Vertaling van "write-offs and write-downs" in Roemeens
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scoaterile din evidențele contabile și reducerile valorii contabile
This exception also has implications for the reporting of data on write-offs and write-downs, as clarified below.
Aggregated revaluation adjustments shall be reported in respect of loan write-offs and write-downs corresponding to the loans and covering the price revaluations of securities.
Ajustările cumulate din reevaluare se raportează cu privire la scoaterile de credite din evidențele contabile și reducerea valorii contabile a creditelor, care corespund creditelor și care acoperă reevaluările de prețuri ale titlurilor de valoare.
Interest payments relating to accrued interest not yet capitalised, loan disposals and other adjustments to the outstanding amounts (including write-offs and write-downs) should not be reported.
It is not necessary to disentangle the impact of write-offs and write-downs on securitised or otherwise transferred loans which are not derecognised if separate data on provisions cannot be extracted from the MFIs' internal databases.
Nu este necesară dezagregarea impactului scoaterilor din evidențele contabile și reducerilor valorii contabile pentru creditele securitizate sau transferate în alt mod care nu sunt derecunoscute dacă nu pot fi extrase date separate privind provizioanele din bazele interne de date ale IFM.
Write-offs and write-downs as determined by the relevant accounting practices shall be excluded from this amount.
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