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;

Carrying amount means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;

Carrying amount means the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;

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 ratio between the taxable earnings for the highest paid member of staff and the median earnings figure for all staff in the authority is 1:7.

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

• Carrying amount of cash generating units / assets is reviewed at balance sheet date to determine whether there is any indication of impairment.

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 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.

Carrying amount means the amount as defined in paragraph 27 of Part 1 of Annex V to Implementing Regulation (EU) No 451/2021;

Carrying amount means the amount at which an asset is recognised after deducting any accumulated depreciation (amortisation) and accumulated impairment losses thereon.

Carrying amount means an amount at which an asset is recognized after deducting any accumulated depreciation and accumulated impairment losses.

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.

Carrying amount means the amount at which an asset is recognised on the balance sheet after deducting accumulated depreciation and accumulated impairment losses;