(2)other financial liabilities.

Often, the lease is a financial lease as opposed to an operating lease (see para. 27 for a definition of both terms).

Note 18. Contingent financial liabilities

Article 57The financial liabilities refers to the following liabilities of an enterprise

Article 9The financial assets or liabilities meeting any of the following requirements shall be classified as transactional financial assets or financial liabilities

Chapter II Classification of Financial Assets and Financial Liabilities

Chapter VIII Definition of Financial Assets, Financial Liabilities and Equity Instruments

(13) As regards tradable financial liabilities, it is required to separately list the beginning of period and end of period fair value of offered tradable bonds, financial liabilities which are specified to be measured on fair value and whose fluctuations are included in the current profits and losses, derivative financial liabilities and other tradable financial liabilities.

Environmental Costs and Liabilities Accounting and Financial Reporting Issues.

The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of PSD.

(1)the financial liabilities which are measured at their fair values and of which the variation is included in the current profits and losses, including transactional financial liabilities and the designated financial liabilities which are measured at their fair values and of which the variation is included in the current profits and losses and

Article 30The financial assets and financial liabilities initially recognized by an enterprise shall be measured at their fair values.

(ii) In addition to the above mentioned liabilities, ITC has financial commitments in respect of leases extending beyond the financial period ended 31 December 1997. The estimated costs of these arrangements to be met from the appropriations of the bienniums 1998 1999 and 2000 2001 are Lease of ITC headquarters building Rental of reprographic equipment

All material, legal or contingent liabilities have been appropriately reflected in the financial statements.

Transponder lease

A financial lease is to be distinguished from what is usually called an operating lease . Under an operating lease, the leased property is expected to have a remaining useful life at the end of the lease term and the lessee does not have an option to purchase the leased property at the end of the lease term for a nominal price, nor is title to the leased property transferred to the lessee automatically at the end of the lease term.

Article 39For the financial assets and financial liabilities measured at the post amortization costs, the profits and losses that arise when such financial assets or financial liabilities are terminated from recognition, or are impaired or amortized, shall be recorded into the profits and losses of the current period.

for other categories of financial assets and financial liabilities, the transaction expenses thereof shall be included into the initially recognized amount.

(b) Contingent liabilities amounting to 304.4 million had not been disclosed in the financial statements

Article 14The actual interest rate method refers to the method by which the post amortization costs and the interest incomes of different installments or interest expenses are calculated in light of the actual interest rates of the financial assets or financial liabilities (including a set of financial assets or financial liabilities).

25. The financial report and accounts reflect UNICEF income, expenditure, assets and liabilities, including the net operating income, assets and liabilities of the greeting card and related operations.

Lease of photocopiers

Lease stop gaping.

(4)the contractual rights it has obtained through the exchange of financial assets or financial liabilities with other entities under potentially favorable conditions

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

(a) Arising from an original contract that is a contract for the supply or lease of goods or services other than financial services, a construction contract or a contract for the sale or lease of real property

Approval for building lease

Short duration of lease.

UNOMIG share of lease.

I own the lease.

You own a lease?

Article 10Besides the provisions of Article 21 and 22 of the present Standards, only the financial assets or financial liabilities meeting any of the following requirements can be designated, when they are initially recognized, as financial assets or financial liabilities as measured at its fair value and of which the variation is included in the current profits and losses

(1)In the active market, the quoted prices of an enterprise for the financial assets it holds or the financial liabilities it plans to assume shall be the present actual offer, while the quoted prices of an enterprise for the financial assets it plans to acquire or the financial liabilities it has assumed shall be the available charge.

(c) Financial activities cover the traditional control areas concerned with budget, the flow of funds (revenues and expenditures), related assets and liabilities and financial information

Liabilities

I signed the lease today.

Introduction of wet lease agreements.

Under wet lease arrangements. Forklifts

We'll rent, lease or buy.

How much was the lease?

(1)The purpose to acquire the said financial assets or undertake the financial liabilities is mainly for selling or repurchase of them in the near future

(2)The official written documents on risk management or investment strategies of the enterprise concerned have recorded that the combination of said financial assets, the combination of said financial liabilities, or the combination of said financial assets and financial liabilities will be managed and evaluated on the basis of their fair values and be reported to the key management personnel.

Unfunded liabilities

Unfunded liabilities