Carrying amount definition

Carrying amount means, for an applicant, the amount at which an asset is recognised in the most recent audited consolidated balance sheet of the group as disclosed in the listing document after deducting any accumulated depreciation (amortisation) and accumulated impairment losses. For an issuer, the amount at which an asset is recognised in its latest published audited consolidated accounts or latest published interim report (whichever is more recent) after deducting any accumulated depreciation (amortisation) and accumulated impairment losses;
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Carrying amount means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
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Carrying amount means the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
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Examples of Carrying amount in a sentence

  • Carrying amount is the amount at which an asset is recognised in the statement of financial position after deducting any accumulated depreciation and accumulated impairment losses thereon.

  • Carrying amount is the amount at which an asset is recognised after deducting accumulated impairment losses.

  • Carrying amount is the amount at which an asset is recognised in the statement of financial position.

  • Carrying amount of a deferred tax asset can be reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the asset to be recovered.

  • Carrying amount of an asset or liability is the amount at which an asset or liability is recognised in the statement of financial position.

  • The expense (recovery) for impairment of assets of the exploration and production segment for the years ended December 31 comprises: 2016 Cash-generating unit Carrying amount 2015 Cash-generating unit Carrying amount 2014 Cash-generating unit Carrying amount In 2016, as a result of reviewing the perspectives of oil prices in the long term, it was identified that some impairments recognized in previous years for oil fields were the object of recovery because of new future price scenarios.

  • Carrying amount of a deferred tax asset can be reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the asset to be recovered.Deferred tax assets and liabilities are measured at the tax rates that are expected to be applied in the period in which the liability is settled or the asset realized and reflected in the statement of income as expense or income.

  • Carrying amount of lease liability is increased by interest on lease liability and reduced by lease payments made.

  • Carrying amount reflects amortized cost except for balances transferred from available for sale to held to maturity securities.

  • Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.


More Definitions of Carrying amount

Carrying amount. The value of an asset or liability, as it appears in the accounts of the Contributing Company, prepared according to the standards used for preparing the individual company’s financial statements. For assets, this value corresponds to a net amount less an impairment and/or provision to be recorded separately in the financial statements of the Beneficiary Company.
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Carrying amount means the amount as defined in paragraph 27 of Part 1 of Annex V to Implementing Regulation (EU) No 451/2021;
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Carrying amount means the amount at which an asset is recognised on the balance sheet after deducting accumulated depreciation and accumulated impairment losses;
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Carrying amount means an amount at which an asset is recognized after deducting any accumulated depreciation and accumulated impairment losses.
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Carrying amount means, with respect to any Indebtedness which is issued at an original issue discount, the greater of (y) the amount of such Indebtedness at any date of determination included on the consolidated balance sheet of Holdings as determined in accordance with GAAP and (z) the amount which would be due and payable at any date of determination under any indenture or agreement under which such Indebtedness was issued if the maturity date of such Indebtedness were accelerated as of such date.
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Carrying amount means the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon.
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Related to Carrying amount

  • Transaction Amount means the aggregate value of all of the issued and outstanding REIT Shares using a per share value equal to the per share value paid to the Stockholders in an Extraordinary Transaction. Transfer has the meaning set forth in Section 9.2(a) hereof. Value means, with respect to REIT Shares, the average of the daily market price of such REIT Share for the ten (10) consecutive trading days immediately preceding the date of such valuation. The market price for each such trading day shall be: (i) if the REIT Shares are Listed, the sale price, regular way, on such day, or if no such sale takes place on such day, the average of the closing bid and asked prices, regular way, on such day; (ii) if the REIT Shares are not Listed, the last reported sale price on such day or, if no sale takes place on such day, the average of the closing bid and asked prices on such day, as reported by a reliable quotation source designated by the General Partner; or (iii) if the REIT Shares are not Listed and no such last reported sale price or closing bid and asked prices are available, the average of the reported high bid and low asked prices on such day, as reported by a reliable quotation source designated by the General Partner, or if there shall be no bid and asked prices on such day, the average of the high bid and low asked prices, as so reported, on the most recent day (not more than ten (10) days prior to the date in question) for which prices have been so reported; provided that if there are no bid and asked prices reported during the ten (10) days prior to the date in question, the value of the REIT Shares shall be determined by the General Partner acting in good faith on the basis of such quotations and other information as it considers, in its reasonable judgment, appropriate. In the event the REIT Shares Amount includes rights that a holder of REIT Shares would be entitled to receive, then the value of such rights shall be determined by the General Partner acting in good faith on the basis of such quotations and other information as it considers, in its reasonable judgment, appropriate.

  • Monthly Principal Reallocation Amount means, for any Monthly Period, an amount equal to the sum of:

  • Calculation Amount means the amount specified as such on the face of any Note, or if no such amount is so specified, the Denomination Amount of such Note as shown on the face thereof;