Translation of "amortised cost method" to Spanish language:
Examples (External sources, not reviewed)
| Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | Valores no negociables Coste sujeto a pérdida de valor Las primas o descuentos se amortizan |
| ( f ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | f ) Valores no negociables Costee sujeto a pérdida de valor Las primas o descuentos se amortizan |
| ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | iii ) Valores no negociables Coste sujeto a pérdida de valor Las primas o descuen tos se amortizan |
| ( d )( ii ) Marketable securities classified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( d )( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | Valores negociables clasificados como mantenidos hasta su ven cimiento Coste sujeto a pérdida de va lor Las primas o descuentos se amortizan d ) iii ) |
| Market price Any premiums or discounts are amortised ( ii ) Marketable securities classified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised ( iv ) Marketable instruments Market price equity | Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor Las primas o descuentos se amortizan iii ) |
| ( d )( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | d ) iii ) Valores no negociables Coste sujeto a pérdida de valor Las primas o descuentos se amor tizan |
| ( b )( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised Mandatory | b ) ii ) Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pér dida de valor Las primas o des cuentos se amorti zan |
| The calculation of the related foreign exchange gains and losses may be performed either on a net average cost method or an average cost method . | El cálculo de las correspondientes ganancias y pérdidas por tipo de cambio podrá hacerse por el método del coste medio neto o por el método del coste medio . |
| ( i ) Marketable securities other than held tomaturity Market price Any premiums or discounts are amortised ( ii ) Marketable securities classified as held tomaturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised ( iv ) Marketable equity instruments Market price | i ) Valores negociables distintos de los mantenidos hasta su vencimiento Precio de mercado Las primas o descuentos se amorti zan ii ) Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor Las primas o descuentos se amorti zan iii ) Valores no negociables Coste sujeto a pérdida de valor Las primas o descuentos se amorti zan iv ) Instrumentos de renta variable negocia bles Precio de mercado |
| The calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or on an average cost method . | El cálculo de las correspondientes ganancias y pérdidas por tipo de cambio puede hacerse por el método del coste medio neto o por el método del coste medio . |
| The calculation of the related foreign exchange gains and losses may be performed either on a net average cost method or on an average cost method . | En el caso de los fondos de inversión en acciones , la revalorización se efectúa en términos netos y no acción por acción . No hay compensación entre diversas acciones o diversos fondos de inversión en acciones . |
| ( ii ) Marketable securities classified as heldto maturity Cost subject to impairment Any premiums or discounts are amortised | ii ) Valores negociables cla sificados como manteni dos hasta su vencimiento Coste sujeto a pérdida de valor Las primas o descuen tos se amortizan |
| Valuation principle ( ii ) Marketable securities classified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised ( iv ) Marketable equity instruments Market price 8 . | Valores negociables clasificados como mantenidos hasta su venci miento Coste sujeto a pérdida de valor Las primas o descuentos se amortizan iii ) Valores no negociables Coste sujeto a pérdida de valor Las primas o descuentos se amortizan iv ) Instrumentos de renta variable ne gociables Precio de mercado 8 . |
| Marketable securities clas sified as held to maturity Cost subject to impairment Any premiums or discounts are amortised | Valores negociables clasifica dos como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor Las primas o descuentos se amortizan |
| ( b )( ii ) Marketable securities classified as heldto maturity Cost subject to impairment Any premiums or discounts are amortised | b ) i ) Valores negociables distintos de los man tenidos hasta su ven cimiento Precio de mercado Las primas o des cuentos se amorti zan |
| Scope of application ( 2 ) ( f ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | Ámbito de apli cación ( 2 ) |
| ( a )( ii ) Marketable securities classified as heldto maturity Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised ( a )( iii ) Non marketable securities Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor y tipo de cambio de mercado Las primas o descuentos se amor tizan a ) iii ) |
| ECB debt certificates purchased for fine tuning purposes ( i ) Marketable securities other than held to maturity Market price Any premiums or discounts are amortised ( ii ) Marketable securities classified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | Certificados de deuda del BCE adquiridos con fines de ajuste i ) Valores negociables distintos de los mantenidos hasta su vencimiento Precio de mercado Las primas o descuentos se amortizan ii ) Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor Las primas o descuentos se amortizan iii ) Valores no negociables Coste sujeto a pérdida de valor Las primas o descuentos se amortizan |
| ( b )( i ) Marketable securities other than held to maturity Market price Any premiums or discounts are amortised ( b )( ii ) Marketable securities classified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( b )( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised ( b )( iv ) Marketable equity instruments Market price | Valores negociables clasificados como mantenidos hasta su ven cimiento Coste sujeto a pérdida de va lor Las primas o descuentos se amortizan b ) iii ) |
| ECB debt certificates purchased for fine tuning purposes ( i ) Marketable securities other than held to maturity Market price Any premiums or discounts are amortised ( ii ) Marketable securities classified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised | Certificados de deuda del BCE ad quiridos con fines de ajuste i ) Valores negociables distintos de los mantenidos hasta su vencimiento Precio de mercado Las primas o descuentos se amortizan ii ) Valores negociables clasificados como mantenidos hasta su venci miento Coste sujeto a pérdida de valor Las primas o descuentos se amortizan iii ) Valores no negociables Coste sujeto a pérdida de valor Las primas o descuentos se amortizan |
| An average cost method is used on a daily basis to calculate the acquisition cost of individual items . | Se utiliza un método de coste medio diario para calcular el coste de adquisición de los distintos elementos . |
| ( b )( i ) Marketable securities other than held to maturity Market price Any premiums or discounts are amortised ( b )( ii ) Marketable securities clas sified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( b )( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised ( b )( iv ) Marketable equity instruments Market price Mandatory | b ) ii ) Valores negociables clasifica dos como mantenidos hasta su vencimiento Costee sujeto a pérdida de valor Las primas o descuentos se amortizan |
| ECB debt certificates purchased for fine tuning purposes ( i ) Marketable securities other than held to maturity Market price Any premiums or discounts are amortised ( ii ) Marketable securities clas sified as held to maturity Cost subject to impairment Any premiums or discounts are amortised ( iii ) Non marketable securities Cost subject to impairment Any premiums or discounts are amortised Mandatory Mandatory Mandatory | ii ) Valores negociables clasifica dos como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor Las primas o descuentos se amortizan |
| It is recommended that the calculation of the related foreign exchange gains and losses can be performed either on a net average cost method or ( alternatively ) on an average cost method . | Se recomienda que el cálculo de las correspondientes ganancias y pérdidas por tipo de cambio pueda hacerse por el método del coste medio neto o por el método del coste medio . |
| ( b )( iii ) Non marketable securities Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | Obligatorio b ) iii ) Valores no negociables Costee sujeto a pérdida de valor y tipo de cambio de mercado Las primas o descuentos se amortizan |
| ( b )( iii ) Non marketable securities Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | b ) iii ) Valores no negociables Coste sujeto a pér dida de valor y tipo de cambio de mer cado Las primas o des cuentos se amorti zan |
| ( a )( iii ) Non marketable securities Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | a ) iii ) Valores no negociables Coste sujeto a pér dida de valor y tipo de cambio de mer cado Las primas o des cuentos se amorti zan |
| Unrealised losses taken to the profit and loss account at the year end shall be amortised in subsequent years according to the straight line method . | Las pérdidas no realizadas registradas en la cuenta de pérdidas y ganancias al final del ejercicio se amortizarán en los años posteriores conforme al método lineal . |
| ( b )( ii ) Marketable securities classified as heldto maturity Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | b ) ii ) Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pér dida de valor y tipo de cambio de mer cado Las primas o descuentos se amor tizan Las primas o des cuentos se amorti zan |
| ( a )( ii ) Marketable securities classified as held tomaturity Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | a ) ii ) Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pér dida de valor y tipo de cambio de mer cado Las primas o des cuentos se amorti zan |
| ( e ) Marketable securities classified as held to maturity or held as a permanent investment Cost subject to impairment Any premiums or discounts are amortised | e ) Valores negociables clasificados como mantenidos hasta su vencimiento o mantenidos como inversión permanente Costee sujeto a pérdida de valor Las primas o descuentos se amortizan |
| ( e ) Marketable securities classified as held to maturity or held as a permanent investment Cost subject to impairment Any premiums or discounts are amortised | e ) Valores negociables clasi ficados como mantenidos hasta su vencimiento o mantenidos como inver sión permanente Coste sujeto a pérdida de valor Las primas o descuen tos se amortizan |
| ( a )( ii ) Marketable securities classified as held to maturity Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised | a ) ii ) Valores negociables clasificados como mantenidos hasta su ven cimiento Coste sujeto a pérdida de va lor y tipo de cambio de mer cado Las primas o descuentos se amortizan |
| ( a )( ii ) Marketable securities classified as held to maturity Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised ( a )( iii ) Non marketable securities Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised ( a )( iv ) Marketable equity instruments Market price and foreign exchange market rate | a ) ii ) Valores negociables clasificados como mantenidos hasta su vencimiento Coste sujeto a pérdida de valor y tipo de cambio de mercado Las primas o descuentos se amortizan |
| ( b )( ii ) Marketable securities clas sified as held to maturity Cost subject to impairment and foreign exchange market rate Any premiums or discounts are amortised Mandatory | b ) ii ) Valores negociables clasifica dos como mantenidos hasta su vencimiento Costee sujeto a pérdida de valor y tipo de cambio de mercado Las primas o descuentos se amortizan |
| Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities , either according to the straight line method or the internal rate of return ( IRR ) method . | Los descuentos y primas derivados de valores emitidos o adquiridos se calcularán y presentarán como ingresos por intereses y se amortizarán a lo largo de la vida residual de los valores , bien conforme al método lineal , bien conforme al método de la tasa de rendimiento interno ( TIR ) . |
| Premiums or discounts arising on issued and purchased securities shall be calculated and presented as part of interest income and shall be amortised over the remaining life of the securities , either according to the straight line method or the internal rate of return ( IRR ) method . | Los descuentos y primas derivados de valores emitidos o adquiridos se calcularán y presentarán como ingresos por intereses y se amortizarán a lo largo de la vida residual de los valores , bien conforme al método lineal , bien conforme al método de la tasa de rendimiento interno ( TIR ) . |
| The advantages of this method were its low cost, the opportunity for very close underwater compartmentalization, and good astern performance. | The advantages of this method were its low cost, the opportunity for very close underwater compartmentation, and good astern performance. |
| An average cost method is used on a daily basis to calculate the acquisition cost of individual items . In the event of an unrealised loss on any item at the year end , the average cost of that item is | Se utiliza un método de coste medio diario para calcular el coste de adquisición de los distintos elementos . |
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| Method | Método |
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