carrying amount

In the first step, the carrying amount is compared to its fair value.

The difference between the carrying amount of the investment and the proceeds from sale was not significant.

Carrying amount includes $1.6 billion of liabilities at fair value.

Accountants reduce the asset's carrying amount by its fair value.

Assets held for sale are measured at the lower of their carrying amount or fair value, less cost to sell.

The carrying amount of financial assets represents the maximum credit exposure.

Accordingly, it is considered that their carrying amounts reflect fair values.

The asset retirement cost is capitalized as part of the asset’s carrying amount.

The carrying amount of any replaced or sold component is derecognized.

Events or changes in circumstances indicate that the company may not be able recover the carrying amount of the asset.

As a result, the carrying amount of goodwill related to the property has exceeded its fair value and was written off.

The finance cost for a period is added to the carrying amount and payments deducted from it.

As the property was sold at the carrying amount, no profit or loss will be recognised in the p&l account.

The maximum exposure to credit risk is represented by the carrying amount on the balance sheet.

The carrying amount of the land bank comprises almost no interest and preparatory expenses.

In all other cases, a decrease in carrying amount is charged to profit and loss.

The carrying amounts of these financial instruments approximate fair values due to their short-term nature.

The company has sold the property during the current accounting period at the carrying amount, and tax is payable on the gain realised.

This carrying amount should not be regarded as representative of the value of Storm's investment.

The carrying amounts of each approximate fair value because of their short maturity.

The move does not affect the carrying amount of loans on a bank's balance sheet, which deals with principal amounts only.

In cases where the undiscounted expected future cash flows are less than the carrying amount, an impairment loss is recognized.

At balance date the carrying amount of financial assets and their realisable value are not materially different.

Issue costs are amortised in the profit and loss account over the term of the loan at a constant rate on the carrying amount.

Gains and losses on disposals are determined by comparing proceeds with carrying amount.