| However, the cost of infrastructure is amortised over a longer period that reflects the long lives of social infrastructure. |
|
| If any licensing is done in a particular financial year, the fees are amortised over the lifetime of the collaboration. |
|
| The new value of the satellite is amortised on a prospective basis over the remaining useful life. |
|
| In general, classes distinguish items measured at cost or amortised cost from items measured at fair value. |
|
| They are valued after their acquisition at their amortised cost and may be subject to impairment if appropriate. |
|
| These securities are valued at amortised cost and are subject to impairment tests. |
|
| Assets held to maturity are otherwise measured, after initial recognition, at amortised cost. |
|
| The investor and system operator expects that the system will already be amortised in seven years. |
|
| The intangible assets are amortised over 4 to 14 year periods depending on their nature. |
|
| The excess of proceeds received over fair value was deferred and is being amortised over the remaining lease term of 15 years. |
|
| The investments would therefore be measured at fair value, not amortised cost. |
|
| Purchased software is amortised over 12 months from the date on which it is brought into service. |
|
| The increase in value had to be expressed in the accounts on both the asset and the liability side, and both needed to be amortised at an equal rate. |
|
| Issue costs for the loans contracted for the acquisition of Eutelsat S. A. shares were amortised using the effective interest rate method. |
|
| The intangible fixed assets are amortised on a straight-line basis over their estimated useful lives. |
|
| Software is shown at amortised cost and depreciated over a period of mainly three years. |
|
| The transfer fee can thus be amortised over its course, so the hit to Real's bottom line is more like €20m a year. |
|
| This charge is amortised over a relatively short period, which depresses profits. |
|
| For accounting purposes, the fees need to be amortised over the length of the players' contract. |
|
| On the balance sheet date, held-to-maturity investments are measured at their amortised cost using the effective interest rate method. |
|
|
|
| Intangible assets with a defined useful life are amortised on a straightline basis over their estimated useful lives. |
|
| If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability. |
|
| For short-duration contracts acquisition costs are amortised over the period in which the related premiums written are earned, in proportion to premium revenue. |
|
| This goodwill is amortised according to a pre-defined plan, for a fixed period determined on the basis of the assumptions and objectives applied at the time of the acquisition. |
|
| Assets in this portfolio are valued at amortised cost. |
|
| Financial instruments are recognised in the balance sheet at amortised cost with the exception of cash and cash equivalents that is recognised at fair value in profit or loss. |
|
| They are valued at the lower of their amortised cost or market value. |
|
| A reacquired right recognised as an intangible asset shall be amortised over the remaining contractual period of the contract in which the right was granted. |
|
| This is a method of calculating the amortised cost of a financial asset or a financial liability and of allocating the interest income or interest expense over the relevant period. |
|
| For investments recognised at amortised cost, gains and losses are charged to the income statement when the investments are released from assets or lose value, as well as through the amortisation process. |
|
| Until 31 December 2003, goodwill was amortised on a straight line basis over 20 years and assessed for an indication of impairment at each balance sheet date. |
|
