Loss or damage by impairment under subparagraph (iii) also covered loss of income in respect of such impairment.

(9)Other objective evidences showing the impairment of the financial asset.

(iii) loss or damage by impairment of the environment

The objective evidences that can prove the impairment of a financial asset shall include

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

depreciation polices Profit amp loss account exceptional environmental charges (e.g. for remediation, de commissioning or impairment charges)

Where there is any objective evidence proving that such financial asset has been impaired, an impairment provision shall be made.

Article 42Where a financial asset measured on the basis of post amortization costs is impaired, the carrying amount of the said financial asset shall be written down to the current value of the predicted future cash flow (excluding the loss of future credits not yet occurred), and the amount as written down shall be recognized as loss of the impairment of the asset and shall be recorded into the profits and losses of the current period.

The financial assets which have suffered from an impairment loss in any single amount shall not be included in any combination of financial assets with similar risk features for any impairment test.

20. When an environmental cost is capitalized and included as an integral part of another asset, the combined asset should be tested for impairment and, where appropriate, written down to its recoverable amount.

Article 49After an impairment of a financial asset, the interest incomes shall be recognized at the interest rate which is used as the capitalization rate in the capitalization of the future cash flow when the impairment related losses are determined.

Article 32 An enterprise shall set up a reserve management system for asset loss or depreciation.

It was also noted in respect of pure economic loss, which according to the commentary is covered under paragraph (a)(iii), that loss or damage by impairment to the environment raised delicate issues of causation.

And from then I wanted to look not at impairment, but at prevention of impairment.

The standards for preparing the asset loss or depreciation reserve, once determined, may not be altered at discretion.

The report shows that the children and young people with visual impairment, hearing impairment, intellectual impairment and physical impairment have more difficulties in acquiring sexual knowledge and understanding intimate relationship than the ordinary people, but they have generally developed towards convenience and enrichment.

The initial provision for asset write down of 14.1 million was set up in 1996 1997 on the basis of management's best estimate of RFA assets impairment as at 31 December 1997.

Chapter VI Impairment of Financial Assets

It was one thing to work to eliminate impairment but quite another to eliminate the person with the impairment.

It was one thing to work to eliminate impairment but quite another to eliminate the person with the impairment.

An adjustment to the accounts in order to record the loss of or reduction in the value of an asset.

I mean, the functional impairment is clear.

However, the reversed carrying amount shall not be any more than the post amortization costs of the said financial asset on the day of reverse under the assumption that no provision is made for the impairment.

The income statement includes write off and provision for asset write down of 14.1 million. This provision is based on the management s best estimate of the Reserve for Field Accommodation assets impairment as at 31 December 1997.

The courses benefited 80 persons suffering from slight mental impairment

Asset

Some of the symptoms are memory impairment and loss of concentration, which results in delayed and reduced learning capabilities and achievement, depression and regression, as well as traumatic play in the streets, which involves throwing stones at each other.

Where, upon independent test, the financial asset (including those financial assets with significant single amounts and those with insignificant amounts) has not been impaired, it shall be included in a combination of financial assets with similar risk features so as to conduct another impairment test.

And unless we address this invisibility, we are going to get the results that we are seeing, which is a gradual degradation and loss of this valuable natural asset.

And unless we address this invisibility, we are going to get the results that we are seeing, which is a gradual degradation and loss of this valuable natural asset.

(In case of disability following repatriation or evacuation to the home country or a third country, a medical report from the Government apos s medical authorities detailing the degree of loss of function or impairment based on annex I to the report of the Secretary General (A 49 906) and the American Medical Association apos s Guide to Evaluation of Permanent Impairment, 4th ed., must be submitted with the claim.)

Asset recovery

Asset management

Asset account

Asset Accounts

Asset accounts

Asset Account

The loss. The loss.

Digital asset management

6. Asset management

7. Asset management

(3)after deducting the impairment losses that have actually incurred (only applicable to financial assets).

The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the sold financial asset after deducting the principals as taken back, the current fair value and the impairment related losses as was recorded into the profits and losses of the current period.

The Incredible Vanishing Asset

Strategic asset seeking OFDIa