Amortised cost definition

Amortised cost means the amount at which the financial item on and off balance are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount;
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Amortised cost means the amount recognised initially less principal repayments plus or minus cumulative amortisation, using the effective interest method, of the difference between initial amount and maturity amount. Reductions for impairment or uncollectibility are made where necessary.
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Amortised cost means the amount at which the financial asset or financial liability is initially recognised, less any repayments of principle, plus or less the accumulated amortisation using the effective interest rate method for the entire difference existing between this initial amount and the amount at maturity and, in the case of the financial assets, including any valuation adjust- ments due to impairment.
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Examples of Amortised cost in a sentence

  • Amortised cost is recognised as the original cost less any payments, plus/less accrued amortisations of the difference between cost and nominal amount.

  • Amortised cost is recognised as the original cost with deduction of any payments and additions/deductions of the accrued amortisation of the difference between cost and nominal amount.

  • Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR.

  • Amortised cost is calculated by taking into account any discount or premium on acquisition and includes fees or costs that are an integral part of the effective interest rate.

  • Amortised cost is the net present value of future expected cash flows, discounted at the original contract rate less an appropriate provision for estimated irrecoverable amounts.

  • Amortised cost is calculated as original cost less any deductions and with addition/deduction of the cumulative amortisation of any difference between cost and the nominal amount.

  • Amortised cost is calculated by taking into account all types of charges, commissions and other costs, including any discount or premium on settlement, associated with these loans.

  • Amortised cost is calculated as the historic cost less any installments and plus/less the accumulated amortisation of the difference between the cost and the nominal amount.

  • The cash flow characteristics of the asset • Amortised cost: Assets that are held for collection of contractual cash flows where the cash flows solely represent payments of principal and interest (‘SPPI’) and not designated at FVPL, are measured at amortised cost.

  • Amortised cost is determined as original cost less any repayments and with the addition/deduction of the accumulated amortisation of the difference between cost and nominal amount.


More Definitions of Amortised cost

Amortised cost means a valuation method which values relevant Investments at their cost of acquisition adjusted for amortisation of premiums or discounts until maturity. In adjusting for amortisation, the Directors or their delegates shall assume a constant amortisation to maturity of any premium or discount but shall not include any adjustment to take account of the impact of changes in interest rates, currency rates, marketability or other considerations which would or may affect the fair market value of the Investments.
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