for derecognition/disposal of Prodeco were not met under IFRS and [...] glencore.com glencore.com 鑒於此回購期權之固定價格,Prodeco之終止確認/處置條件並不符合國際財 務報告準則有關內容,因此Prodeco業務仍記入綜合財務報表之中,而相關「款項」遞延並確認為負債。
For example, imagine that in the past you entered into a long-term contract for the supply of energy and for that purpose, the supplier dedicated some equipment in order to fulfil the contract. Under IFRIC 4 you might have identified that there was a lease, but under IFRS 16 you concluded...
for derecognition/disposal of Prodeco were not met under IFRS and [...] glencore.com glencore.com 鑒於此回購期權之固定價格,Prodeco之終止確認/處置條件並不符合國際財 務報告準則有關內容,因此Prodeco業務仍記入綜合財務報表之中,而相關「款項」遞延並確認為負債。