business combination

36. Alphameric Leisure Alphameric Leisure’s strong first half performance continued into the second half, with sales for the year up 15% to £30.3 million (2003: £26.4 million) and operating profits (before the amortisation of goodwill) up 44% to £4.2 million (2003: £2.9 million).

37. Building evaluation and amortisation calculation The initial investment made by Parliament (acquisition cost and renovation) was of the order of ± 9 M€uro, and the building now has an estimated value of ± 11.5 million euros though this should be reduced to ± 10 million to take account of the damage.

38. 17 If there is an indication that an asset may be impaired, this may indicate that the remaining useful life, the depreciation (amortisation) method or the residual value for the asset needs to be reviewed and adjusted in accordance with the standard applicable to the asset, even if no impairment loss is recognised for the asset.

39. It was legitimately entitled to assume that the host country would choose an adequate amortisation period and that the amount of the rent would remain reasonable and at a level commensurate with that which a Community institution may expect from a host country which is seeking to develop a policy of providing seats for international organisations.

40. This has resulted, for instance, in a sharper reduction of interest rate margins and other borrowing costs, as well as a wider range of innovative and diversified mortgage products – for example, the availability of 30 or even 50-year loans and the appearance of "accordion" variable rate and "amortisation free" mortgages – in some countries than in others, thus enabling more households to access financing for house purchase.