Financial instruments owned, at fair value and Financial instruments sold, but not yet purchased, at fair value are recorded at fair value either under the fair value option or in accordance with other U.S. GAAP. In addition, the Company has elected to accou...
Financial Instruments Financial instruments owned, financial instruments owned and pledged as collateral, and financial instruments sold, not yet purchased, are stated at fair value, and recorded on a trade date basis. Fair value is determined by quoted market prices, when available. If quoted ...
Accounting Policies (Continued) Derivative financial instruments Gains and losses on derivative financial instruments are recognised in the profit and loss account when realised as an offset to the related income or expense, as the group does not enter into any such transactions for speculative ...
FairValueandFinancialInstrumentsSold,ButNotYetPurchased,atFairValue...5Note5.FairValueMeasurements...5Note6.CashInstruments...
(已變現及未變現) 出售物業,廠房及設備之收益 先前撇銷應收賬款之撥回 應收賬款減值撥備撥回 成立一家附屬公司之收益 Charging 扣除 Amortisation of purchased programme and film rights Production costs of self-produced programmes Transponder rental (Note 34(j), (k), (l)) Provision for impairment of ...
The amounts by which jumbo CDs exceed $250,000 are not subject to FDIC insurance. Negotiable CDs are often purchased by wealthy individual investors, financial institutions, corporate treasuries, and by money market mutual funds, which are created by banks and investment institutions for the ...
Apart from derivative financial instruments, the Group also uses financial liabilities denominated in a foreign currency to hedge foreign currency risk inherent in forecast transactions. If the hedging instrument expires or is sold, terminated or exercised, or if its designation as hedging instrument is...
A trading book is the portfolio offinancial instrumentsheld by a brokerage or bank. Financial instruments in a trading book are purchased or sold for several reasons. For example, they might be bought or sold to facilitate trading actions for customers to profit from trading spreads between the ...
The investment banks were typically interested in loan repayment rates only to the extent needed to ensure defaulting loans did not cause losses to the mortgage backed securities they sold. Even some of the investors who purchased the mortgage backed securities lost interest in their creditworthiness,...
556), as ‘the adoption of an internally generated or purchased device, system, policy, programme, process, product, or service that is new to the adopting organisation’, FX option strategies were innovative to Polish entrepreneurs in 2008—not only to particular companies, but to the emerging...