puttable instrument
instrumento con opción de venta
puttable oor Spaans
puttable
en
(finance) Having the right to be sold at a predetermined price.
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con opción de reembolso
The expert noted that a puttable bond like the postal savings certificate cannot be considered equivalent to a typical structured bond.
Sobre este particular, el experto señala que una obligación con opción de reembolso anticipado como los BFP no puede equipararse a una obligación estructurada normal.
con opción de venta
If the entity cannot determine that this condition is met, it shall not classify the puttable instrument as an equity instrument.
Si la entidad no puede determinar que se cumple esta condición, no clasificará el instrumento con opción de venta como un instrumento de patrimonio.
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‘An example of a hybrid instrument is a financial instrument that gives the holder a right to put the financial instrument back to the issuer in exchange for an amount of cash or other financial assets that varies on the basis of the change in an equity or commodity index that may increase or decrease (a “puttable instrument”).
¿ Por qué no te callas, por favor?EurLex-2 EurLex-2
For example, if an entity redeems all its issued non-puttable instruments and any puttable instruments that remain outstanding have all the features and meet all the conditions in paragraphs 16A and 16B, the entity shall reclassify the puttable instruments as equity instruments from the date when it redeems the non-puttable instruments.
Sweenie por la puerta del frenteEurLex-2 EurLex-2
The holder of a puttable financial instrument or an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation may enter into transactions with the entity in a role other than that of an owner
Porque tienes esa mirada tan fea?oj4 oj4
This is so even when the amount of cash or other financial assets is determined on the basis of an index or other item that has the potential to increase or decrease, or when the legal form of the puttable instrument gives the holder a right to a residual interest in the assets of an issuer.
Aquí, justo aquí.Espérame aquíEurLex-2 EurLex-2
The existence of an option for the holder to put the instrument back to the issuer for cash or another financial asset means that the puttable instrument meets the definition of a financial liability.
Y espera a enterarte qué le ocurrió a nuestros antepasadosEurLex-2 EurLex-2
For example, they must all be puttable, and the formula or other method used to calculate the repurchase or redemption price is the same for all instruments in that class.
Pero si intentan sublevarseEurLex-2 EurLex-2
PUTTABLE FINANCIAL INSTRUMENTS AND OBLIGATIONS ARISING ON LIQUIDATION
Pero inventó un viaje y la dejó buscarle unas prácticasoj4 oj4
However, classification as a financial liability does not preclude the use of descriptors such as ‘net asset value attributable to unitholders’ and ‘change in net asset value attributable to unitholders’ in the financial statements of an entity that has no contributed equity (such as some mutual funds and unit trusts, see Illustrative Example 7) or the use of additional disclosure to show that total members’ interests comprise items such as reserves that meet the definition of equity and puttable instruments that do not (see Illustrative Example 8).
Te esperaré en el cruceEurLex-2 EurLex-2
BAE Systems’ annual claim to net income on the 20% share in Airbus is now recorded as a partial repayment of the “liability for puttable instruments”, and no longer affects minority interest.
Están a punto de volverCommon crawl Common crawl
If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendment in paragraph 2 shall be applied for that earlier period.
Dos cafés, cuatro rosquillas, # centimosEurLex-2 EurLex-2
A financial asset that is puttable (ie the holder has the right to require that the issuer repay or redeem the financial asset before maturity) cannot be classified as a held-to-maturity investment because paying for a put feature in a financial asset is inconsistent with expressing an intention to hold the financial asset until maturity.
No habia nada, que pudieran hacer para evitarloEurLex-2 EurLex-2
If an entity applies Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued in February 2008, for an earlier period, the amendments in paragraphs 6, 9, A1 and A12 shall be applied for that earlier period.
Ya está, es aquí dentroEurLex-2 EurLex-2
AG13 Examples of equity instruments include non-puttable ordinary shares, some puttable instruments (see paragraphs 16A and 16B), some instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation (see paragraphs 16C and 16D), some types of preference shares (see paragraphs AG25 and AG26), and warrants or written call options that allow the holder to subscribe for or purchase a fixed number of non-puttable ordinary shares in the issuing entity in exchange for a fixed amount of cash or another financial asset.
Si alguna de las dos ramas de la Autoridad Presupuestaria planteara dentro de ese plazo razones debidamente justificadas, será de aplicación el procedimiento previsto en el artículoEurLex-2 EurLex-2
Puttable Financial Instruments and Obligations Arising on Liquidation introduced a limited scope exception; therefore, an entity shall not apply the exception by analogy.
Cayó dentroEurLex-2 EurLex-2
a financial instrument that gives the holder the right to put it back to the issuer for cash or another financial asset (a puttable instrument) is a financial liability
harina de maderaoj4 oj4
Reclassification of puttable instruments and instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation
Indicar la unidad de peso utilizada (p. ej. caja, canasto) para el pescado desembarcado y el peso de la unidad en kilogramosEurLex-2 EurLex-2
In the case of puttable instruments the first date on which the put option can be exercised must be provided.
Todos tenemos secretos, SydneyEurLex-2 EurLex-2
An issuer of non-puttable ordinary shares assumes a liability when it formally acts to make a distribution and becomes legally obliged to the shareholders to do so.
Aquí tienesEurLex-2 EurLex-2
If the entity cannot determine that this condition is met, it shall not classify the puttable instrument as an equity instrument.
Hijo, ten cuidadoEurLex-2 EurLex-2
The amendments result from proposals that were contained in an exposure draft of proposed amendments to IAS 32 and IAS 1—Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation published in June 2006.
Tenemos que verlo, el te conoce y te tratará bien, no se negara a hablarEurLex-2 EurLex-2
Since they are puttable, there is a contingent obligation for the entity to repay the instrument.
Sigue hablando, predicadorUN-2 UN-2
203 sinne gevind in 8 ms. Hulle kom uit baie bronne en word nie nagegaan nie.