if the assets sold are non equity assets, the total assets and the net assets are respectively the book value of the assets and the difference between the related assets and the book value of the liabilities

18. When an environmental cost that is recognized as an asset is related to another asset, it should be included as an integral part of that asset, and not recognized separately.

(4) to entrust an evaluation organ to carry out assets assessment, and take the assessment results as a reference when evaluating the net assets or converting them into stocks and

Article 18 Where related assets of the material assets reorganization are priced based on the assets evaluation result, in principle the assets evaluation organs shall adopt at least two evaluation methods for the evaluation.

Holders of rights in assets for improving and storing the assets

Risk is reduced because credit secured by assets gives creditors access to the assets as another source of payment in the event of non payment of the secured obligation.

Similarly, capitalized environmental costs recognized as a separate asset should also be tested for impairment.

if the assets sold are equity, the total assets, business income and net assets are respectively the product of total assets, business income and net assets of the invested enterprise and the equity percentage of the investment.

2 If the assets purchased are non equity assets, the total amount is the book value of the assets or the transaction amount, whichever is higher, and the net value of assets is the difference between the related assets and the book value of the liabilities or the transaction amount, whichever is higher

that have been used to commit a crime, that have been designed for use in committing a crime, that have been acquired by means of a crime or as a remuneration for a crime, or that have been acquired, even partly, in exchange for the assets mentioned in c) above, if the value of the assets mentioned in c) above is not negligible in comparison with the value of the acquired assets.

The purchase and sale of foreign currency or gold as a financial asset

The pre and post natal periods shall be counted towards her seniority.

However, the Guide proposes that all types of asset are capable of being the object of a security right, including all present and future assets of a business, and covers all assets, both tangible and intangible, with the exception of assets specifically excluded.

Maternity leave does not entail loss of former employment, seniority or social allowances.

For the purpose of implementation of the financial prohibitions in this sanctions regime, economic resources is defined to mean assets of every kind, whether tangible or intangible, movable or immovable.

Forfeited assets become State property.

Repatriating the assets derived from corruption called for enhancement of international cooperation and the political will of countries.

The insolvency law should provide that an asset of the estate acquired after the commencement of an insolvency proceeding with respect to the grantor is subject to a security right created by the grantor before the commencement of the insolvency proceeding to the extent the asset is proceeds (whether cash or non cash) of an encumbered asset which was an asset of the grantor before the commencement of the proceeding.

The Provident Fund loans are not considered an investment asset.

Where the price of the transaction price is based on the assets evaluation results, the listed company shall retain assets evaluation organs with qualification for securities business to issue assets evaluation report.

Assets Recovery and International Mutual Legal Cooperation Department (DRCI), of the Ministry of Justice its areas of responsibility are Asset Recovery and International Judicial Cooperation.

As the focal point of the Field Administration and Logistics Division for assets management, the incumbent is responsible for the development and implementation and updating of the field assets control system and for the development, implementation and updating of policies and procedures relating to assets management for the staff of the Logistics and Communications Service and for property officers in the field.

The forfeited assets of equivalent value become State property.

We have wide ranging security measures for our nuclear and strategic assets.

(e) The cost of construction of the ESCAP conference building was capitalized during the 1996 1997 biennium, and the capital assets and members equity in the Capital Assets Fund increased by 46,500,000.

Capital assets costing 100,000 or more are capitalized and depreciated over their estimated useful life.

In accordance with the accounting policy disclosed in note 2 (b), non expendable equipment held by the Programme is not shown as an asset in the statement of assets and liabilities.

In the case of the restitution claim of the property in Letkov, the domestic courts held that the author had not proven that the current owners had acquired his property unlawfully.

The information contained in this database will form the basis for transfer of data to the field assets control system, a task which is presently ongoing.

Department of Asset Recovery and International Legal Cooperation (DRCI)

Group II, shown in annex I.C to the present report, consists of assets with an inventory value of 0.9 million (depreciated value of 0.5 million) and represents 2 per cent of the total value of ONUMOZ assets.

As regards large sum intangible assets increased at current period, in case evaluation value is taken as the basis for entering the original value of such assets into the accounting book, it is required to make disclosure of the evaluation agency and its evaluation methods.

It does not include proceeds from drawings under independent undertakings or types of asset excluded from the scope of the Guide as original encumbered assets.

Issues discussed have included the misappropriation of assets, immunities, non conviction based asset confiscation, movement of funds, tracing and trafficking of assets, mutual assistance, restraint, confiscation and return of assets.

Article 18The sellable financial assets refers to the non derivative financial assets which are designated as sellable when they are initially recognized as well as the financial assets other than those as described below

The use of cross border M As as a market entry strategy has increased for resource seeking and asset augmenting OFDI.

Such realization of assets might be necessary, for instance, as part of the continuing business activities of the debtor, or to pay the wages of employees.

(1)Having no available financial resources to continuously provide funds to the financial asset investment so as to hold the financial asset investment until its maturity

The court may order forfeiture only if the assets concerned belong to the offender.

2.5.2 Providing access to credit and productive assets to the poor through micro finance

The Act makes it an offence to deal with assets, where the asset or the owner of the asset is listed by the Minister for Foreign Affairs, or is listed by the United Nations Al Q'aida and Taliban Sanctions Committee.

The court may also impose a fine to the extent of assets as a supplementary punishment ( 268).

Subject matter Unfair hearing to dismiss individual as liquidator of company

Recognition of a cooperative possession as a private possession

In case the net asset value after the combination is more than the registered capital, the exceeding part shall be dealt with as capital reserve in case the net asset value is lower than the registered capital, alteration shall be made to the registered capital or the investors shall contribute to make up the insufficient part.