Carrying amount definition

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


More Definitions of Carrying amount

Carrying amount. The value of an asset or liability, as it appears in the accounts of the
Carrying amount means an amount at which an asset is recognized after deducting any accumulated depreciation and accumulated impairment losses.
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 the amount at which an asset is recognised on the balance sheet after deducting accumulated depreciation and accumulated impairment losses;
Carrying amount means the historical cost or revalued cost at which public property is recognised in the statement of financial position after deducting accumulated depreciation and impairment losses thereon;
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.