The book value of an asset, increased because of the write-back of a loss of value, must be no greater than the book value that would have been determined, net of depreciation, if no value loss had been posted. |
Chaoda's net profits for the year to June 30 rose 37 per cent to 996.7 million yuan, or 0.46 yuan a share, including a one-off write-back of a 93 million yuan tax provision. |
A write-back was made from the fund for general banking risks to cover the various costs and provisions related to a fraud that concerned the former private client brokerage division of Cowen, a subsidiary of SG Americas. |
It might also include a distributed lock manager and write-back caching for higher performance. |
The modules contain all necessary Data, Tag, and Dirty SRAMs to implement a write-back cache of either 128 KBytes or 256 KBytes. |
The extraordinary write-back of negative goodwill associated with the integration of Mittelland Molkerei AG is not affected. |