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					  UIC   Number Langua              Term in English                  Term in Azeri            Source (term
                 ge                                                                          not unique to
                                                                                              reference)
1 EN    1     EN        [Amount] recoverable              Bərpa edilə bilən [məbləğ]       KT

2 EN    2     EN        Corridor                          Dəhliz                           KT




3 EN    3     EN        ‘Cost of sales’ method            "satışların maya dəyəri"         KT

                                                          metodu
4 EN    4     EN        Acceptable under IFRSs            MHBS-a əsasən münasib            IFRS 1

                                                          olan




5 EN    5     EN        Accountability of management      Rəhbərliyin hesabatlılığı        IFRS 1




6 EN    6     EN                                                                           KT
                        Accounting                        Mühasibat uçotu
7 EN    7     EN        Accounting and Reporting by       Pensiya təminatı planları üzrə   IAS 26

                        Retirement Benefit Plans          mühasibat uçotu və
                                                          hesabatlılığı
8 EN    8     EN        Accounting estimate               uçot qiymətləndirməsi            KT

9 EN    9     EN        Accounting for Government         Dövlət subsidiyalarının uçotu    IAS 20

                        Grants and Disclosure of          və dövlət yardımı üzrə
                        Government Assistance             məlumatın açıqlaması
10 EN   10    EN        accounting for inventories        ehtiyatların uçotu               IAS 2




11 EN   11    EN        Accounting for Investments in     Asılı təsərrüfat                 IAS 28

                        Associates                        cəmiyyətlərində
                                                          investisiyaların uçotu
12 EN   12    EN        Accounting income                 Uçot gəliri                      KT

13 EN   13    EN                                                                           KT
                        Accounting model                  Uçot modeli
14 EN   14    EN                                                                           KT
                        Accounting period                 Uçot dövrü
15 EN   15    EN        Accounting Policies, Changes in   Uçot siyasətləri, uçot           IAS 8

                        Accounting Estimates and Errors   qiymətləndirmələrində
                                                          dəyişikliklər və səhvlər
16 EN   16    EN        Accounting policy                 Uçot siyasəti                    KT




17 EN   17    EN                                                                           KT
                        Accounting principle              Uçot prinsipi
18 EN   18    EN        Accounting profit                 Uçot mənfəəti                    KT

19 EN   19    EN        Accounting record                 Mühasibat yazılışı               KT

20 EN   20    EN        Accounting treatment              Mühasibat uçotunun               KT

                                                          aparılması
21 EN   21    EN        Accounts receivable               Debitor borcları                 KT

22 EN   22    EN                                                                           KT
                        Accrual basis                     Hesablama metodu
23 EN   23    EN        Accrual basis of accounting       Mühasibat uçotunun               KT

                                                          hesablama metodu


24 EN   24    EN        Accrued liabilities               Hesablanmış öhdəliklər           KT
25 EN   25   EN   Accumulated (amortisation,     Yığılmış (amortizasiya, faiz,    IFRS 1

                  interest, profit or loss)      mənfəət və ya zərər)



26 EN   26   EN   Accumulated profit or loss     Yığılmış mənfəət və ya zərər     KT

27 EN   27   EN   Accumulating compensated       Yığılan ödənişli məzuniyyətlər   KT

                  absences
28 EN   28   EN   Achieve comparability          Müqayisəliliyin əldə olunması    IFRS 1




29 EN   29   EN   acquired entity                Əldə edilmiş qurum               IFRS 3

30 EN   30   EN   acquired goodwill              əldə edilmiş qudvil              IFRS 3

31 EN   31   EN   acquired in a business         təsərrüfat cəmiyyətlərinin       IFRS 3

                  combination                    birləşməsi nəticəsində əldə
                                                 edilmiş
32 EN   32   EN   Acquiree                       əldə edilən təsərrüfat           KT

                                                 cəmiyyəti
33 EN   33   EN   Acquirer                       Əldə edən təsərrüfat             KT

                                                 cəmiyyəti
34 EN   34   EN   Acquisition                    əldə etmə                        KT




35 EN   35   EN   acquisition date               Əldə etmə tarixi                 IFRS 3


36 EN   36   EN   Active market                  Fəal bazar                       KT




37 EN   37   EN   active use                     fəal istifadə                    IFRS 5

38 EN   38   EN   actively marketed              fəal şəkildə bazarda alınıb-     IFRS 5

                                                 satılan
39 EN   39   EN   Actuarial assumptions          Aktuar fərziyyələr               KT




40 EN   40   EN   Actuarial gains and losses     Aktuar mənfəət və zərər          KT




41 EN   41   EN   Actuarial present value of     Nəzərdə tutulan pensiya          KT

                  promised retirement benefits   ödənişlərinin aktuar cari
                                                 dəyəri
42 EN   42   EN   Actuarial valuation            Aktuar qiymətləndirmə            KT

43 EN   43   EN   Actuarial valuation method     Aktuar qiymətləndirmə            KT

                                                 metodu
44 EN   44   EN      Additional comparative          Müqayisə edilən əlavə         IFRS 1

                     information                     informasiya

45 EN   45   EN      Additional consideration        Əlavə ödəniş                  KT

46 EN   46   EN      additional disclosure           əlavə açıqlama                IFRS 5

47 EN   47   EN      Adjust for consolidation        birləşdirmə (konsolidasiya)   IFRS 1

                     procedures                      proseduru üçün düzəliş




48 EN   48   #REF!   Adjusted weighted-average       Səhmlərin düzəliş edilmiş     IAS 33

                     shares                          ortaçəkili dəyəri
50 EN   50   EN      adjustment                      Düzəliş edilmə                IFRS 5

51 EN   51   EN      Administrative expenses         İnzibati xərclər              KT

52 EN   52   EN      Admission fees                  Giriş haqqı                   KT

53 EN   53   EN                                                                    KT
                     Advance                         Avans
54 EN   54   EN      adverse economic consequences   Mənfi iqtisadi nəticələr      IFRS 2



55 EN   55   EN      adverse event                   Xoşagəlməz hadisə             IFRS 4

56 EN   56   EN      After-tax amount                Vergitutmadan sonrakı         IAS 33

                                                     məbləğ

57 EN   57   EN                                                                    KT
                     Agency                          Agentlik
58 EN   58   EN      Aggregate                       Birləşmə                      KT

59 EN   59   EN      Aggregation                     Birləşdirmə                   KT

60 EN   60   EN      Agreement date                  Razılaşma tarixi              IFRS 3

61 EN   61   EN      Agricultural activity           Kənd təsərrüfatı fəaliyyəti   IAS 41




62 EN   62   EN      Agricultural produce            Kənd təsərrüfatı məhsulları   KT

63 EN   63   EN      Agriculture                     Kənd təsərrüfatı              IAS 41

64 EN   64   EN      Allocation                      Bölüşdürmə                    KT

65 EN   65   EN                                                                    KT
                     Allowance                       Ehtiyat fondu
66 EN   66   EN      allowance account               Ehtiyat fondu üzrə hesab      IFRS 7




67 EN   67   EN      Allowed alternative treatment   İcazə verilən alternativ      KT

                                                     yanaşma
68 EN   68   EN      American share option           Amerika bazarlarına uyğun     IFRS 2

                                                     səhmlər üzrə opsion
69 EN   69   EN                                                                    KT
                     Amortisation                    Amortizasiya




70 EN   70   EN                                                                    KT
                     Amortisation method             Amortizasiya metodu
71 EN   71   EN                                                                    KT
                     Amortisation period             Amortizasiya dövrü
72 EN   72   EN      Amortised cost                      Amortizasiya məbləği             IFRS 1




73 EN   73   EN      Amortised cost of a financial asset Maliyyə aktivinin və ya          KT

                     or financial liability              maliyyə öhdəliyinin
                                                         amortizasiya məbləği



74 EN   74   EN      amount of inventories               Ehtiyatların məbləği             IAS 2




75 EN   75   EN      amount payable                      ödənilməli olan məbləğ           IFRS 3

76 EN   76   #REF!   Amount per share                    Hər səhm üzrə məbləğ             IAS 33




78 EN   78   EN      Analysis                            Təhlil                           KT

79 EN   79   EN      Annual leave                        Hər İl üçün məzuniyyət           KT / IAS 19

80 EN   80   EN      Annual periods                      İllik dövrlər                    IAS 33




81 EN   81   EN      annuitant                           annuiteti alan şəxs              IFRS 4

82 EN   82   EN      annuitisation                       annuitetləşdirmə                 IFRS 4

83 EN   83   EN                                                                           IFRS 4
                     annuity                             annuitet
84 EN   84   EN      Antidilution                        Antidayluşn                      IAS 33




85 EN   85   EN                                                                           IAS 33
                     Antidilutive                        Antidaylutiv



86 EN   86   EN      Appendix                            Əlavə                            KT

87 EN   87   EN      Application of Requirements         Tələblərin tətbiqi               IFRS 1 IG

88 EN   88   EN      application supplement              tətbiqetmə üzrə əlavə sənəd      IFRS 3

89 EN   89   EN      appraisal                           Dəyərin qiymətləndirilməsi       IFRS 3

90 EN   90   EN      Arm’s length transaction            Müstəqil tərəflər arasında       KT

                                                         sövdələşmə
91 EN   91   EN      Asking price                        Satıcının təklif etdiyi qiymət   KT

92 EN   92   EN      Assess                              qiymətləndirmək                  KT

93 EN   93   EN                                                                           KT
                     Asset                               Aktiv



94 EN   94   EN      asset exchange transactions         aktivlərin mübadiləsi            IAS 16

                                                         əməliyyatları

95 EN   95   EN      Assets acquired                     Əldə edilmiş aktivlər            IFRS 1
96 EN    96    EN      Assets held by a long-term           İşçilərin uzunmüddətli           KT

                       employee benefit fund                mükafatlandırılması üçün
                                                            yaradılmış fondun aktivləri




97 EN    97    EN      assets retired from active use       istismardan çıxarılan aktivlər   IFRS 5

98 EN    98    EN      Associate                            Asılı təsərrüfat cəmiyyəti       KT




99 EN    99    EN      Audit report                         Audit hesabatı                   IFRS 1




100 EN   100   EN      Authorise [financial statements for razılıq vermək (maliyyə           KT

                       issue]                              hesabatlarını dərc edilmək
                                                           üçün)
101 EN   101   EN      Available-for-sale financial assets Satıla bilən maliyyə aktivləri    KT




102 EN   102   #REF!   Balance sheet                        Balans hesabatı                  KT



104 EN   104   EN      Balance sheet liability method       Balans hesabatı üzrə öhdəlik     KT

                                                            metodu

105 EN   105   EN                                                                            KT
                       Bank                                 Bank



106 EN   106   EN      Bank overdraft                       Bank overdraftı                  KT

107 EN   107   EN      Bankruptcy                           Müflisləşmə                      KT

108 EN   108   EN      bargain purchase                     güzəştli alış                    IFRS 3

109 EN   109   EN      Basic earnings per share             Səhm üzrə əsas mənfəət           KT




110 EN   110   EN      basis adjustment                     Əsas (fundamental) düzəliş       IAS 39




111 EN   111   EN      Basis for Conclusions                Nəticə üçün əsaslar              IFRS 1

112 EN   112   EN      basis point                          yüzdə bir faiz                   IFRS 7B




113 EN   113   EN      Benchmark treatment                  Standart uçot qaydası            KT

114 EN   114   EN      beneficial contracts                 Səmərəli müqavilələr             IFRS 3

115 EN   115   EN      Benefit                              Səmərə                           KT
116 EN   116   EN   Benefit obligation                 Pensiya təminatı                 IFRS 1

                                                       (müavinətlər) üzrə öhdəlik



117 EN   117   EN   Benefit to users                   İstifadəçilərin səmərəsi         IFRS 1


118 EN   118   EN   Best estimate                      ən yaxşı qiymətləndirmə          KT

119 EN   119   EN   Bias                               Qiymət kənarlaşması              KT

120 EN   120   EN   Bid bonds                          Tender təklifləri üzrə           KT

                                                       zəmanətlər
121 EN   121   EN   Bid price                          Tələb qiyməti                    KT

122 EN   122   EN   bid-ask spread                     Tələb-təklif qiymətləri          IAS 39

                                                       arasındakı fərq

123 EN   123   EN   Binding sale agreement             İcbari satış müqaviləsi          KT

124 EN   124   EN   binomial                           İkili                            IFRS 2

125 EN   125   EN                                                                       KT
                    Biological asset                   Bioloji aktiv
126 EN   126   EN                                                                       KT
                    Biological transformation          Bioloji transformasiya


127 EN   127   EN   Black-Scholes-Merton formula       Blek-Skoulz-Merton formulası     IFRS 2



128 EN   128   EN   Board of directors                 Direktorlar şurası               KT

129 EN   129   EN   Bonus issue                        Pulsuz səhm buraxılışı           IAS 33


130 EN   130   EN                                                                       KT
                    Bonus plan                         Bonus plan
131 EN   131   EN   book of contracts                  müqavilələr kitabı (toplusu)     IFRS 4

132 EN   132   EN   Book value                         Balans dəyəri                    KT

133 EN   133   EN   Borrowing costs                    Borclar üzrə məsrəflər           KT / IAS 23


134 EN   134   EN   Bottom-up test                     artan səviyyə üzrə testdən       KT

                                                       keçirilmə
135 EN   135   EN   business                           Müəssisə                         IFRS 3




136 EN   136   EN   Business combination               Müəssisələrin birləşməsi         KT




137 EN   137   EN   business combination involving   Ümumi nəzarətdə olan qurum         IFRS 3

                    entities or businesses under     və müəssisələri öz tərkibinə
                    common control                   daxil edən müəssisələrin
                                                     birləşməsi
138 EN   138   EN   Business Combinations            Müəssisələrin birləşmələri         IFRS 3

139 EN   139   EN   Business Combinations – “Date of Müəssisələrin birləşmələri-        SIC-28

                    Exchange” and Fair Value of      "Mübadilə tarixi" və pay
                    Equity Instruments               alətlərinin ədalətli dəyəri
140 EN   140   EN   Business Combinations -          Müəssisələrin birləşmələri-        SIC-9

                    Classification either as         Əldə etmə və ya maraqların
                    Acquisitions or Unitings of      birləşdirilməsi üzrə təsnifat
                    Interests
141 EN   141   EN   Business Combinations -          Müəssisələrin birləşmələri-        SIC-22

                    Subsequent Adjustment of Fair    ədalətli dəyərlər və qudvilin
                    Values and Goodwill Initially    növbəti düzəlişi ilə bağlı ilkin
                    Reported                         hesabat
142 EN   142   EN      Business segment                  Müəssisə seqmenti                  KT




143 EN   143   EN      Business unit                     Təsərrüfat vahidi                  KT

144 EN   144   EN      Buying segment                    Alış segmenti                      KT

145 EN   145   EN      By-product                        Əlavə məhsul                       KT

146 EN   146   EN      Call options                      Alıcı opsionları                   KT

147 EN   147   EN      Callable                          Vaxtından əvvəl alışı hüququ       KT

                                                         olan
148 EN   148   #REF!   Cap                               Ən yüksək hədd                     KT

150 EN   150   EN                                                                           KT
                       Capital                           Kapital


151 EN   151   EN      capital appreciation              kapitalın dəyərinin artımı         IAS 40




152 EN   152   EN      Capital asset pricing model       Maliyyə (kapital) aktivlərinin     KT

                                                         qiymətəmələgəlmə modeli
                                                         (CAPM modeli)
153 EN   153   EN      Capital contribution              Kapital qoyuluşunda iştirak        KT

                                                         etmək
154 EN   154   EN      Capital expenditure               kapitallaşdırılmış məsrəflər       KT

155 EN   155   EN      Capital gain                      Kapitalın dəyərinin artımından     KT

                                                         gəlir
156 EN   156   EN      Capital maintenance               Kapitalın saxlanılması             KT

157 EN   157   EN      Capital maintenance adjustment    Kapitalın saxlanılması üzrə        KT

                                                         düzəliş
158 EN   158   EN      Capitalisation                    Kapitallaşdırma                    KT

159 EN   159   EN      Capitalisation of interest        Faizlərin kapitallaşdırılması      KT

160 EN   160   EN      capped interest rate              yuxarı həddi                       IFRS 7 IG

                                                         müəyyənləşdirilmiş faiz
                                                         dərəcəsi
161 EN   161   EN      Carried at cost                   Maya dəyəri ilə uçota alınan       KT

162 EN   162   EN      Carry forward                     Növbəti dövrə keçirmək             KT

163 EN   163   EN      Carrying amount                   Balans dəyəri                      KT




164 EN   164   EN      Cash                              Pul vəsaitləri                     KT

165 EN   165   EN                                                                           KT
                       Cash basis                        Kassa metodu
166 EN   166   EN      Cash equivalents                  Pul vəsaitlərinin ekvivalentləri   KT




167 EN   167   EN      Cash flow                         Pul vəsaitlərinin hərəkəti         KT

168 EN   168   EN      Cash flow hedge                   Pul vəsaiti hərəkətlərinin         IAS 32

                                                         hedcinqi

169 EN   169   EN      Cash flow risk                    Pul vəsaiti hərəkətlərinin riski   KT



170 EN   170   EN      Cash flow statement = Statement Pul vəsaitlərinin hərəkəti           KT

                       of cash flows                   haqqında hesabat
171 EN   171   EN      Cash Flow Statements            Pul vəsaitlərinin hərəkəti           IAS 7

                                                       haqqında hesabatlar
172 EN   172   EN      Cash generating unit            Pul vəsaitlərini yaradan vahid    KT




173 EN   173   EN      Cash inflow                     Pul vəsaitlərinin daxil olması    KT

174 EN   174   EN                                                                        KT
                       Cash on hand                    Kassada olan pul
                                                       vəsaitlərinin qalığı
175 EN   175   EN      Cash outflow                    Pul vəsaitlərinin xaric olması    KT

176 EN   176   EN      Cash payments                   Nağd ödənişlər                    KT

177 EN   177   EN      Cash price equivalent           Nağd şəkildə ödənişlə qiymət      IAS 16

                                                       ekvivalenti

178 EN   178   EN      Cash proceeds                   Pul daxilolmaları                 KT

179 EN   179   EN      Cash surrender value            Sığortanın dayandırılması         IFRS 4 IG

                                                       üzrə haqq
180 EN   180   EN      Cash-settled share option       Dəyərinin nağd ödənilməsi         IAS 32

                                                       müəyyənləşdirilmiş səhm üzrə
                                                       opsion
181 EN   181   EN      Cash-settled share-based        Dəyərinin nağd ödənilməsi         IFRS 2

                       payment transaction             müəyyənləşdirilmiş səhmlər
                                                       əsasında ödəmə
                                                       sövdələşmələri
182 EN   182   EN      Catastrophe bond                Təbii fəlakət üzrə istiqrazlar    IFRS 4

183 EN   183   EN      Catastrophe provisions          Təbii fəlakət üzrə yaradılan      IFRS 4

                                                       ehtiyatlar
184 EN   184   EN                                                                        IFRS 4
                       Cedant                          Sedent
185 EN   185   EN      Certificates of deposit         Depozit sertifikatı               KT

186 EN   186   EN      Cessation (of capitalisation)   kapitallaşdırılmanın              KT

                                                       dayandırılması
187 EN   187   EN      Chief executive officer         Baş icraçı direktor               KT

188 EN   188   EN      Claim                           İddia                             KT

189 EN   189   EN      Class A preference share        A kateqoriyalı imtiyazlı          IAS 33

                                                       səhmlər
190 EN   190   #REF!   Class of assets                 Aktivlərin kateqoriyası           KT


192 EN   192   EN      Class of property, plant and    torpaq, tikili və avadanlıqlar    IAS 16

                       equipment                       kateqoriyası
193 EN   193   EN      Classification                  Təsnifat                          KT

194 EN   194   EN      Classification of Financial     Maliyyə alətlərinin təsnifatı -   SIC-5

                       Instruments – Contingent        Hesablaşma üzrə şərti
                       Settlement Provisions           ehtiyatlar
195 EN   195   EN      Classification of inventory     Ehtiyatların təsnifatı            IAS 2




196 EN   196   EN                                                                        IAS 39
                       Clean-up call                   Geri almaq hüququ
197 EN   197   EN   Close members of the family of      Yaxın ailə üzvü                   IAS 24

                    the individual




198 EN   198   EN   Closing market prices               Son bazar qiymətləri              IAS 33




199 EN   199   EN   Closing rate                        Hesabat tarixinə məzənnə          IAS 21

200 EN   200   EN   Collar                              Faiz dərəcəsinin təsbit edilmiş   IAS 32

                                                        yuxarı və aşağı həddi



201 EN   201   EN                                                                         KT
                    Collateral                          Girov
202 EN   202   EN   Collateralised (asset, borrowing)   Girov qoyulmuş (aktivlər,         KT

                                                        qiymətli kağızlar)
203 EN   203   EN   Collectability                      Yığıla bilən                      KT

204 EN   204   EN   Collection                          Yığılma                           KT

205 EN   205   EN   Collective marks                    Qrupa məxsus ticarət              IFRS 3 I.E.

                                                        nişanları
206 EN   206   EN   Collective power                    Kollektiv səlahiyyət              IFRS 3

207 EN   207   EN   Combined instrument                 Birləşmiş maliyyə aləti           IAS 39




208 EN   208   EN   Commencement                   Başlanğıc                              KT

209 EN   209   EN   Commencement of the lease term İcarə müddətinin başlanması            IAS 17

                                                   tarixi

210 EN   210   EN   commercial loans                    kommersiya kreditləri             IFRS 7 IG




211 EN   211   EN   commercial paper facilities         Veksel kreditləri                 IFRS 7 IG




212 EN   212   EN   Commercial substance                Kommersiya mahiyyəti              IAS 16




213 EN   213   EN   commercially viable quantities of   mineral resursların               IFRS 6

                    mineral resources                   kommersiya baxımından
                                                        əhəmiyyətli miqdarı

214 EN   214   EN   Commission                          Komisyon haqqı                    KT

215 EN   215   EN   Commitment                          Öhdəlik                           KT

216 EN   216   EN   Commodity                           Əmtəə                             KT

217 EN   217   EN   Comparability                       Müqayisəlilik                     KT

218 EN   218   EN   Comparability over time             Vaxtaşırı müqayisəlilik           IFRS 1
219 EN   219   #REF!   Comparable interim period            Müqayisə edilə bilən aralıq       IFRS 1

                                                            dövr
221 EN   221   EN      Comparative information              müqayisə edilə bilən              KT

                                                            informasiya
222 EN   222   EN      Compensated absences                 Ödənişli məzuniyyət (işdən        KT

                                                            yayınma)
223 EN   223   EN      complementary assets                 Bir-birini tamamlayan aktivlər    IFRS 3



224 EN   224   #REF!   Completeness                         Tamlıq                            KT

226 EN   226   EN                                                                             KT
                       Compliance with International        Mühasibat Uçotunun
                       Accounting Standards                 Beynəlxalq Standartlarına
                                                            uyğunluq
227 EN   227   EN      Component                            Tərkib hissə (komponent)          KT

228 EN   228   EN      Compound financial instruments       Mürəkkəb maliyyə alətləri         KT

229 EN   229   EN      Compound instrument                  Mürəkkəb (maliyyə) alət           KT


230 EN   230   EN      Concentration of (credit etc) risk   (kredit və s.) riskin             KT

                                                            cəmlənməsi
231 EN   231   EN      Confidence level                     Etibarlılıq səviyyəsi             IFRS 7B




232 EN   232   EN      Configuration of the cash flows      Pul vəsaiti hərəkətlərinin        IAS 16

                                                            xüsusiyyətləri

233 EN   233   EN      Consequential amendment              yaranan düzəlişlər                IFRS 1 BC 23


234 EN   234   EN      consideration                        əvəzi ödəmə                       IAS 16




235 EN   235   EN      Consistency - Alternative Methods Ardıcıllıq - Alternativ metodlar     SIC-18



236 EN   236   EN      Consistency - Capitalisation of      Ardıcıllıq - Borclar üzrə         SIC-2

                       Borrowing Costs                      məsrəflərin kapitallaşdırılması

237 EN   237   EN      Consistency - Different Cost         Ardıcıllıq - Ehtiyatlar üçün      SIC-1

                       Formulas for Inventories             müxtəlif dəyər formulları
238 EN   238   EN      Consolidated and Separate            Birləşdirilmiş (konsolidə         IAS 27

                       Financial Statements                 edilmiş) və fərdi maliyyə
                                                            hesabatları
239 EN   239   EN      Consolidated balance sheet           Birləşdirilmiş (konsolidə         IFRS 1

                                                            edilmiş) balans hesabatı




240 EN   240   EN      Consolidated financial statements Birləşdirilmiş (konsolidə            KT, Title

                                                         edilmiş) maliyyə hesabatları
241 EN   241   EN      Consolidated Financial              Birləşdirilmiş (konsolidə          IAS 27 [old title]

                       Statements and Accounting for       edilmiş) maliyyə hesabatları
                       Investments in Subsidiaries         və törəmə təsərrüfat
                                                           cəmiyyətlərinə investisiyaların
                                                           uçotu
242 EN   242   EN      Consolidated group                  Birləşdirilmiş (konsolidə          KT

                                                           edilmiş) qrup
243 EN   243   EN      Consolidation                       Birləşdirmə (konsolidasiya)        KT

244 EN   244   EN      consolidation adjustments           Birləşdirmə (konsolidasiya)        IFRS 3

                                                           zamanı düzəlişlər
245 EN   245   #REF!   Consolidation and Equity Method     Birləşdirmə (konsolidasiya) və     SIC-33

                       – Potential Voting Rights and       kapitalda İştirak payı metodu
                       Allocation of Ownership Interests   potensial səsvermə hüquqları
                                                           və sahibkarlıq paylarının
                                                           bölüşdürülməsi
247 EN   247   EN      Consolidation—Special Purpose       Birləşdirmə (konsolidasiya) -      SIC-12

                       Entities                            Xüsusi məqsədli müəssisələr

248 EN   248   EN      Construction contract               Tikinti müqaviləsi                 KT




249 EN   249   EN      Construction Contracts              Tikinti müqavilələri               IAS 11

250 EN   250   EN      Constructive obligation             Konstruktiv öhdəlik                IAS 37




251 EN   251   EN      Contingency                         Şərtilik                           KT

252 EN   252   EN      Contingent asset                    Şərti aktiv                        IAS 37




253 EN   253   EN      Contingent liability                Şərti öhdəlik




                                                                                              IAS 37.10
254 EN   254   EN      Contingent rent                     Şərti icarə haqqı



                                                                                              IAS 17.4
255 EN   255   EN      contingent settlement provision     Hesablaşma üzrə şərti eytiyat      IAS 32

                                                           fondu

256 EN   256   EN      Contingent share agreement          səhmlərin buraxılması üzrə şərti   IAS 33

                                                           müqavilə

257 EN   257   EN      Contingently issuable shares        Şərti buraxıla bilən səhmlər       IAS 33
258 EN   258   EN      continuing involvement             davamlı iştirak                      IAS 39




259 EN   259   EN      Continuing operations              Dadav edən əməliyyatlar              IAS 33




260 EN   260   EN      Contract                           Müqavilə                             KT




261 EN   261   EN      Contracts that may be settled in   (adi) səhmlərlə və ya nağd           IAS 33

                       (ordinary) shares or cash          şəkildə hesablaşıla bilən
                                                          müqavilələr
262 EN   262   EN      Contractual arrangement            müqavilə əsasında razılaşma          KT

263 EN   263   EN      contractual cash flows             müqavilə üzrə pul vəsaitlərinin      IAS 39

                                                          hərəkəti




264 EN   264   EN      contractual maturity analysis      müqavilə üzrə ödəniş müddətinin      IFRS 7B

                                                          təhlili
265 EN   265   EN      contractual obligation             müqavilə borc öhdəliyi               IFRS 4

266 EN   266   EN      contractual rights                 müqavilə üzrə hüquqlar               IFRS 4

267 EN   267   EN      Contribution                       Qoyuluş                              KT

268 EN   268   EN      contributor                        Payçı                                IFRIC 5




269 EN   269   EN      control                            Nəzarət                              IAS 27




270 EN   270   #REF!   Control (of an asset)              (aktivə) nəzarət                     KT


272 EN   272   EN      Control number                     Nəzarət rəqəmi                       IAS 33




273 EN   273   EN      controlled entity                  nəzarət edilən qurum                 IFRS 3

274 EN   274   EN      convenience translation            bir valyutadan digərinə münasib      IAS 21

                                                          keçirmə


275 EN   275   EN                                         Konvergensiya                        IAS 33 IN, BC
                       Convergence



276 EN   276   EN      Conversion option                  Konversiya mümkünlüyü                KT

277 EN   277   EN      Convertible bonds                  Konversiya edilə bilən istiqrazlar   KT



278 EN   278   EN      Convertible debt                   Konversiya edilə bilən borc          IAS 33




279 EN   279   EN      Convertible instruments            Konversiya edilə bilən(maliyyə)      IAS 33

                                                          alət
280 EN   280   EN      Convertible preference share       Konversiya edilə bilən imtiyazlı   IAS 33

                                                          səhm


281 EN   281   EN                                         koperativ                          IFRIC 2
                       co-operative



282 EN   282   EN      Copyright                          Müəlliflik hüququ                  KT

283 EN   283   EN      core goodwill                      əsas qudvil                        IFRS 3 BC

284 EN   284   EN      Corporate assets                   Korporativ aktivlər                IAS 36.6




285 EN   285   EN      Cost                               İlkin dəyər                        KT




286 EN   286   #REF!   Cost formula                       məsrəflər formulu                  KT

288 EN   288   EN      cost model                         İlkin dəyər modeli                 IAS 16




289 EN   289   #REF!   Cost of an acquisition             Əldə etmə dəyəri                   KT




292 EN   292   EN      Cost of an investment              İnvestisiya dəyəri                 KT

293 EN   293   EN      Cost of conversion                 Emal məsrəfləri                    KT




294 EN   294   EN      Cost of inventories                Ehtiyatları ilkin dəyəri           KT




295 EN   295   EN      Cost of Inventories of a Service   Xidmət göstərən müəssisənin        IAS 2

                       Provider                           ehtiyatlarının dəyəri


296 EN   296   EN      Cost of purchase                   Alış məsrəfləri                    KT




297 EN   297   #REF!   Cost plus contract                 "Məsrəflər üstəgəl" müqaviləsi     KT




299 EN   299   #REF!   Cost-based measurement             Maya dəyəri əsasında ölçülmə       IFRS 1




301 EN   301   EN      costs of conversion                Emal məsrəfləri                    IAS 2




302 EN   302   EN      Costs of disposal                  Xaricolma xərcləri                 KT


303 EN   303   EN      Costs of Modifying Existing        Mövcud proqram təminatının         SIC-6

                       Software                           modifikasiyası xərcləri
304 EN   304   EN      Costs to sell                      Satış xərcləri                     IFRS 5
305 EN   305   EN   counterparty                        Müqavilə üzrə qarşı tərəf          IAS 32




306 EN   306   EN   country of incorporation or         Qeydiyyatda və ya rezidenti        IAS 27

                    residence                           olduğu ölkə



307 EN   307   EN                                       kupon (talon)                      IFRS 7 IG
                    coupon


308 EN   308   EN   credit derivative default product   törəmə kredit aləti üzrə borcun    IFRS 4

                                                        ödənilməsindən imtina
309 EN   309   EN   credit enhancements                 Kredit reytinqinin yüksəldilməsi   IFRS 7




310 EN   310   EN   credit exposures                    kredit üzrə riskə məruz qalma      IAS 32




311 EN   311   EN   Credit facilities                   Kreditləşmə mənbələri              KT

312 EN   312   EN   credit insurance contract           kreditin sığortalanması üzrə       IFRS 4

                                                        müqavilə
313 EN   313   EN   credit quality                      kreditin qabiliyyəti               IFRS 7IG

314 EN   314   EN                                       Kredit riski                       KT
                    Credit risk

315 EN   315   EN                                       kredit spredi                      IAS 39
                    credit spread




316 EN   316   EN                                       Kreditorlar                        KT
                    Creditors
317 EN   317   EN   Creditworthiness                    Ödəmə qabiliyyəti                  KT

318 EN   318   EN   criteria for recognising            tanıma üçün meyarlar               IFRS 3

319 EN   319   EN   cross-reference                     çarpaz istinad                     IFRS 7B




320 EN   320   EN   CTDs                                Yığılan bir valyutadan digərinə    IFRS 1

                                                        keçirmə fərqləri




321 EN   321   EN   Cumulative preference dividends     İmtiyazlı səhmlər üzrə yığılan     KT

                                                        dividendlər
322 EN   322   EN   Cumulative Translation              Yığılan bir valyutadan digərinə    IFRS 1

                    Differences                         keçirmə fərqləri
323 EN   323   EN                                       Valyuta riski                      KT
                    Currency risk


324 EN   324   EN   Currency translation                Bir valyutanın başqa valyutada     KT

                                                        ifadə edilməsi
325 EN   325   EN                                       Valyuta vahidi                     KT
                    Currency units
326 EN   326   EN                                Cari aktiv                           KT
                    Current asset




327 EN   327   EN   Current cost                 Cari dəyər                           KT




328 EN   328   EN   Current cost approach        Cari dəyər yanaşması                 KT




329 EN   329   EN                                Cari investisiya                     KT
                    Current investment
330 EN   330   EN   Current liabilities          Cari öhdəliklər                      IAS 1




331 EN   331   EN   Current service cost         Cari xidmət dəyəri                   KT




332 EN   332   EN                                Cari vergi                           KT
                    Current tax
333 EN   333   EN                                Sekvestr                             IAS 19
                    Curtailment




334 EN   334   EN   cushions                     təhlükəsizlik ehtiyatları            IFRS 3 BC

335 EN   335   EN   customer list                sifarişçi siyahısı                   IFRS 3

336 EN   336   EN   database                     məlumat bazası                       IFRS 3

337 EN   337   EN   Date of acquisition          Əldə etmə tarixi                     KT




338 EN   338   EN   date of exchange             Mübadilə tarixi                      IFRS 3

339 EN   339   EN   Date of transition to IFRS   Maliyyə Hesabatlarının               IFRS 1

                                                 Beynəlxalq Standartlarına keçid
                                                 tarixi
340 EN   340   EN   Dealing securities           Diling əməliyyatları üzrə qiymətli   KT

                                                 kağızlar
341 EN   341   EN   death benefit                ölümlə əlaqədar sığorta ödənişi      IFRS 4



342 EN   342   EN                                Borc                                 KT
                    Debt
343 EN   343   EN   Debt instrument              Borc aləti                           KT

344 EN   344   EN   Debt securities              Borc qiymətli kağızları              KT
345 EN   345   EN   Decision tree                       Qərarlar ağacı                     KT

346 EN   346   EN   Decision-useful information         Qərar qəbulu üçün faydalı          IFRS 1

                                                        informasiya
347 EN   347   EN   decommissioning                     istismardan çıxarılma              IFRIC 5




348 EN   348   EN   decommissioning costs               istismardan çıxarma xərcləri       IFRIC 5




349 EN   349   EN   decommissioning funds               istismardan çıxan fondlar          IFRIC 5




350 EN   350   EN   decommissioning obligations         istismardan çıxarma üzrə borclar   IFRIC 5




351 EN   351   EN   decommissioning, restoration and istismardan çıxan, bərpa olunan       IFRIC 5

                    environmental rehabilitation funds və ətraf mühitin reabilitasiyası
                                                        (bərpası) üzrə fondlar




352 EN   352   EN   Deductible temporary difference     Çıxılan müvəqqəti fərqlər          KT




353 EN   353   EN   Deemed cost                         Fərz edilən ilkin dəyər            IFRS 1




354 EN   354   EN   Defer                               Təxirəsalma                        KT

355 EN   355   EN   Deferral method                     Təxirəsalma metodu                 KT

356 EN   356   EN   Deferred acquisition costs          Əldə etmə üzrə gələcək dövrün      IFRS 4

                                                        xərcləri
357 EN   357   EN   Deferred tax                        Təxirə salınmış vergi              IFRS 1


358 EN   358   EN   Deferred tax assets                 Təxirə salınmış vergi aktivləri    IAS 12




359 EN   359   EN   Deferred tax income                 Təxirə salınmış vergi gəliri       IFRS 3
360 EN   360   EN   Deferred tax liabilities             Təxirə salınmış vergi öhdəlikləri   KT



361 EN   361   EN   Defined benefit liability            Müəyyən edilmiş ödənişlər üzrə      KT

                                                         öhdəlik




362 EN   362   EN   Defined benefit obligation           Müəyyən edilmiş ödənişlər üzrə      KT

                                                         borc


363 EN   363   EN   Defined benefit obligation (present Müəyyən edilmiş ödənişlər üzrə       KT

                    value of)                           borc (diskontlaşdırılmış dəyəri)


364 EN   364   EN   Defined benefit plans                Müəyyən edilmiş ödənişlər üzrə      KT

                                                         pensiya planları



365 EN   365   EN   Defined contribution plans           Müəyyən edilmiş qoyuluşlar üzrə     KT

                                                         pensiya planları




366 EN   366   EN   Demand deposits                      Tələb edilə bilən depozit           KT

367 EN   367   EN   demand feature                       tələbin xüsusiyyəti                 IAS 39

368 EN   368   EN   Demerger                             Ayrılma                             KT

369 EN   369   EN   Demonstrably committed               Rəsmi öhdəlik daşıma                KT




370 EN   370   EN   deposit accounting                   depozitlə əməliyyatların uçotu      IFRS 4

371 EN   371   EN                                        Depozit komponenti                  IFRS 4
                    deposit component

372 EN   372   EN   Depreciable amount                   Amortizasiya olunan dəyər           KT


373 EN   373   EN   Depreciable assets                   Amortizasiya olunan (köhnələn)      KT

                                                         aktivlər
374 EN   374   EN   depreciated replacement cost         Qalıq bərpa dəyəri prinsipi         IAS 16

                    approach




375 EN   375   EN   Depreciation                         Köhnəlmə (Amortizasiya)             KT
376 EN   376   EN   Depreciation methods               Amortizasiya metodları              IFRS 1




377 EN   377   EN   Derecognise (a financial           Tanınmanı dayandırmaq (maliyyə      KT

                    instrument)                        alətinin)

378 EN   378   EN   Derecognition                      Tanınmanın dayandırılması           KT

379 EN   379   EN   Derivative                         Törəmə aləti                        KT




380 EN   380   EN   derivative features                törəmə alətin xüsusiyyətləri        IAS 32




381 EN   381   EN   Derivative financial instruments   Törəmə maliyyə alətləri             KT




382 EN   382   EN   designated and effective hedging   təyin edilmiş və effektiv hedcinq   IAS 39

                    instrument                         aləti


383 EN   383   EN   determination of cost              Dəyərin müəyyən edilməsi\           IAS 2




384 EN   384   EN   Determining whether an             Müqavilə                            IFRIC 4

                    Arrangement contains a Lease
385 EN   385   EN   Development                          Təcrübə-konstruktor işləri           KT




386 EN   386   EN   Development costs                    Təcrübə-konstruktor işlərinin        KT

                                                         dəyəri
387 EN   387   EN   Diluted earnings per share           Səhm üzrə durulanmış (daylutiv)      KT

                                                         mənfəət



388 EN   388   EN   Dilution                             Durulama (dayluşn)                   IAS 33




389 EN   389   EN                                        Daylutiv effekt                      IAS 33
                    Dilutive effect




390 EN   390   EN                                        Durulanan (daylutiv) potensial adi   KT
                    Dilutive potential ordinary shares
                                                         səhmlər


391 EN   391   EN   diminishing balance method           Azalan qalıq dəyəri metodu           IAS 16


392 EN   392   EN   direct insurance contract            Birbaşa sığorta müqaviləsi           IFRS 4

393 EN   393   EN   Direct labour                        Birbaşa əmək haqqı xərcləri          KT

394 EN   394   EN   Direct method of reporting cash      Əməliyyat fəaliyyətindən yaranan     KT

                    flows from operating activities      pul vəsaitlərinin hərəkəti
                                                         haqqında məlumatların təqdim
                                                         edilməsinin birbaşa metodu

395 EN   395   EN   direct operating expenses            birbaşa əməliyyat xərcləri           IAS 40




396 EN   396   EN   directly attributable                birbaşa aid edilə bilən              IFRS 3

397 EN   397   EN                                        Direktorlar                          KT
                    Directors
398 EN   398   EN   disaggregated information            hissələrə ayrılmış informasiya       IFRS 7B




399 EN   399   EN   Disclose                             Açıqlamaq                            KT

400 EN   400   EN   Disclosure                           Açıqlama                             KT

401 EN   401   EN   Disclosure and Presentation          Məlumatın açıqlanması və təqdim      IFRS 1

                                                         edilməsi
402 EN   402   EN   Disclosure of government             Dövlət yardımı üzrə məlumatın        KT

                    assistance                           açıqlanması
403 EN   403   EN   disclosure requirement               açıqlama tələbi                      IFRS 3

404 EN   404   EN   Disclosures in the Financial         Bankların və oxşar maliyyə           IAS 30

                    Statements of Banks and Similar      institutlarının maliyyə
                    Financial Institutions               hesabatlarında açıqlamalar
405 EN   405   EN   Disclosure—Service Concession        Məlumatın açıqlanması - Xidmət       SIC-29

                    Arrangements                         üzrə konsessisya müqavilələri

406 EN   406   EN   Discontinued (operations)            Dayandırılmış (fəaliyyətlər)         KT
407 EN   407   EN      Discontinuing operation              Dayandırılmış fəaliyyət               IFRS 3 B.C., IFRS 5
                                                                                                  B.C.




408 EN   408   #REF!   Discount rate                       Diskont (uçot) dərəcəsi                KT

410 EN   410   EN      Discounting                         Diskontlaşdırma                        KT

411 EN   411   EN      Discretionary participation feature Sərbəst iştirak hüququ                 IFRS 4




412 EN   412   EN      Disposal consideration               Ləğvetmə üzrə əlavə ödəniş            KT

413 EN   413   EN                                           Xaric olunan qrup                     IFRS 3
                       Disposal group




414 EN   414   EN      Disposal plan                        Xaric olunma planı                    IFRS 5

415 EN   415   EN      Disposal transaction                 Xaricetmə əməliyyatı                  IFRS 5

416 EN   416   EN      dissenting opinion                   xüsusi rəy                            IFRS 3

417 EN   417   EN      Dividend yield                       Dividend gəliri                       KT

418 EN   418   EN      Dividends                            Dividendlər                           KT


419 EN   419   EN      Domain name                          Domen adı                             IFRS 3

420 EN   420   EN      Doubtful debts                       Şübhəli borclar                       IAS 24


421 EN   421   EN      Downstream transactions              Törəmə müəssisələrlə                  KT

                                                            əməliyyatlar
422 EN   422   EN      dual listed corporation              İki dəfə listinq olunan korporasiya   IFRS 3



423 EN   423   EN      dual trigger contract                ikili şərtli müqavilə                 IFRS 4 IG

424 EN   424   EN      Earlier application is encouraged    Erkən tətbiq təşviq olunur            IAS 33

425 EN   425   EN      Earnings                             Mənfəət                               KT

426 EN   426   EN      Earnings - diluted                   Daylutiv mənfəət                      KT

427 EN   427   EN      Earnings contingency                 Gözlənilməyən mənfəət                 IAS 33 IE




428 EN   428   EN      Earnings per Share                   Səhm üzrə mənfəət                     IAS 33

429 EN   429   EN      Earnings Per Share - Financial       Səhm üzrə mənfəət - Səhmlərlə         SIC-24

                       Instruments and Other Contracts      hesablaşıla bilən maliyyə alətləri
                       that May Be Settled in Shares        və digər müqavilələr
430 EN   430   EN   Economic benefits                   İqtisadi səmərələr                   IFRS 1




431 EN   431   EN   Economic decision-making needs İstifadəçilərin iqtisadi qərar            IFRS 6

                    of users                       qəbulu ehtiyacları




432 EN   432   EN   Economic life                       İqtisadi istifadə müddəti            KT




433 EN   433   EN   Effect of assumed conversions       Qəbul edilən konversiyaların         IAS 33

                                                        effekti
434 EN   434   EN   Effective date                      Qüvvəyə minmə tarixi                 KT

435 EN   435   EN                                       Effektiv faiz metodu                 KT
                    Effective interest method




436 EN   436   EN   effective interest rate             Effektiv faiz dərəcəsi               IAS 39




437 EN   437   EN   Effects of Changes in Foreign       Xarici valyuta məzənnələrində        IFRS 1

                    Exchange Rates                      dəyişikliklərin təsiri




438 EN   438   EN   Elements of cost of exploration     Kəşfiyyat və qiymətləndirmə          IFRS 6

                    and evaluation assets               aktivlərinin ilkin dəyərinin
                                                        elementləri

439 EN   439   EN   Eligible for capitalisation         Kapitallaşdırıla bilən               KT

440 EN   440   EN   Elimination of Unrealised Profits   Asılı təsərrüfat cəmiyyətləri üzrə   SIC-3

                    and Losses on Transactions with     əməliyyatlardan reallaşdırılmamış
                    Associates                          mənfəət və ya zərərin silinməsi
441 EN   441   #REF!   Embedded derivative              Əlaqədar törəmə alətləri             KT




443 EN   443   EN      Employee benefits                Işçilərin mükafatlandırılması        KT


444 EN   444   EN      Employee share ownership plan    İşçilər tərəfindən səhmlərin əldə    KT

                                                        edilməsi planı

445 EN   445   EN      Employee share purchase plan     İşçilər tərəfindən səhmlərin satın   IFRS 2

                                                        alınması planı
446 EN   446   EN      Employee turnover rates          İşçi qüvvəsi dəyişkənliyi üzrə       IFRS 1

                                                        əmsallar




447 EN   447   EN      Employees and others providing   İşçilər və oxşar xidmətlər           IFRS 2

                       similar services                 göstərən digər tərəflər




448 EN   448   EN      Employer payroll taxes and       Məcburi sosial sığorta ayırmaları    KT

                       insurance contributions          və sığorta haqqları
449 EN   449   EN      Enactment                        Qanunun (qəbulu) qüvvəyə             KT

                                                        minməsi
450 EN   450   EN      Enforcement of covenants         Müqavilə şərtlərinə riayət etmə      IFRS 7 IG




451 EN   451   EN      Enhanced Disclosure              Məlumatın tam açıqlanması            IFRS 1


452 EN   452   #REF!   Enterprise                       Müəssisə                             KT

454 EN   454   EN                                       Qurum                                KT
                       Entity
455 EN   455   EN      entity-specific value            Quruma xas olan dəyər                IAS 16




456 EN   456   EN      environmental obligations        ətraf mühitin qorunması üzrə         IFRS 5

                                                        öhdəliklər
457 EN   457   EN      equalisation provisions          Tənzimləmə (bərabərləşdirmə)         IFRS 4

                                                        məqsədilə yaradılan ehtiyat
                                                        fondları
458 EN   458   EN      Equity                           Xüsusi kapital                       KT


459 EN   459   #REF!   Equity - Costs of an Equity      Xüsusi kapital - Xüsusi kapital      SIC-17

                       Transaction                      üzrə əməliyyatlarla bağlı xərclər

461 EN   461   EN      Equity Accounting Method -       İştirak payı metodu üzrə uçot        SIC-20

                       Recognition of Losses            qaydası - Zərərlərin tanınması
462 EN   462   EN      Equity balances                  Xüsusi kapital qalıqları             IFRS 3

463 EN   463   EN      Equity capital                   Xüsusi kapital                       KT
464 EN   464   EN   Equity compensation                Müəssisənin xüsusi kapitalında       KT

                    benefits(=Stock (=Share)           iştirak hüququ verən səhmlərlə
                    compensation benefits)             işçilərin mükafatlandırılması



465 EN   465   EN   Equity compensation plans          Müəssisə xüsusi kapitalında iştiak   KT

                    (=Share (=Stock) compensation      hüququ verən səhmlərlə işçilərin
                    plans)                             mükafatlandırılması üzrə planlar
                                                       (müqavilələr)

466 EN   466   EN   Equity component                   Xüsusi kapitalın komponenti          IFRS 1




467 EN   467   EN   Equity holders                     Xüsusi kapitalda iştirak payına      IFRS 3

                                                       malik olan şəxslər
468 EN   468   EN   Equity index                       Fond birjası indeksi                 IFRS 4

469 EN   469   EN   Equity instrument                  Kapital aləti                        KT


470 EN   470   EN   Equity instrument granted          Təqdim olunmuş kapital aləti         IFRS 2




471 EN   471   EN   equity interests                   səhmdar kapitalında iştirak          IFRS 3




472 EN   472   EN   equity issue                       iştirak payı hüququ verən qiymətli   IFRS 3

                                                       kağızların emissiyası
473 EN   473   EN   Equity method                      İştirak payı metodu                  KT




474 EN   474   EN   Equity securities                  iştirak payı hüququ verən qiymətli   KT

                                                       kağızlar
475 EN   475   EN   Equity-settled share-based         Kapital alətləri vasitəsilə həyata   IFRS 2

                    payment transaction                keçirilən pay alətləri əsasında
                                                       ödəmə sövdələşməsi

476 EN   476   EN   Estimated costs                    Qiymətləndirilmiş dəyər (xərclər)    IAS 2




477 EN   477   EN   Estimated future cash flows        Qiymətləndirilmiş gələcək pul        IFRS 3

                                                       vəsaiti hərəkətləri
478 EN   478   EN   European share option              Səhm üzrə avropa opsionu             IFRS 2 BC

479 EN   479   EN   Evaluating the Substance of        İcarənin hüquqi forması ilə olan     SIC-27

                    Transactions Involving the Legal   əməliyyatların mahiyyətinin
                    Form of a Lease                    qiymətləndirilməsi

480 EN   480   EN   Event-driven fair value            Hadisəyə görə idarə olunan           IFRS 1

                    measurements                       ədalətli dəyər ölçülməsi
481 EN   481   EN   Events After the Balance Sheet     Balans hesabatı tarixindən           IAS 10

                    Date                               sonrakı hadisələr
482 EN   482   EN   Events occurring after the balance Balans hesabatı tarixindən           KT

                    sheet date                         sonrakı hadisələr




483 EN   483   EN   evidence of impairment              qiymətdən düşmə sübutu (dəlili)     IAS 39




484 EN   484   EN   Exchange difference                 Məzənnə fərqi                       KT




485 EN   485   EN   Exchange of assets                  Aktivlərin mübadiləsi               KT

486 EN   486   EN   Exchange rate                       Valyuta (mübadilə) məzənnəsi        KT



487 EN   487   EN   exchange transaction                mübadilə əməliyyatı                 IAS 40




488 EN   488   EN   Executory contract                  Gələcəkdə icra edilməli olan        KT

                                                        müqavilə
489 EN   489   EN                                       Azadolmalar                         IFRS 1
                    Exemptions


490 EN   490   EN   Exercise date                       Başa çatma tarixi                   KT

491 EN   491   EN   Exercise of rights                  Hüquqların həyata keçirilməsi       IAS 33

                                                        (hüquqlarda istifadə)
492 EN   492   EN   Exercise price                      Həyata keçirmə (strayk) qiyməti     KT



493 EN   493   EN   Existing liability                  Mövcud öhdəlik                      IFRS 3

494 EN   494   EN   Expected value                      Gözlənilən dəyər                    KT

495 EN   495   EN   Expenditure                         Xərc                                KT

496 EN   496   EN   Expenses                            Xərclər                             KT




497 EN   497   EN   Experience account                  Təcrübəyə əsasən açılan hesab       IFRS 4 IG



498 EN   498   EN   Experience adjustments              Təcrübədən irəli gələn düzəlişlər   KT



499 EN   499   EN   Expiry date                       Başa çatma tarixi                     KT

500 EN   500   EN   Explicit and unreserved statement Aydın və tam aydınlıq bəayantı        IFRS 1

                    of compliance

501 EN   501   EN   Exploration and evaluation assets Kəşfiyyat və qiymətləndirmə           IFRS 6

                                                        aktivləri
502 EN   502   EN   Exploration and evaluation          Kəşfiyyat və qiymətləndirmə        IFRS 6

                    expenditures                        məsrəfləri


503 EN   503   EN   Exploration for and Evaluation of   Təbii ehtiyatların kəşfiyyatı və   IFRS 6

                    Mineral Resources                   qiymətləndirilməsi



504 EN   504   EN   Exposure draft                      İlkin layihə                       KT

505 EN   505   EN   Expropriation of major assets       Əsas aktibvlərin müsadirəsi        IFRS 5

506 EN   506   EN   Extraordinary items                 Fövqəladə maddələr                 KT




507 EN   507   EN   Face (of Financial Statements or    (Maliyyə hesabatlarının və ya      KT

                    Notes)                              Qeydlərin) Üz hissə(si)
508 EN   508   EN   Fair presentation                   Ədalətli təqdimetmə                KT

509 EN   509   EN   Fair value                          Ədalətli dəyər                     KT




510 EN   510   EN   Fair value hedge                    Ədalətli dəyər hedcinqi            IAS 39

511 EN   511   EN   Fair value measurement              Ədalətli dəyərin ölçüllməsi        IFRS 1, Title IFRS 13




512 EN   512   EN   Faithful representation             Düzgün təqdimat                    KT

513 EN   513   EN                                       Haqlar                             KT
                    Fees
514 EN   514   EN   Fellow subsidiary                   Qrupa daxil olan törəmə            KT

                                                        cəmiyyətlərdən biri
515 EN   515   EN   Fidelity bonds                      Loyallıq zəmanəti                  IFRS 4

516 EN   516   EN   Fiduciary activities                Fudisiar (etibara əsaslanan)       IFRS 7

                                                        fəaliyyətlər


517 EN   517   EN   FIFO                                FİFO                               KT




518 EN   518   EN   FIFO formula                        FİFO formulu                       KT

519 EN   519   EN   Finance lease                       Maliyyə icarəsi                    KT




520 EN   520   EN   Finance lease obligations           Maliyyə icarəsi üzrə borclar       IFRS 1
521 EN   521   EN   Financial asset                         Maliyyə aktivi                        KT




522 EN   522   EN   Financial asset or financial liability mənfəət və ya zərərdə əks              IAS 39

                    at fair value through profit or loss olunan ədalətli dəyəri ilə
                                                            hesablanmış maliyyə aktivi və ya
                                                            maliyyə öhdəliyi
523 EN   523   EN   Financial asset or liability held for   Alqı-satqı məqsədilə saxlanılan       KT

                    trading                                 maliyyə aktivləri və ya öhdəlikləri




524 EN   524   EN   Financial capital                       Maliyyə kapitalı                      KT

525 EN   525   EN   Financial conglomerate                  Maliyyə konqlomeratı                  IFRS 7 BC


526 EN   526   EN   Financial guarantee                     Maliyyə zəmanəti                      KT

527 EN   527   EN   Financial institution                   Maliyyə institutu                     KT

528 EN   528   EN   Financial instruments                   Maliyyə alətləri                      KT




529 EN   529   EN   Financial Instruments: Disclosure Maliyyə alətləri: Məlumatın                 IAS 32

                    and Presentation                  açıqlanması və təqdim edilməsi

530 EN   530   EN   Financial Instruments: Recognition Maliyyə alətləri: Tanıma və                IAS 39

                    and Measurement                    ölçülmə
531 EN   531   EN   Financial liability                   Maliyyə öhdəliyi                      KT




532 EN   532   EN   Financial performance                 Maliyyə fəaliyyətinin nəticələri      KT




533 EN   533   EN   Financial position                    Maliyyə vəziyyəti                     KT




534 EN   534   EN   Financial reporting                   Maliyyə hesabatları (lılığı)          KT

535 EN   535   EN   Financial Reporting in                Hiperinflyasiyalı iqtisadiyyatlarda   IAS 29

                    Hyperinflationary Economies           maliyyə hesabatlılığı

536 EN   536   EN   Financial Reporting of Interests in Birgə müəssisələrdə iştirak             IAS 31

                    Joint Ventures                      paylarının maliyyə hesabatlılığı

537 EN   537   EN   Financial review                      Maliyyə xülasəsi                      KT

538 EN   538   EN   Financial risk                        Maliyyə riski                         IFRS 4




539 EN   539   EN   Financial statements                  Maliyyə hesabatları                   KT




540 EN   540   EN   Financial year-to-date basis          Maliyyə ilinin əvvəlindən cari        KT

                                                          dövrədək əsasda
541 EN   541   EN   Financing activities                  Maliyyələşdirmə fəaliyyətləri         KT


542 EN   542   EN   Financing device                      Maliyyə vasitələri                    KT

543 EN   543   EN   Finished good                         Hazır məhsullar                       KT
544 EN   544   EN   Firm commitment                       Qəti öhdəlik                         KT




545 EN   545   EN   firm purchase commitment              Qəti alış öhdəliyi                   IFRS 5




546 EN   546   EN   firm sales contracts                  Təsbit edilmiş qiymətlərlə satış     IAS 2

                                                          üzrə müqavilələr

547 EN   547   EN   First IFRS financial statements       Maliyyə Hesabatlarının               IFRS 1

                                                          Beynəlxalq Standartlarına uyğun
                                                          ilk maliyyə hesabatları
548 EN   548   EN   First-in, first-out                   İlk-mədaxil, ilk-məxaric             KT

549 EN   549   EN   First-time adopter                    Maliyyə Hesabatlarının               IFRS 1

                                                          Beynəlxalq Standartlarını ilk dəfə
                                                          tətbiq edən müəssisə




550 EN   550   EN   First-time adoption                   İlk dəfə qəbul etmə                  IFRS 1


551 EN   551   EN   First-time Adoption of International Maliyyə Hesabatlarının                IFRS 1

                    Financial Reporting Standards        Beynəlxalq Standartlarının ilk
                                                          dəfə qəbul edilməsi
552 EN   552   EN   First-time Application                İlk dəfə tətbiqetmə                  IFRS 1




553 EN   553   EN   First-Time Application of IASs as     Mühasibat uçotunun ilkin bazası      SIC-8

                    the Primary Basis of Accounting       kimi Mühasibat Uçotunun
                                                          Beynəlxalq Standartlarının ilk
                                                          dəfə tətbiqi
554 EN   554   EN   Fixed asset                           Uzunmüddətli maddi aktivlər          KT

555 EN   555   EN   Fixed coupon rate                     Kupon üzrə təsbit edilmiş faiz       IFRS 7IG

                                                          dərəcəsi


556 EN   556   EN   Fixed price contract                  Sabit qiymətli müqavilə              KT




557 EN   557   EN   Fixed production overheads            Daimi istehsal qaimə məsrəfləri      KT




558 EN   558   EN   Flat yield curve                      "Hamar" gəlirlilik əyrisi            IFRS 7 IG




559 EN   559   EN   Floating rate                         Üzən faiz dərəcəsi                   KT

560 EN   560   EN   Floor                                 Minimal səviyyə                      KT

561 EN   561   EN                                         Proqnoz                              KT
                    Forecast
562 EN   562   EN   Forecast transaction                  Proqnozlaşdırılmış əməliyyat         IAS 39
563 EN   563   EN                                          Xarici valyuta                        KT
                       Foreign currency
564 EN   564   EN      foreign currency derivatives        Xarici valyutada törəmə alətlər       IAS 21




565 EN   565   EN      Foreign currency transaction        Xarici valyuta ilə həyata keçirilən   KT

                                                           əməliyyat
566 EN   566   EN                                          Xarici qurum                          KT
                       Foreign entity
567 EN   567   EN      Foreign Exchange - Capitalisation Xarici valyuta - Kəskin valyuta         SIC-11

                       of Losses Resulting from Severe devalvasiyasından itkilərin
                       Currency Devaluations             kapitallaşdırılması

568 EN   568   EN      Foreign exchange contract           Valyuta müqaviləsi (xarici            KT

                                                           valyutanın alqı-satqı müqaviləsi)

569 EN   569   EN      Foreign Exchange Rates              Valyuta (mübadilə) məzənnələri        IFRS 1




570 EN   570   EN      Foreign operation                   Xarici əməliyyat                      KT




571 EN   571   EN      Forgivable loans                    Bağışlana bilən borclar               KT


572 EN   572   EN      Forward contract                    Forvard müqaviləsi                    KT

573 EN   573   EN      forward repurchase agreement        forvard təkrar alış razılaşması       IAS 39

574 EN   574   EN      Framework                           Konseptual Əsaslar                    KT

575 EN   575   EN      Framework for the Preparation       Maliyyə hesabatlarının
                       and Presentation of Financial       hazırlanması və təqdimatı üçün
                       Statements                          Çərçivə sənədi
576 EN   576   EN      Franchise fee                       Franşizə haqqı                        KT

577 EN   577   EN      Function of expense                 Xərcin funksiyası                     KT

578 EN   578   EN      Functional currency                 Əməliyyat valyutası                   IAS 21




579 EN   579   #REF!   Fundamental errors                  Əhəmiyyətli səhvlər                   KT




581 EN   581   EN      Funding                             Maliyyələşdirmə (fondlaşdırma)        KT




582 EN   582   EN      Future cash flow                    Gələcək pul vəsaitləri hərəkətləri    KT



583 EN   583   EN      Future economic benefit             Gələcək iqtisadi səmərə               KT




584 EN   584   EN      Futures contract                    Fyuçers müqaviləsi                    KT

585 EN   585   EN      GAAP                                MUÜQP (Mühasibat Uçotunun             IFRS 1

                                                           Ümumi Qəbul olunmuş
                                                           Prinsipləri)
586 EN   586   EN      Gain on disposal                    Ləğvetmə gəliri                       KT
587 EN   587   EN   Gains                            Qeyri-əməliyyat gəlirləri              KT


588 EN   588   EN   General purchasing power         Ümumi alıcılıq qabiliyyəti prinsipi    KT

                    approach
589 EN   589   EN   General recognition principle    Ümumi tanıma prinsipi                  IAS 16




590 EN   590   EN   Geographical segments            Coğrafi seqment                        KT




591 EN   591   EN   Going concern                    Müəssisənin fəaliyyətinin              KT

                                                     fasiləsizliyi



592 EN   592   EN                                    Qudvil                                 KT
                    Goodwill



593 EN   593   EN   Governing board                  Rəhbərlik (rəhbər orqan)               IFRIC 2




594 EN   594   EN   Governing body                   Rəhbər orqan                           IFRS 3

595 EN   595   EN   Governing charter                Baş xartiya (nizamlayıcı sənəd)        IFRIC 2




596 EN   596   EN   Government                       Hökumət                                KT


597 EN   597   EN   Government assistance            Dövlət yardımı                         KT




598 EN   598   EN   Government Assistance—No         Dövlət yardımı - Əməliyyat             SIC-10

                    Specific Relation to Operating   fəaliyyətlərinə xüsusi bir aidiyyatı
                    Activities                       olmayan
599 EN   599   EN   Government grants                Dövlət subsidiyaları                   KT




600 EN   600   EN   Government guarantee             Dövlət zəmanəti                        IAS 2




601 EN   601   EN   Grant date                       təqdim olunma tarixi                   IFRS 2
602 EN   602   EN   Grants related to assets         Aktivlərə aid olan subsidiyalar   IAS 20




603 EN   603   EN   Grants related to income         Gəlirə aid olan subsidiyalar      KT

604 EN   604   EN   Gross investment in the lease    İcarəyə ümumi investisiya         KT

                                                     qoyuluşu



605 EN   605   EN   Gross margin                     Məcmu mənfəət marjası             KT

                                                     (rentabelliyi)
606 EN   606   EN   Gross profit                     Məcmu mənfəət                     KT

607 EN   607   EN                                    Qrup                              KT
                    Group
608 EN   608   EN   Group administration (employee   Birgə idarə olunan işçilərin      KT

                    benefit) plans                   mükafatlandırılması planları



609 EN   609   EN   Group insurance contract         Kollektiv sığorta müqaviləsi      IFRS 4

610 EN   610   EN   Group of assets                  Aktivlər qrupu                    KT

611 EN   611   EN   Group of biological assets       Bioloji aktivlər qrupu            KT

612 EN   612   EN   Grouping of assets               Aktivlərin qruplaşdırılması       KT

613 EN   613   EN   Guarantee                        Zəmanət                           KT

614 EN   614   EN   Guarantee fund                   Zəmanət fondu                     IFRS 4

615 EN   615   EN   Guaranteed residual value        Zəmanət verilmiş qalıq dəyəri     KT




616 EN   616   EN   Harmonise                        Harmonizasiya (uyğunlaşdırma,     KT

                                                     razılaşdırma)
617 EN   617   EN   Harvest                          Kənd təsərrüfatı məhsullarının    KT

                                                     yığımı
618 EN   618   EN   Hedge accounting                 Hedcinq uçotu                     IFRS 1




619 EN   619   EN                                    Hedcinqin effektivliyi            KT
                    Hedge effectiveness


620 EN   620   EN   Hedged item                      Hedcinq edilmiş maddə             KT




621 EN   621   EN                                    Hedcinq                           KT
                    Hedging
622 EN   622   EN   Hedging instrument            Hedcinq aləti                       KT




623 EN   623   EN   Hedging relationship          Hedcinq əlaqəsi                     IFRS 1




624 EN   624   EN   Hedging reserve               Hedcinq ehtiyatı                    IFRS 1 IG

625 EN   625   EN   Held for resale               Təkrar satış üçün saxlanılam        IAS 2




626 EN   626   EN   Held for trading              Satış üçün saxlanılmış              KT


627 EN   627   EN   Held-to-maturity investment   Ödəniş tarixinə qədər saxlanılan    KT

                                                  investisiyalar




628 EN   628   EN   Highly probable               Yüksək ehtimallı                    IFRS 5

629 EN   629   EN   Hire-purchase contract        Aktiv üzrə mülkiyyət hüququ əldə    KT

                                                  etmək imkanını verən icarə
                                                  müqaviləsi


630 EN   630   EN   Historical cost               İlkin dəyər                         KT




631 EN   631   EN   Historical loss experience    Əvvəlki illərin zərər əmələ gəlmə   IAS 39

                                                  təcrübəsi


632 EN   632   EN   Historical summaries          Tarixi məlumatlar                   IFRS 1




633 EN   633   EN   Holding company               Holdinq şirkəti                     KT
634 EN   634   EN   Host contract                  Əsas müqavilə                    KT

635 EN   635   EN   Host instrument                Əsas alət                        IFRS 4

636 EN   636   EN   Hybrid instrument              Hibrid alət                      IAS 39




637 EN   637   EN                                  Hiperinflyasiya                  KT
                    Hyperinflation




638 EN   638   EN   Hyperinflationary economies    Hiperinflyasiya iqtisadiyyatı    KT

639 EN   639   EN   IAS                            MUBS
640 EN   640   EN   IASC                           MUBSK
641 EN   641   EN   IASC Foundation Constitution   MUBSK Fondunun Nizamnaməsi

642 EN   642   EN   IASCF                          MUBSKF
643 EN   643   EN   Identifiable asset             Müəyyən edilə bilən aktiv        KT

644 EN   644   EN   IFAC                           MBF
645 EN   645   EN   IFRIC                          BMHŞK
646 EN   646   EN   IFRS                           MHBS
647 EN   647   EN   IFRS-compliant                 MHBS-a uyğun                     IFRS 1




648 EN   648   EN   Impairment                     Qiymətdən düşmə                  KT


649 EN   649   EN   Impairment loss                Qiymətdən düşmə zərəri           KT


650 EN   650   EN   Impairment of Assets           Aktivlərin qiymətdən düşməsi     IAS 36

651 EN   651   EN   Impairment test                Qiymətdən düşmə üzrə test        IFRS 1


652 EN   652   EN   Implementation Guidance        Tətbiq üzrə Göstəriş             IFRS 1

653 EN   653   EN   Import duties                  İdxal rüsumu                     KT

654 EN   654   EN   Impracticability exemption     Mümkünsüzlüyü görə (tətbiqdən)   IAS 8

                                                   azadolma




655 EN   655   EN   Impracticable                  Mümkünsüz                        IAS 8
656 EN   656   EN   Imputed rate of interest             Şərti faiz dərəcəsi                   KT




657 EN   657   EN   In the money                         Opsionun istifadə qiymətinin          IAS 39

                                                         onun bazar qiymətindən üstün
                                                         olduğu vəziyyət (Pul vəsaiti ilə
                                                         opsion (uduşlu opsion))
658 EN   658   EN   Inception of the Lease               İcarə müddətinin başlanğıcı           IAS 17




659 EN   659   EN   Incidental income                    Nəzərdə tutulmayan gəlir              KT

660 EN   660   EN   Incidental operations                Nəzərdə tutulmayan əməliyyatlar       IAS 16




661 EN   661   EN   Income                               Gəlir                                 KT




662 EN   662   EN   Income approach                      Gəlir yanaşması                       KT

663 EN   663   EN   Income statement = Statement of      Mənfəət və zərər haqqında             KT

                    income                               hesabat
664 EN   664   EN   Income tax                           Mənfəət vergisi (gəlir vergisi)       KT

665 EN   665   EN   income tax expense                   Mənfəət vergisi xərci                 IFRS 5

666 EN   666   EN   Income Taxes                         Mənfəət vergiləri (gəlir vergiləri)   IAS 12



667 EN   667   EN   Income Taxes—Changes in the          Mənfəət vergiləri - Şirkətin və ya    SIC-25

                    Tax Status of an Enterprise or its   onun səhmdarlarının vergi
                    Shareholders                         statusunda dəyişikliklər
668 EN   668   EN   Income Taxes—Recovery of             Mənfəət vergiləri - Yenidən           SIC-21

                    Revalued Non-Depreciable Assets      qiymətləndirilmiş amortizasiya
                                                         olunmayan aktivlərin bərpası

669 EN   669   EN   Increasing Rate Preference           Artan gəlirli imtiyazlı səhmlər       IAS 33

                    Shares




670 EN   670   EN   Incremental share                    Marjinal (Artan) səhmlər              IAS 33




671 EN   671   EN   Indicator [of impairment]            (qiymətdən düşmə) göstərici(si)       KT



672 EN   672   EN   Indirect method of reporting cash    Əməliyyat fəaliyyətindən yaranan      KT

                    flows from operating activities      pul vəsaitlərinin hərəkəti
                                                         haqqında məlumatların təqdim
                                                         edilməsinin dolayı metodu

673 EN   673   EN   Individual asset                     fərdi aktiv                           IFRS 5
674 EN   674   EN     Individual financial statements      Fərdi maliyyə hesabatları               IAS 40




675 EN   675   EN     Induced conversion                   Məcburi konversiya                      IAS 33




676 EN   676   EN     Industry segments                    Sənaye seqmentləri                      KT

677 EN   677   EN     Inflation                            İnflyasiya                              KT

678 EN   678   EN     Information Reflecting the Effects   Dəyişən qiymətlərin təsirini əks        IAS 15

                      of Changing Prices                   etdirən məlumat
679 EN   679   EN     Initial classification               İlkin təsnifat                          IFRS 5

680 EN   680    #REF! Initial Direct Costs                 İlkin birbaşa məsrəflər                 IAS 17




682 EN   682   EN     Initial measurement                  İlkin ölçülmə                           KT

683 EN   683   EN     Initial public offering              Səhmlərin ilkin açıq təklifi (satışı)   IFRS 1




684 EN   684   EN     Initial recognition                  İlkin tanıma                            KT

685 EN   685   EN     In-substance defeasance              Mahiyyət üzrə silmə                     IAS 39




686 EN   686   EN     Insurable interest                   Sığorta oluna bilən maraq               IFRS 4 BC

687 EN   687   EN     Insurance agency commissions         Sığorta agentliyinin komisyon           KT

                                                           gəlirləri
688 EN   688   EN     Insurance assets                     Sığorta aktivləri                       IFRS 4


689 EN   689   EN     Insurance company                    Sığorta şirkəti                         KT

690 EN   690   EN     Insurance contract                   Sığorta müqaviləsi                      IFRS 4




691 EN   691   EN     Insurance Contracts                  Sığorta müqavilələri                    IFRS 4

692 EN   692   EN     Insurance enterprise                 Sığorta şirkəti                         KT

693 EN   693   EN     Insurance liability                  Sığorta öhdəliyi                        IFRS 4


694 EN   694   EN     Insurance obligations                Sığorta borcları                        IFRS 4

695 EN   695   EN     Insurance risk                       Sığorta riski                           IFRS 4


696 EN   696   EN     Insurance swaps                      Sığorta svopları                        IFRS 4

697 EN   697   EN     Insured event                        Sığorta hadisəsi                        IFRS 4


698 EN   698   EN     Insurer                              Sığortaçı                               IFRS 4


699 EN   699   EN                                          Qeyri-maddi aktiv                       KT
                      Intangible asset



700 EN   700   EN     Intangible Assets                    Qeyri-maddi aktivlər                    IAS 38

701 EN   701   EN     Intangible Assets—Web Site           Qeyri-maddi aktivlər - Veb sayt ilə     SIC-32

                      Costs                                bağlı xərclər
702 EN   702   EN   Integral foreign operation            Ayrılmaz tərkib hissə olan xarici   IAS 21 IN, BC

                                                          əməliyyat



703 EN   703   EN                                         Faiz                                KT
                    Interest
704 EN   704   EN   Interest cost (for an employee        Faiz xərcləri (işçilərin            KT

                    benefit plan)                         mükafatlandırılması planları
                                                          üçün)
705 EN   705   EN   Interest rate implicit in a lease     İcarəyə xas faiz dərəcəsi           KT




706 EN   706   EN   Interest rate implicit in the lease   İcarə müqaviləsində nəzərdə         IAS 17

                                                          tutulan faiz dərəcəsi




707 EN   707   EN   Interest rate risk                    Faiz dərəcəsi riski                 KT




708 EN   708   EN   Interest rate strip                   Faiz dərəcəsi stripi                IAS 39




709 EN   709   EN   Interest rate swap                    Faiz dərəcəsi svopu                 KT

710 EN   710   EN   interest-only strip                   Yalnız faizlər üçün kupon           IAS 39




711 EN   711   EN   Interests in Joint Ventures           Birgə müəssisələrdə iştirak         IAS 31

                                                          payları
712 EN   712   EN   Interim financial report              Aralıq maliyyə hesabatı             KT




713 EN   713   EN   Interim Financial Reporting           Aralıq maliyyə hesabatlılığı        IAS 34

714 EN   714   EN   Interim financial statements          Aralıq maliyyə hesabatları          IFRS 3

715 EN   715   EN   Interim period                        Aralıq dövr                         KT


716 EN   716   EN                                         daxili rentabellik                  IFRS 7B
                    internal rate of return



717 EN   717   EN   Internal risk transfer                Riskin daxili ötürülməsi            IFRS 4

718 EN   718   EN   Internally generated                  Daxildə yaradılmış                  IFRS 1




719 EN   719   EN   Internally generated goodwill     Daxildə yaradılmış qudvil               KT

720 EN   720   EN   International Accounting Standard Mühasibat Uçotunun Beynəlxalq           KT

                                                          Standartı
721 EN   721   EN   International Accounting              Mühasibat Uçotunun Beynəlxalq       KT

                    Standards Committee                   Standartları Komitəsi
722 EN   722   EN     International Accounting       Mühasibat Uçotunun Beynəlxalq
                      Standards Committee Foundation Standartları Komitəsi Fondu

723 EN   723   EN     International Federation of         Mühasibatlərin Beynəlxalq           KT

                      Accountants                         Federasiyası
724 EN   724   EN     International Financial Reporting   Beynəlxalq Maliyyə Hesabatları
                      Interpretations Committee           Şərhi üzrə Komitə
725 EN   725   EN     International Financial Reporting   Maliyyə Hesabatlarının              IFRS 1

                      Standard                            Beynəlxalq Standartı




726 EN   726   EN                                         Qrupdaxili                          IAS 24
                      Intragroup


727 EN   727   EN     Intrinsic value                     Həqiqi dəyər                        IFRS 2




728 EN   728   EN     Introduction of the Euro            Avroya giriş                        SIC-7

729 EN   729   EN     Inventories                         Ehtiyatları                         KT




730 EN   730   EN     Investee                            İnivestisiya obyekti (investisiya   IAS 28

                                                          alan)


731 EN   731   EN     Investing activities                İnvestisiya fəaliyyətləri           KT


732 EN   732   EN     Investment                          İnvestisiya                         KT

733 EN   733    #REF! Investment contract                 İnvestisiya müqaviləsi              IFRS 4

735 EN   735   EN     Investment grade                    İnvestisiya səviyyəsi               IFRS 7 IG




736 EN   736   EN     Investment performance              İnvestisiya qoyuluşunun nəticəsi    KT
737 EN   737   #REF!   Investment Property                  Daşınmaz əmlaka investisiyalar      IAS 40

                                                            (İnvestisiya mülkiyyəti)




739 EN   739   EN      Investment tax credits            İnvestisiya üzrə vergi kreditləri      KT

740 EN   740   EN      Investment-linked insurance funds İnvestisiyaya bağlı sığorta            IAS 28

                                                            fondları




741 EN   741   EN      Investments in Associates            Asılı təsərrüfat cəmiyyətlərinə     IAS 28

                                                            investisiya qoyuluşları
742 EN   742   EN      Investor                             İnvestor                            KT

743 EN   743   EN      Investor in a joint venture          Birgə müəssisədə investor           KT


744 EN   744   EN      Investor-owned entity                İnvestorun mülkiyyətində olan       IFRS 3

                                                            qurum
745 EN   745   EN      Involuntary liquidation              Məcburi ləğvetmə                    KT

746 EN   746   EN      Irrevocable commitments              Ləğv edilə bilməyən öhdəliklər      IAS 24



747 EN   747   EN      Issued capital                       Buraxılmış (səhmdar) kapital        KT

748 EN   748   EN      Issued shares                        Emissiya edilmiş (Buraxılmış        IFRS 3

                                                            (yerləşdirilmiş)) səhmlər
749 EN   749   EN                                           Emitent                             IFRS 3
                       Issuing entity
750 EN   750   EN      Item                                 Maddə                               KT

751 EN   751   EN      Item by item basis                   maddə-maddə yanaşması               KT

752 EN   752   EN      Item of inventory                    ehtiyatlar maddəsi                  IAS 2


753 EN   753   EN      Joint control                        Birgə nəzarət                       KT




754 EN   754   EN      Joint venture                        Birgə müəssisə                      KT




755 EN   755   EN      Joint Working Group                  Birgə işçi qrup                    KT

756 EN   756   EN      Jointly Controlled Entities—Non-     Birgə nəzarət edilən müəssisələr - SIC-13
                       Monetary Contributions by            sahibkarlar tərəfindən qeyri-
                       Venturers                            monetar yardımlar

757 EN   757   EN      Jointly controlled entity            Birgə nəzarət edilən qurum          KT




758 EN   758   EN                                           Yurisdiksiya                        IFRS 3
                       Jurisdiction
759 EN   759   EN      Key management personnel             Əsas idarə heyəti                   IAS 24




760 EN   760   EN      Last-in, first-out                   Son-mədaxil, ilk-məxaric            KT

761 EN   761   EN      Lease                                İcarə                               KT
762 EN   762   EN   Lease term                       İcarə müddəti                         KT




763 EN   763   EN   Leaseback                        Geri icarə                            IAS 16




764 EN   764   EN   Leased assets                    İcarəyə götürülmüş aktiv              KT

765 EN   765   EN   Leasehold interest               İcarə hüququ                          IAS 40




766 EN   766   EN   Leases                           İcarələr                              IAS 17

767 EN   767   EN   Legal entity                     Hüquqi şəxs                           KT

768 EN   768   EN   Legal merger                     Qanuni birləşmə (udulma)              KT




769 EN   769   EN   Legal obligation                 Hüquqi öhdəlik                        KT




770 EN   770   EN   Legal parent                     Qanuni əsas təşkilat                  IFRS 3

771 EN   771   EN                                    Qanuni haqlar                         IFRS 3
                    Legal rights
772 EN   772   EN   Legal subsidiary                 Qanuni törəmə müəssisə                IFRS 3

773 EN   773   EN   Legally enforceable right        Qanunla icrası məcburi olan           KT

                                                     hüquq
774 EN   774   EN   Legislative requirement          Qanunvericilik tələbi                 KT

775 EN   775   EN   Lender                           Borcverən                             KT

776 EN   776   EN   Lessee                           İcarəçi                               KT

777 EN   777   EN   Lessee's incremental borrowing   İcarəçinin borc kapitalı üzrə         IAS 17

                    rate of interest                 marjinal faiz dərəcəsi



778 EN   778   EN   Lessor                           İcarədar (icarəyə verən)              KT

779 EN   779   EN   Letters of credit                Akkreditivlər                         KT

780 EN   780   EN   Leveraged written option         Kreditə satın alınmış yazılı opsion   IFRS 7 IG




781 EN   781   EN   Liabilities assumed              Qəbul edilmiş öhdəliklər              IFRS 1




782 EN   782   EN   Liability                        Öhdəlik                               KT




783 EN   783   EN   Liability component              Öhdəlik komponenti                    IFRS 1




784 EN   784   EN   Liability issue                  Öhdəlik məsələsi                      IFRS 3

785 EN   785   EN   Licence fee                      lisenziya mükafatı                    KT

786 EN   786   EN   Licensing agreement              Lisenziya müqaviləsi                  KT
787 EN   787   EN    Life-contingent annuity       Ömür boyu mütənasib                  IFRS 4

                                                   bölüşdürülmüş annuitet
788 EN   788   EN    LIFO                          LİFO



789 EN   789   EN    Line item                     Sətir maddəsi                        KT

790 EN   790   EN    Line of business              İqtisadi fəaliyyət növü (fəaliyyət   KT

                                                   sahəsi)
791 EN   791   EN    Liquid assets                 Likvid aktivlər                      KT

792 EN   792   EN                                  Likvidlik                            KT
                     Liquidity


793 EN   793   EN    Liquidity presentation        Likvidlik üzrə təqdimat              IFRS 5

794 EN   794   EN                                  Likvidlik riski                      KT
                     Liquidity risk




795 EN   795   EN    Litigation settlements        Məhkəmə qaydasında                   KT

                                                   tənzimləmə
796 EN   796   EN                                  Kredit                               KT
                     Loan
797 EN   797   EN                                  Kredit aktivi                        IAS 39
                     Loan asset
798 EN   798   #REF! Loan commitment               Kredit öhdəliyi                      IFRS 3

800 EN   800   #REF! Loans and receivables         Kreditlər və debitor borcları        IAS 39




802 EN   802   EN    Loans payable                 Kredit üzrə borclar                  IFRS 7A


803 EN   803   EN    Loans payable in default      Kredit üzrə ödənilməmiş              IFRS 7

                                                   borclar
804 EN   804   EN    Long-term employee benefits   İşçilərin uzunmüddətli               KT

                                                   mükafatlandırılması
805 EN   805   EN    Long-term investment          Uzunmüddətli investisiya             KT

806 EN   806   EN    Loss event                    Zərər hadisəsi                       IAS 39




807 EN   807   EN    Loss per share                Hər səhm üzrə zərər                  IAS 33




808 EN   808   EN    loss recognition test         zərərin tanınması üzrə testdən       IFRS 4

                                                   keçirilmə
809 EN   809   EN    Losses                        Zərərlər                             KT


810 EN   810   EN    Majority interest             Nəzarət səhm paketi                  KT
811 EN   811   EN      Management                        İdarəetmə heyəti           KT

812 EN   812   EN      Management commentary             Rəhbərliyin xülasəsi       IFRS 7 BC




813 EN   813   EN                                                                   KT
                       Margin                            Marja
814 EN   814   EN      Market condition                  Bazar şərti                IFRS 2




815 EN   815   EN      Market price                      Bazar qiyməti              IAS 33




816 EN   816   EN      Market rate of interest           Bazar faiz dərəcəsi        IAS 17




817 EN   817   EN                                                                   KT
                       Market risk                       Bazar riski




818 EN   818   EN      Market value                      Bazar dəyəri               KT


819 EN   819   EN      Marketable                        Tezsatılan                 KT

820 EN   820   EN      Mask works                        "Maskalanma işləri"        IFRS 3

821 EN   821   EN      Master netting arrangement        Qarşılıqlı əvəzləşdirmə    KT

                                                         haqqında əsas razılaşma


822 EN   822   EN      Matching of costs with revenues   Xərclərin gəlirlə          KT

                                                         əlaqələndirilməsi




823 EN   823   EN      Material adjustments              Əhəmiyyətli düzəlişlər     IFRS 1


824 EN   824   EN      Material errors                   Əhəmiyyətli səhvlər        IAS 8




825 EN   825   EN      Material omissions                Əhəmiyyətli buraxılmalar   IAS 8 IN, BC




826 EN   826   #REF!   Materiality                       Əhəmiyyətlilik             KT




829 EN   829   EN      Maturity                          Ödəmə vaxtının çatması     KT

830 EN   830   EN      Maturity value                    Ödəmə dəyəri               IFRS 4
831 EN   831   EN   Measurement                      Ölçülmə                           KT




832 EN   832   EN   Measurement bases                Ölçülmə əsasları                  KT

833 EN   833   EN   Measurement date                 Ölçülmə tarixi                    IFRS 2




834 EN   834   EN   Measurement or recognition       Ölçülmə və tanıma                 IFRS 7B

                    inconsistency                    uyğunsuzluğu

835 EN   835   EN   Measuring interim income tax     Aralıq mənfəət vergisi xərcinin   KT

                    expense                          ölçülməsi
836 EN   836   EN   Members’ shares                  Üzvlərə məxsus səhmlər            IFRIC 2




837 EN   837   EN   Members’ Shares in Co-operative Kooperativ müəssisələrdə           IFRIC 2

                    Entities and Similar Instruments üzvlərin payları və oxşar
                                                     alətlər
838 EN   838   EN   Membership fees                  Üzvlük haqqları                   KT

839 EN   839   EN   Merchandise                      Əmtəələr                          IAS 2




840 EN   840   EN   Merger                           Birləşmə                          KT

841 EN   841   EN                                                                      IFRS 3
                    Method of accounting             Uçot metodu
842 EN   842   EN   Minerals and mineral products    Minerallar və mineral             IAS 2

                                                     məhsullar

843 EN   843   EN   Minimum lease payments           Minimal icarə ödənişləri          KT




844 EN   844   EN   Minority interest                Azlıqların payı                   KT




845 EN   845   EN   Mismatch                         Uyğunsuzluq                       KT

846 EN   846   EN   Misstatement                     Səhv təqdim etmə                  IAS 8
847 EN   847   EN      Mitigating device                  Yumşaldıcı vasitə                 IFRS 7 IG




848 EN   848   EN                                                                           KT
                       Monetary asset                     Monetar aktiv
849 EN   849   EN      Monetary items (monetary assets;   Monetar maddələr (monetar         KT

                       monetary financial assets and      aktivlər, monetar maliyyə
                       financial liabilities; monetary    aktivləri və maliyyə
                       financial instruments)             öhdəlikləri, monetar maliyyə
                                                          alətləri)
850 EN   850   EN      Monitor compliance                 Riayət etməyə nəzarət             IFRS 1




851 EN   851   EN                                                                           IFRS 4
                       Mortality risk                     Ölümcül risk
852 EN   852   EN      Multi-employer (benefit) plans     İşəgötürənlər qrupunun            KT

                                                          pensiya təminatı planları




853 EN   853   EN      Multi-employer plans (for an       (işçilərin mükafatlarndırılması   KT

                       employee benefit plan)             planları üçün) İşəgötürənlər
                                                          qrupunun pensiya təminatı
                                                          planları

854 EN   854   EN      Multiple embedded derivatives      Çoxistiqamətli asılı törəmə       IFRS 7

                                                          alət




855 EN   855   EN      Mutual cooperative entity          Müştərək kooperativ qurum         IFRS 3

856 EN   856   EN      Mutual entity                      Qarşılıqlı qurum                  IFRS 3




857 EN   857   EN      Mutual fund                        Qarşılıqlı investisiya fondları   IFRS 4




858 EN   858   EN      Mutual insurance company           Qarşılıqlı sığorta şirkəti        IFRS 3

859 EN   859   EN      National requirements              Milli tələblər                    IFRS 1




860 EN   860   EN      Nature of expense method           Xərc metodunun xüsusiyyəti        KT

861 EN   861   #REF!   Negative goodwill                  Mənfi qudvil                      KT




863 EN   863   EN      Net assets                         Xalis aktivlər                    IFRS 3

864 EN   864   EN      Net basis                          netto-əsasda                      KT
865 EN   865   EN      Net disposal proceeds                 Xaricolmadan xalis gəlir      IAS 16

                                                             (mənfəət)

866 EN   866   EN      Net exchange differences              Xalis məzənnə fərləqi         IAS 16




867 EN   867   EN      Net identifiable assets               Müəyyən edilə bilən xalis     IFRS 3

                                                             aktivlər



868 EN   868   #REF!   Net income                            Xalis gəlir (xalis mənfəət)   KT

870 EN   870   EN      Net investment in a foreign           Xarici əməliyyata xalis       IAS 21

                       operation                             investisiya qoyuluşu
871 EN   871   EN      Net investment in a lease             İcarəyə xalis investisiya     KT

                                                             qoyuluşu
872 EN   872   EN      Net loss                              Xalis zərər                   KT

873 EN   873   EN                                                                          KT
                       Net monetary position                 Xalis monetar mövqe
874 EN   874   EN                                                                          IFRS 1
                       Net position                          Xalis mövqe




875 EN   875   EN      Net profit                         Xalis mənfəət                    KT

876 EN   876   EN      Net profit or loss [for the period]Dövr üzrə xalis mənfəət və ya    KT

                                                          zərər
877 EN   877   EN      Net Profit or Loss for the Period, Dövr üzrə xalis mənfəət və ya    IAS 8

                       Fundamental Errors and Changes zərər, əhəmiyyətli səhvlər və
                       in Accounting Policies             uçot siyasətlərində
                                                          dəyişikliklər
878 EN   878   EN      Net realisable value               Mümkün xalis satış dəyəri        KT




879 EN   879   EN      Net selling price                     Xalis satış qiyməti           KT




880 EN   880   EN      Net settlement = Settle net           netto-hesablaşma              KT

881 EN   881   EN      Neutrality                            Neytrallıq                    KT


882 EN   882   EN      Newly acquired asset                  Yeni əldə edilmiş aktiv       IFRS 5

883 EN   883   #REF!   Next most senior parent               Pilləcə yuxarı olan növbəti   IAS 24

                                                             əsas cəmiyyət

885 EN   885   EN      Non-bank financial service firm       Qeyri-bank maliyyə xidməti    IFRS 7 BC

                                                             şirkəti
886 EN   886   EN      Non-cancellable lease              Ləğv edilə bilməyən icarə      KT




887 EN   887   EN      Non-cash transactions              Nağdsız əməliyyatlar           KT

888 EN   888   EN      Non-coterminous year-ends          Qeyri-bərabər hesabat          IAS 28

                                                          dövrləri



889 EN   889   EN      Non-current assets                 Uzunmüddətli aktiv             IFRS 3

890 EN   890   EN      Non-current Assets Held for Sale   Satış üçün saxlanılmış         IFRS 5

                       and Discontinued Operations        uzunmüddətli aktivlər və
                                                          Dayandırılmış əməliyyatlar
891 EN   891   EN      Non-derivative                     Törəmə olmayan                 IAS 32




892 EN   892   EN      Non-derivative contract            Törəmə olmayan müqavilə        IFRS 4

893 EN   893   #REF!   Non-discretionary employee profit- İşçilər üçün mənfəətdə         IAS 33

                       sharing plan                       məhdud iştirak planları



895 EN   895   EN      Non-financial assets               Qeyri-maliyyə aktivləri        IAS 40


896 EN   896   EN      Non-linearities                Qeyri-sabitliklər                  IFRS 4 IG

897 EN   897   EN      Non-marketable securities      Dövriyyədənkənar qiymətli          KT

                                                      kağızlar
898 EN   898   EN                                                                        KT
                       Non-monetary asset             Qeyri-monetar aktiv
899 EN   899   EN      Non-monetary government grants Qeyri-monetar hökumət              KT

                                                      subsidiyaları
900 EN   900   EN      Non-redeemable                 Müddətsiz (ödəmə müddətli          IFRIC 2

                                                      təyin edilməmiş)
901 EN   901   EN      Non-refundable purchase taxes      Əvəzləşdirilə bilməyən əlavə   IAS 16

                                                          dəyər vergisi
902 EN   902   EN      Normal capacity of production      Müəssisənin normal iş          KT

                       facilities                         şəraitində mövcud olan
                                                          istehsal gücü
903 EN   903   EN      Notes (receivable/payable)         Veksellər (əldə edilməli       IAS 32

                                                          olan/ödənilməli olan)
904 EN   904   #REF!   Notional amount                    Nominal dəyər                  KT

906 EN   906   EN      Objective                          Məqsəd                         KT

907 EN   907   EN      Obligating event                   Öhdəlik yaradan hadisə         KT




908 EN   908   EN      Obligation                         Öhdəlik                        KT
909 EN   909   EN      Obligations for removal and       Silinmə və bərpa işləri üzrə      IFRS 6

                       restoration                       öhdəliklər




910 EN   910   EN      Observable (benchmark) interest   Müşahidə edilə bilən              IFRS 7 IG

                       rate                              (başlanğıc) faiz dərəcəsi
911 EN   911   EN      Observable markets                Müşahidə edilə bilən bazarlar     IFRS 7 IG



912 EN   912   EN      Observed (benchmark) interest     Müşahidə edilmiş (başlanğıc)      IFRS 7

                       rate                              faiz dərəcəsi

913 EN   913   EN      Observed market price             Müşahidə edilmiş bazar            IAS 32

                                                         qiyməti

914 EN   914   EN      Obsolescence                      Mənəvi köhnəlmə                   KT

915 EN   915   EN      Offer price                       Təklif qiyməti (satış qiyməti)    KT

916 EN   916   EN      Offset                            Qarşılıqlı əvəzləşdirmək          KT

917 EN   917   EN      Offsetting                        Qarşılıqlı əvəzləşdirmə           KT

918 EN   918   EN      Onerous contract                  Ağır şərtli müqavilə              KT




919 EN   919   #REF!   Opening balance                   İlkin qalıq (ilin əvvəlinə olan   KT

                                                         qalıq)
921 EN   921   EN      Operating activities              Əməliyyat fəaliyyətləri           KT


922 EN   922   EN      Operating cycle                   Əməliyyat dövrü                   KT




923 EN   923   EN      Operating lease                   Əməliyyat icarəsi                 KT

924 EN   924   EN      Operating Leases—Incentives       Əməliyyat icarələri - Stimullar   SIC-15



925 EN   925   EN                                                                          KT
                       Option                            Opsion
926 EN   926   EN      Option contract                   Opsion müqaviləsi                 IAS 32




927 EN   927   EN      Option pricing model              Opsion qiymətəmələgəlmə           IFRS 2

                                                         modeli
928 EN   928   EN      Ordinary activities               Adi fəaliyyətlər                  KT




929 EN   929   EN      Ordinary course of business       İşin normal gedişatı              IAS 2




930 EN   930   EN      Ordinary share                    Adi səhm                          KT


931 EN   931   EN      Original cost                     İlkin dəyər                       IFRS 1
932 EN   932   EN   Originated loans and receivables   Yaranmış kreditlər və debitor      KT

                                                       borcları
933 EN   933   EN   Origination costs                  Yaranma üzrə xərclər               IFRS 4

934 EN   934   EN   Other long-term employee           Digər uzunmüddətli işçi            KT

                    benefits                           mükafatlandırmaları

935 EN   935   EN   Other price risk                   Digər qiymət riski                 IFRS 7A




936 EN   936   EN   Out of the money                   Opsionun əlverişsiz istifadə       IAS 39

                                                       qiyməti



937 EN   937   EN   Outright sale                      Yekun satış                        KT

938 EN   938   EN   Outsourcing arrangements           Autsorsinq işləri                  IFRIC 4

                                                       (razılaşmaları)
939 EN   939   EN   Overheads                          Üstəlik xərclər (qaimə xərcləri)   KT



940 EN   940   EN   Over-the-counter market            Birjadankənar qiymətli             IAS 28

                                                       kağızlar bazarı

941 EN   941   EN   Owner-occupied property            Mülkiyyətçi tərəfindən istifadə    KT

                                                       olunan daşınmaz əmlak

942 EN   942   EN   Owners' equity                     Səhmdar kapital                    KT

943 EN   943   EN   ownership interest                 səhmdarın iştirak payı             IFRS 3

944 EN   944   EN   Paid in capital                    Ödənilmiş kapital                  KT

945 EN   945   EN   Parent                             Əsas cəmiyyət                      IFRS 3

946 EN   946   EN   Parent-subsidiary relationship     Əsas cəmiyyət-törəmə               IFRS 3

                                                       cəmiyyət əlaqələri
947 EN   947   EN   Partially-owned subsidiary         Qismən mülkiyyətdə olan            IAS 27

                                                       törəmə müəssisə




948 EN   948   EN   Participants [in a pension plan]   İştirakçılar (pensiya planında)    KT



949 EN   949   EN   Participating equity instruments   Mənfəətdə iştirak hüququ           IAS 33

                                                       verən pay alətləri




950 EN   950   EN   Past business combination          Keçmiş müəssisə birləşməsi         IFRS 1




951 EN   951   EN   Past due                           Ödəniş müddəti keçmiş              IFRS 7A


952 EN   952   EN   Past event                         Keçmiş hadisə                      IFRS 3
953 EN   953   EN      Past service cost               Keçmiş xidmətlərin dəyəri     KT




954 EN   954   EN      Payables                        Kreditor borcları             KT

955 EN   955   EN                                                                    KT
                       Pension                         Pensiya
956 EN   956   EN      Pension liability               Pensiya öhdəlikləri           IFRS 1




957 EN   957   EN      Pension scheme                  Pensiya planı                 KT

958 EN   958   #REF!   Percentage of completion method İşin faiz etibarı ilə         KT

                                                       tamamlanması metodu



960 EN   960   EN      Performance conditions          İcra şərtləri                 IFRS 2

961 EN   961   EN      Period of service               Xidmət dövrü                  KT

962 EN   962   EN      Period-certain annuity          Təsbit edilmiş müddətli       IFRS 4

                                                       annuitet
963 EN   963   EN      Period-specific effects         Dövrə xas effektlər           IAS 8




964 EN   964   EN      Perpetual debt instruments      Müddətsiz borc aləti          KT




965 EN   965   EN      Persistency bonus               Davamlılıq bonusu             IFRS 4

966 EN   966   EN      Personnel                       İşçi heyəti                   IAS 2




967 EN   967   EN      Phantom shares                  Qeyri-real səhmlər            IFRS 2

968 EN   968   EN                                                                    KT
                       Physical capital                Fiziki kapital
969 EN   969   EN      Plan assets (of an employee     Plan aktivləri (işçilərin     KT

                       benefit plan)                   mükafatlandırılması üzrə)
970 EN   970   EN      plan commitment date            Plan üzrə öhdəyə götürülmüş   IFRS 5 IG

                                                       tarix
971 EN   971   EN      pledged as collateral           Girov kimi qoyulmuş           IAS 32




972 EN   972   EN      Policyholder                    Sığorta polisinin sahibi      IFRS 4


973 EN   973   EN      Pooling of interest method      Maraqların birləşdirilməsi    KT

                                                       metodu
974 EN   974   EN                                                                    KT
                       Portfolio                       Portfel
975 EN   975   EN     Portfolio Hedge of Interest Rate     Faiz dərəcəsi riskinin portfel   IAS 39

                      Risk                                 hedcinqi
976 EN   976    #REF! portfolio transfer                   Portfel köçürülməsi              IFRS 4

978 EN   978   EN     Post-employment benefit plans        Əmək fəaliyyətinin başa          KT

                                                           çatmasından sonrakı
                                                           mükafatlandırma planları
979 EN   979   EN     Post-employment benefits             Əmək fəaliyyətinin başa          KT

                                                           çatmasından sonrakı
                                                           mükafatlandırmalar
980 EN   980   EN     post-tax profit or loss              Vergitutmadan sonra mənfəət      IFRS 5

                                                           və ya zərər
981 EN   981   EN     post-vesting transfer restriction    hüquqların verilməsindən         IFRS 2

                                                           sonra köçürmə məhdudiyyəti

982 EN   982   EN     Potential ordinary share             Potensial adi səhm               KT


983 EN   983   EN     Potential voting rights              Potensial səsvermə hüquqları     IAS 27




984 EN   984   EN     Pre-combination                      Birləşməyə qədərki               IFRS 3

985 EN   985   EN     Preface to International Financial   Beynəlxalq Maliyyə
                      Reporting Interpretations            Hesabatlarının Şərhinə Ön
                      Committee                            söz
986 EN   986   EN     Preface to International Financial   Maliyyə Hesabatlarının
                      Reporting Standards                  Beynəlxalq Standartlarına Ön
                                                           söz
987 EN   987   EN     Preference dividend                  İmtiyazlı səhmlər üzrə           IAS 33

                                                           dividend

988 EN   988   EN     Preference share                     İmtiyazlı səhm                   IAS 33




989 EN   989   EN                                                                           KT
                      Premium                              Mükafat
990 EN   990   EN     Preparation and Presentation of      Maliyyə Hesabatlarının           IFRS 1

                      Financial Statements                 Hazırlanması və Təqdimatı




991 EN   991   EN     Preparers                            Maliyyə hesabatlarının tərtib    IAS 40

                                                           edənlər

992 EN   992   EN                                                                           KT
                      Prepayments                          Avanslar
993 EN   993   EN                                                                           KT
                      Present obligation                   Cari borc
994 EN   994   EN     Present value                        Diskontlaşdırılmış dəyər         KT


995 EN   995   EN     Present value of a defined benefit Müəyyən edilmiş ödənişlər          KT

                      obligation                         üzrə pensiya planlarına aid
                                                         öhdəliklərin diskontlaşdırılmış
                                                         dəyəri
996 EN   996   EN     Presentation                       Təqdimat                           KT

997 EN   997   EN     Presentation currency              Təqdimat valyutası                 IAS 21
998 EN    998    EN   Presentation of Financial           Maliyyə Hesabatlarının         IAS 1

                      Statements                          Təqdimatı
999 EN    999    EN   Previous GAAP                       Əvvəllər tətbiq olunan         IFRS 1

                                                          mühasibat uçotu standartları



1000 EN   1000   EN   Price earnings ratios               Qiymətin gəlirə nisbəti        KT

1001 EN   1001   EN   Price index                         Qiymət indeksi                 KT

1002 EN   1002   EN   Price risk                          Qiymət riski                   KT




1003 EN   1003   EN   Primary Basis of Accounting         Əsas uçot metodu               IFRS 1




1004 EN   1004   EN   primary economic environment        Əsas iqtisadi mühit            IAS 21




1005 EN   1005   EN   Primary financial instruments       Əsas maliyyə alətləri          KT




1006 EN   1006   EN   Primary objective                   Əsas məqsəd                    IFRS 1




1007 EN   1007   EN   Primary reporting format            Əsas hesabatlılıq forması      KT

1008 EN   1008   EN   principal-only strip                Yalnız əsas məbləğ üzrə        IAS 39

                                                          kupon




1009 EN   1009   EN   Principles-based approach           Prinsiplərə əsaslanan          IFRS 1 BC

                                                          yanaşma
1010 EN   1010   EN   Prior period error                  Keçmiş dövrlərin səhvləri      IAS 8




1011 EN   1011   EN   Private entity                      Özəl qurum                     IFRS 3

1012 EN   1012   EN   Privatisation                       Özəlləşdirmə                   IFRS 1




1013 EN   1013   EN   Pro forma                           Nümunəvi                       KT

1014 EN   1014   EN   Pro rata basis                      Mütənasib əsasda               KT

1015 EN   1015   EN   Probability recognition criterion   Ehtimalın tanınma meyarı       IFRS 3

1016 EN   1016   EN                                                                      IFRS 3
                      Probable                            Ehtimal olunan
1017 EN   1017   EN                                                                      IFRS 4
                      Probable maximum loss               Ehtimal olunan maksimum
                                                          zərər
1018 EN   1018   EN      Product warranty obligations      Keyfiyyət zəmanəti üzrə            IFRS 5

                                                           öhdəliklər
1019 EN   1019   EN      Production overheads              Ümumistehsal xərcləri              KT

1020 EN   1020   EN      Production process                İstehsal prosesi                   IAS 2


1021 EN   1021   EN      Profit                            Mənfəət                            KT




1022 EN   1022   #REF!   Profit after tax                  Vergitutmadan sonra mənfəət        KT



1024 EN   1024   EN      Profit before tax                 Vergitutmadan əvvəl mənfəət        KT

1025 EN   1025   EN      Profit sharing                    Mənfəətin bölüşdürülməsində        KT

                                                           iştirak
1026 EN   1026   EN      Progress billing                  Aralıq hesabların təqdim           KT

                                                           edilməsi
1027 EN   1027   EN      Progress payment                  Aralıq ödənişlər                   KT

1028 EN   1028   EN      Prohibitions                      Qadağalar                          IFRIC 2




1029 EN   1029   #REF!   Projected unit credit method      Proqnozlaşdırılan şərti vahid      KT

                                                           metodu



1031 EN   1031   EN      property interest                 Mülkiyyət marağı                   IAS 40




1032 EN   1032   EN      Property, Plant and Equipment     Torpaq, tikili və avadanlıqlar     IAS 16




1033 EN   1033   EN      Property, Plant and Equipment - Torpaq, tikili və avadanlıqlar -     SIC-14

                         Compensation for the Impairment Qiymətdəndüşmə və ya
                         or Loss of Items                aktivlərin itməsindən
                                                         zərərlərin əvəzinin ödənilməsi

1034 EN   1034   EN      Property, Plant and Equipment -   Torpaq, tikili və avadanlıqlar -   SIC-23

                         Major Inspection or Overhaul      Əsas yoxlamanın həyata
                         Costs                             keçirilməsinin dəyəri və ya
                                                           əsaslı təmir xərcləri
1035 EN   1035   EN      Proportionate consolidation       Mütənasib konsolidasiya            KT




1036 EN   1036   EN      proportionate interest            Mütənasib faiz                     IFRS 3

1037 EN   1037   EN      Proposed improvements             Təklif edilən təkmilləşdirmələr    IFRS 1
1038 EN   1038   EN      Prospective application              Perspektiv qaydada tətbiq       KT

                                                              etmə




1039 EN   1039   #REF!   Provision                            Yaradılmış ehtiyat fondu        KT

1041 EN   1041   EN      Provisional value                    İlkin qiymət                    IFRS 3

1042 EN   1042   EN      Provisions, Contingent Liabilities   Yaradılmış ehtiyat fondları,    IAS 37

                         and Contingent Assets                Şərti öhdəliklər və Şərti
                                                              aktivlər
1043 EN   1043   EN      Proxy                                Əvəzləyici                      IFRS 7 BC




1044 EN   1044   EN      Prudence                             Ehtiyatlılıq                    KT




1045 EN   1045   EN      Public entity                        Dövlət müəssisəsi, ictimai      IFRS 3

                                                              qurum
1046 EN   1046   EN      Public securities markets            Dövlət qiymətli kağızları       IAS 33

                                                              bazarı



1047 EN   1047   EN      Publicly quoted entity               Açıq şəkildə kotirovka olunan   IFRS 3

                                                              qurum
1048 EN   1048   EN      Published price                      Elan edilmiş (dərc edilmiş)     IFRS 3

                                                              qiymət (preyskuran qiyməti)
1049 EN   1049   EN      Purchase consideration               Alışın nəzərdən keçirilməsi     KT

1050 EN   1050   EN      Purchase method                      Alış metodu                     KT

1051 EN   1051   EN      Purchase price                       Alış qiyməti                    IAS 2




1052 EN   1052   EN      Purchased options                    Alınmış opsionlar               IAS 33

1053 EN   1053   EN                                                                           KT
                         Put option                           Put opsionu
1054 EN   1054   EN      Puttable                             Qaytarıla bilən                 KT

1055 EN   1055   EN      Puttable instrument                  Qaytarıla bilən alət            IAS 32




1056 EN   1056   EN      Qualify for                          Tanınma/tanınmanın              IFRS 1

                         recognition/derecognition            dayandırılması şərtlərinə
                                                              cavab vermə
1057 EN   1057   EN      Qualifying asset                     Şərtlərə cavab verən aktiv      KT
1058 EN   1058   EN      Qualifying insurance policy        Müəyyən tələblərə cavab      KT

                                                            verən sığorta polisi




1059 EN   1059   EN      Qualitative characteristics        Keyfiyyət xüsusiyyətləri     KT

1060 EN   1060   EN      quantitative disclosures           Kəmiyyət açıqlamaları        IFRS 7

1061 EN   1061   EN      quoted equity instrument           kotirovka olunan pay aləti   IFRS 3

1062 EN   1062   EN                                                                      KT
                         Quoted market price                Kotirovka olunan bazar
                                                            qiyməti
1063 EN   1063   EN      rated and unrated credit           qiymələndirilmiş və          IFRS 7 IG

                         exposures                          qiymətləndirilməmiş kredit
                                                            riskinə məruz qalmalar
1064 EN   1064   EN      Realisable value                   Mümkün satış dəyəri          KT


1065 EN   1065   EN      Reasonable estimate                Qənatəbəxş qiymətləndirmə    IFRS 1




1066 EN   1066   EN                                                                      IFRS 7B
                         reasonably possible                Olduqca mümkün


1067 EN   1067   EN      reassessment                       yenidən qiymətləndirmə       IFRS 3

1068 EN   1068   EN      rebates                            faizlərin qaytarılması       IAS 2


1069 EN   1069   EN      Rebuttable presumption             Təkzib oluna bilən           KT

                                                            prezumpsiya
1070 EN   1070   EN      Receivables                        Debitor borcları             KT

1071 EN   1071   EN      Recognised financial instruments   Tanınmış maliyyə alətləri    IAS 32




1072 EN   1072   EN      Recognition                        Tanınma                      KT




1073 EN   1073   EN      Recognition as an expense          Xərc kimi tanınma            IAS 2




1074 EN   1074   EN      Recognition criteria               Tanınma meyarları            IFRS 1




1075 EN   1075   #REF!   Reconciliation                     Tutuşdurma (üzləşdirmə)      KT

1077 EN   1077   EN      Recoverability                     Bərpa edilə bilmə            KT
1078 EN   1078   EN      Recoverable                    Bərpa edilə bilən                 IAS 2




1079 EN   1079   EN      Recoverable amount             Bərpa edilə bilən məbləğ          KT


1080 EN   1080   EN      Redemption                     Geri alınma                       KT

1081 EN   1081   EN      Redemption prohibition         Geri alınma üzrə qadağa           IFRIC 2




1082 EN   1082   #REF!   Refinancing                    Yenidən maliyyələşdirmə           KT

1084 EN   1084   EN      Regular way purchase or sale   Adi alış və ya satış              IAS 39

                                                        əməliyyatları

1085 EN   1085   EN      Regulator                      Tənzimləyici                      KT

1086 EN   1086   EN                                                                       KT
                         Reimbursement                  Kompensasiya
1087 EN   1087   EN      Reinsurance contract           Təkrarsığorta müqaviləsi          IFRS 4




1088 EN   1088   EN      Reinsurer                      Təkrarsığortaçı                   IFRS 4


1089 EN   1089   EN      Reinvestment of dividends      Dividendlərin yenidən             IAS 33

                                                        investisiyası
1090 EN   1090   EN      Related parties                Əlaqəli tərəflər                  KT




1091 EN   1091   EN      Related Party Disclosures      Əlaqəli tərəflərlə bağlı          IAS 24

                                                        məlumatların açıqlanması
1092 EN   1092   EN      Related party transaction      Əlaqəli tərəflərlə əməliyyatlar   KT



1093 EN   1093   EN                                                                       KT
                         Relevance                      Münasiblik


1094 EN   1094   EN      Reliability                    Etibarlılıq                       KT




1095 EN   1095   EN      Reliability exception          Etibarlılıq istisnası             IAS 40
1096 EN   1096   EN   Reliable measurement test          Etibarlı ölçülmə testdən         IAS 16

                                                         keçirilməsi

1097 EN   1097   EN   Reload feature                     "Yenidən yükləmə" şərti          IFRS 2




1098 EN   1098   EN   Reload option                      "Yenidən yükləmə" opsionu        IFRS 2


1099 EN   1099   EN   Remeasurement                      Yenidən ölçülmə                  KT

1100 EN   1100   EN   Rendering of Services              Xidmətlərin ölçülmə              KT

1101 EN   1101   EN   Renewal rights                     Yenidən bərpa etmə hüquqları     IFRS 4



1102 EN   1102   EN   Reorganisations                    Yenidən təşkil olunmalar         KT

1103 EN   1103   EN   Repairs and maintenance            Təmir və saxlama (xidmət)        IAS 40

                                                         xərcləri
1104 EN   1104   EN   Repayment                          Ödəmə                            KT

1105 EN   1105   EN   Replacement cost of an asset       Aktivin əvəz edilməsi dəyəri     KT




1106 EN   1106   EN   Repledge                           Təkrar girov qoymaq              IFRS 7




1107 EN   1107   EN   Reportable segment                 Açıqlanmalı olan seqment         KT


1108 EN   1108   EN   Reporting currency                 Hesabat valyutası                KT

1109 EN   1109   EN   Reporting Currency -               Hesabat valyutası - 21 №-li və   SIC-19

                      Measurement and Presentation of    29 №-li MUBS-a əsasən
                      Financial Statements Under IAS     maliyyə hesabatlarının
                      21 and IAS 29                      ölçülməsi və təqdimatı
1110 EN   1110   EN   Reporting Currency – Translation   Hesabat valyutası - Ölçülmə      SIC-30

                      from Measurement Currency to       valyutasından təqdimat
                      Presentation Currency              valyutasına keçmə

1111 EN   1111   EN                                                                       KT
                      Reporting date                     Hesabat tarixi
1112 EN   1112   EN   Reporting enterprise               Hesabat verən müəssisə           KT




1113 EN   1113   EN   Reporting entity                   Hesabat verən qurum              IAS 21




1114 EN   1114   EN   Reporting package                  Hesabatlar dəsti                 IFRS 1




1115 EN   1115   EN                                                                       KT
                      Reporting period                   Hesabat dövrü
1116 EN   1116   EN   representational faithfulness      əks etdirmənin həqiqiliyi        IFRS 3

1117 EN   1117   EN   Repurchase agreement               Geri alış hüquqi ilə müqavilə    KT




1118 EN   1118   EN   Research                           Tədqiqat                         KT




1119 EN   1119   EN                                                                       KT
                      Reserve                            Ehtiyat fondu
1120 EN   1120   EN   residual cost                      qalıq dəyəri                     IFRS 3
1121 EN   1121   EN   residual interest                qalıq iştirak payı                 IAS 32




1122 EN   1122   EN   Residual value                   Son qalıq dəyəri                   KT




1123 EN   1123   EN   Resolution of the                MUBSŞ-ın qərarı - 15 №-li          IAS 15

                      IASB—Withdrawal of IAS 15 by     MUBS-ın Şura tərəfindən ləğv
                      the Board                        edilməsi
1124 EN   1124   EN   Restatement                      Təkrar təqdimat                    KT

1125 EN   1125   EN                                                                       KT
                      Restructuring                    Restrukturizasiya



1126 EN   1126   EN   Restructuring provision          Restrukturizasiya üzrə ehtiyat     IFRS 1

                                                       fondu

1127 EN   1127   EN   Result                           Nəticə                             KT

1128 EN   1128   EN   Retail method                    Pərakəndə satış metodu             KT

1129 EN   1129   EN   Retail store chain               Pərakəndə satış mağazalar          KT

                                                       şəbəkəsi
1130 EN   1130   EN   Retained earnings                Bölüşdürülməmiş mənfəət            KT

1131 EN   1131   EN   Retained profit                  Bölüşdürülməmiş mənfəət            IFRS 3

1132 EN   1132   EN   Retirement benefit plans         Pensiya təminatı planları          KT




1133 EN   1133   EN   Retroactive classification       Retroaktiv təsnifat                IFRS 5

1134 EN   1134   EN   Retrospective application        Retrospektiv tətbiq etmə           KT




1135 EN   1135   EN   Return on investment             İnvestisiyanın rentabelliyi        KT

1136 EN   1136   EN   Return on plan assets (of an     Planın aktivlərinin rentabelliyi   KT

                      employee benefit plan)           (işçilərin mükafatlandırılması
                                                       planı)


1137 EN   1137   EN   Revaluation                      Yenidən qiymətləndirmə             KT

1138 EN   1138   EN   Revaluation reserve              Yenidən qiymətləndirmə üçün        IFRS 1

                                                       ehtiyat fondu
1139 EN   1139   EN   Revaluation surplus              Yenidən qiymətləndirmə             IFRS 1

                                                       artımı

1140 EN   1140   EN   Revalued amount of an asset      Aktivin yenidən                    KT

                                                       qiymətləndirilmiş dəyəri
1141 EN   1141   EN   Revenue                          Gəlir                              KT




1142 EN   1142   EN   Revenue—Barter Transactions      Gəlir - Reklam xidmətlərini        SIC-31

                      Involving Advertising Services   özünə daxil edən barter
                                                       əməliyyatları
1143 EN   1143   EN   Reversal                         Geri əməliyyat (ləğv etmə)         KT
1144 EN   1144   EN      Reverse acquisition                Geri satın alınma                 KT




1145 EN   1145   #REF!   Reverse share split              Səhmlərin əks spliti                KT

                                                          (səhmlərin konsolidasiyası)
1147 EN   1147   EN      Rewards associated with a leased İcarəyə götürülmüş aktiv üzrə       KT

                         asset                            mülkiyyət hüquqlarına aid
                                                          mükafatlar
1148 EN   1148   EN      right of first refusal           müstəsna alış hüququ                IAS 39




1149 EN   1149   EN      Right of set-off                   Əks-tələb hüququ                  KT

1150 EN   1150   EN      right to explore                   kəşfiyyat aparmaq hüququ          IFRS 6




1151 EN   1151   EN      Rights issue                       Mövcud səhmdarlara aşağı          IAS 33

                                                            qiymətlə təklif edilən yeni
                                                            səhmlərin emissiyası
1152 EN   1152   EN      Rights to Interests arising from   İstismardan çıxarma, bərpa və     IFRIC 5

                         Decommissioning, Restoration       ətraf mühitin yaxşılaşdırılması
                         and Environmental Rehabilitation   üzrə fondlardan faydalanma
                         Funds                              hüquqları

1153 EN   1153   EN                                                                           KT
                         Risk                               Risk
1154 EN   1154   EN      Risk exposure                      Riskə məruz qalma                 IFRS 4

1155 EN   1155   EN      risks and rewards of ownership     sahibolma riskləri və             IFRS 7

                                                            mükafatları
1156 EN   1156   EN      Risks associated with a leased     İcarəyə götürülmüş aktiv üzrə     KT

                         asset                              mülkiyyət hüquqlarına aid
                                                            risklər
1157 EN   1157   EN      Roll back                          Əvvəlki tarixlərdəki mövqeyə      IFRS 1

                                                            (vəziyyətə) qaytarma

1158 EN   1158   EN      Roll forward                       Açılmış əvvəlki opsion            IFRS 1

                                                            mövqeyinin sonrakı mövqe ilə
                                                            əvəz olunması



1159 EN   1159   EN                                                                           KT
                         Royalty                            Royalti
1160 EN   1160   EN      Sale                               Satış (güzəştli qiymətlə)         KT

1161 EN   1161   EN      Sale and leaseback transaction     Satış və geriyə icarə             KT

                                                            əməliyyatları

1162 EN   1162   EN      SARs                               Səhmin dəyərindəki artımı         IFRS 2 BC, IG

                                                            əldə etmək hüquqları
1163 EN   1163   EN      Scope                              Tətbiq sahəsi                     KT

1164 EN   1164   EN      Secondary segment information      İkinci dərəcəli seqment           KT

                                                            məlumatı
1165 EN   1165   EN      Securities                         Qiymətli kağızlar                 KT
1166 EN   1166   EN                                                                      KT
                         Securitisation                  Sekyuritizasiya
1167 EN   1167   EN                                                                      KT
                         Segment                         Seqment
1168 EN   1168   EN      Segment assets                  Seqment aktivləri               KT




1169 EN   1169   EN      Segment expense                 Seqment xərcləri                KT




1170 EN   1170   #REF!   Segment Reporting               Seqmetn hesabatı                IAS 14

1172 EN   1172   EN      Segment revenue                 Seqment gəliri                  KT




1173 EN   1173   EN      self-constructed asset          öz istehsalı olan aktiv         IAS 16


1174 EN   1174   EN      Self-insurance                  Özünü sığorta                   IFRS 4

1175 EN   1175   EN      Selling price                   Satış qiyməti                   IAS 2




1176 EN   1176   EN      Sensitivity analysis            Həssaslıq təhlili               IFRS 4

1177 EN   1177   EN      Separability                    Ayrılıqda nəzərə alına bilmə    IFRS 3

1178 EN   1178   EN      Separable assets                Ayrılıqda nəzərə alına bilən    IAS 16

                                                         aktivlər
1179 EN   1179   EN      Separate financial statements   Fərdi maliyyə hesabatları       IAS 27 TITLE




1180 EN   1180   EN      Separate liability              Fərdi öhdəlik                   IFRS 3

1181 EN   1181   EN      Separately identifiable         Ayrılıqda müəyyən oluna bilən   IAS 2




1182 EN   1182   EN      Service cost                    Xidmətin dəyəri (pensiya        IFRS 1

                                                         planının orta dəyəri)
1183 EN   1183   EN      Service date                    Xidmətin göstərildiyi tarix     IFRS 2 BC

1184 EN   1184   EN      Service mark                    Xidmət nişanı                   IFRS 3

1185 EN   1185   EN      Servicing liabilities           Xidmət öhdəlikləri              IFRS 1 / IAS 39




1186 EN   1186   EN      Servicing rights                Xidmət hüquqları                IAS 39 BfC




1187 EN   1187   EN      Set of financial statements     Maliyyə hesabatları dəsti       IFRS 1




1188 EN   1188   EN      Set-off, legal right of         Əvəzləşdirmə, qanuni hüquq      KT
1189 EN   1189   EN   Settle net = Net settlement       Netto-hesablaşma              KT


1190 EN   1190   EN   Settlement                        Hesablaşma                    KT

1191 EN   1191   EN   Settlement (of employee benefit   Hesablaşma (işçilərin         KT

                      obligations)                      mükafatlandırılması
                                                        öhdəlikləri üzrə)


1192 EN   1192   EN   Settlement date                   Hesablaşma tarixi             KT


1193 EN   1193   EN   Settlement date accounting        Hesablaşma tarixinə əsasən    IAS 39

                                                        uçot



1194 EN   1194   EN   Settlement provision              Hesablaşma üzrə yaradılmış    IAS 32

                                                        ehtiyat fondu



1195 EN   1195   EN   Settlement value                  Hesablaşma məbləği            KT




1196 EN   1196   EN   Severally liable                  Ayrı-ayrılıqda məsuliyyət     IAS 28

                                                        daşıma
1197 EN   1197   EN   Share                             Səhm                          KT

1198 EN   1198   EN   Share appreciation rights         Səhmin dəyərindəki artımı     IFRS 2

                                                        əldə etmək hüququ
1199 EN   1199   EN   Share buy-back arrangements       Səhmin geri satın alınması    IFRS 3

                                                        müqavilələri
1200 EN   1200   EN   Share call options                Səhm üzrə "koll" (alıcı)      IAS 27

                                                        opsionları




1201 EN   1201   EN   Share capital                     Səhmdar kapital               KT

1202 EN   1202   EN   Share Capital - Reacquired Own    Səhmdar kapital - Yenidən     SIC-16

                      Equity Instruments (Treasury      əldə edilmiş müəssisəyə
                      Shares)                           məxsus pay alətləri
1203 EN   1203   EN   Share consolidation               Səhmlərin birləşdirilməsi     IAS 33


1204 EN   1204   EN   Share option                      Səhm opsionu                  IFRS 2




1205 EN   1205   EN   Share option plan                 Səhm üzrə opsionlar sxemi     KT

1206 EN   1206   EN   Share premium                     Səhm üzrə mükafat             KT

1207 EN   1207   EN   Share split                       Səhmin hissələrə ayrılması    KT

                                                        (səhm spliti)
1208 EN   1208   EN   Share warrant                     Səhmlərin alınması üzrə       KT

                                                        varrant
1209 EN   1209   EN   Share-based Payment               Pay alətləri əsasında ödəmə   IFRS 2

1210 EN   1210   EN   Share-based payment               Pay alətləri əsasında ödəmə   IFRS 2

                      arrangement                       razılaşması
1211 EN   1211   EN   share-based payment transaction Pay alətləri əsasında ödəmə       IFRS 2

                                                      əməliyyatı



1212 EN   1212   EN   Shareholder                        Səhmdar                        KT

1213 EN   1213   EN   Shareholders' equity               Səhmdarlara məxsus kapital     KT

1214 EN   1214   EN   Short seller                       Möhtəkir                       KT


1215 EN   1215   EN   Short-term employee benefits       İşçilərin qısamüddətli         KT

                                                         mükafatlandırılması
1216 EN   1216   EN   SIC                                ŞDK                            KT

1217 EN   1217   EN   Significant influence              Əhəmiyyətli təsir              KT




1218 EN   1218   EN   Single product enterprise          Bir məhsul üzrə ixtisaslaşan   KT

                                                         müəssisə
1219 EN   1219   EN   Sinking fund                       Gələcək ödəmələr üzrə fond     KT

1220 EN   1220   EN   Social security                    Sosial müdafiə (sığorta)       KT

1221 EN   1221   EN   Social security contribution       Sosial müdafiə fonduna         KT

                                                         ayırmalar
1222 EN   1222   EN   Solvency                           Ödəmə qabiliyyəti              KT


1223 EN   1223   EN                                                                     KT
                      SPE                                XMM
1224 EN   1224   EN   Special purpose entity             Xüsusi məqsədli qurum          KT




1225 EN   1225   EN   Specific identification of costs   Xüsusi növ məhsulun hər        IAS 2

                                                         vahidi üzrə xərclərin
                                                         müəyyənləşdirilməsi
1226 EN   1226   EN   Speculative grade                  Qeyri-investisiya səviyyəsi    IFRS 7 IG


1227 EN   1227   EN   Spin-off                           Əsas cəmiyyətin aktivlərinin   KT/ IFRS 5 BC

                                                         bir hissəsi hesabına yeni
                                                         törəmə cəmiyyətin
                                                         yaradılması
1228 EN   1228   EN   Spot exchange rate                 Spot məzənnəsi                 IAS 21

1229 EN   1229   EN   Stand-alone basis                  Muxtar əsas                    IAS 24




1230 EN   1230   EN   Stand-alone derivative             Muxtar törəmə alət             IAS 39 / IFRIC 9




1231 EN   1231   EN                                                                     IAS 21
                      Stand-alone entity                 Muxtar qurum




1232 EN   1232   EN   Standard cost method               Maya dəyərinin normativ        KT

                                                         məsrəflər əsasında
                                                         kalkulayasiyası (Standart-
                                                         kostinq)
1233 EN   1233   #REF!   Stand-by credit facilities       Ehtiyat kredit vasitələri       IFRS 7 IG




1235 EN   1235   EN      Standing Interpretation Committee Şərhlər üzrə Daimi Komitə      KT



1236 EN   1236   EN      start-up costs                   İşə başlama məsrəfləri          IAS 40




1237 EN   1237   EN      state-controlled entities        dövlət nəzarətində olan         IAS 24

                                                          qurumlar

1238 EN   1238   EN      Statement of cash flows = Cash   Pul vəsaitlərinin hərəkəti      KT

                         flow statement                   haqqında hesabat
1239 EN   1239   EN      Statement of changes in equity   Kapitalda dəyişikliklər         KT

                                                          haqqında hesabat
1240 EN   1240   EN      Statement of compliance with     MHBS-lara uyğunluq bəyanatı     IFRS 1

                         IFRSs

1241 EN   1241   EN      Statement of income = Income     Mənfəət və ya zərər haqqında    KT

                         statement                        hesabat
1242 EN   1242   EN      Stewardship of management        İdarəetmə heyətinin             IFRS 1

                                                          sərəncamına verilmə

1243 EN   1243   EN      stock exchange listing           fond birjası listinqi           IFRS 3

1244 EN   1244   EN      Stop-loss                        Zərərin qarşısının alınması     IFRS 4 IG

                                                          üçün təkrar sığorta
1245 EN   1245   EN      Straight debt                    Birbaşa (adi) borc              IFRS 7 BC




1246 EN   1246   EN      Straight-line method             Düzxət metod                    IAS 16




1247 EN   1247   EN      Stress test                      Çətin şəraitdə sınaq            IFRS 7B


1248 EN   1248   EN      Subsequent gain                  Sonrakı gəlir                   IFRS 5

1249 EN   1249   EN      Subsidiary                       Törəmə müəssisə                 KT




1250 EN   1250   EN                                                                       KT
                         Subsidies                        Sibsidiyalar (dotasiyalar)
1251 EN   1251   EN      Substance over form              Mahiyyətin formadan             KT

                                                          üstünlüyü

1252 EN   1252   EN      Substantively enacted            Mahiyyət etibarilə              KT

                                                          müəyyənləşdirilmiş
1253 EN   1253   EN      Superannuation scheme            Qocalıqla əlaqədar təqaüdə      KT / IAS 26

                                                          çıxanlar üçün pensiya planı
1254 EN   1254   EN      Superseded versions              Qüvvəsini itirmiş variantlar    IFRS 1 BC




1255 EN   1255   EN      Supervisory non-management       İdarəetmə heyətinə daxil        KT

                         directors                        olmayan nəzarətçi direktorlar

1256 EN   1256   EN      Supplier                         Təchizatçı                      IFRS 3

1257 EN   1257   EN      Supply agreement                 Təchizat müqaviləsi             IFRS 3
1258 EN   1258   EN   Surety bonds                        Zamin tərəflərin zəmanətləri     IFRS 4

1259 EN   1259   EN   Surrender option                    Sığorta polisindən imtinaya      IFRS 4

                                                          qarşı zəmanət
1260 EN   1260   EN   Surrender values                    Sığorta polisindən imtina edən   IFRS 4

                                                          şəxsə ödənilməli olan
                                                          məbləğlər
1261 EN   1261   EN   Swap contract                       Svop müqaviləsi                  KT

1262 EN   1262   EN   Swaption                            Svop üzrə opsion                 IAS 39




1263 EN   1263   EN   Syndication                         Zəmanət sindikatı                KT

1264 EN   1264   EN   Synthetic instrument                Sintetik alət                    IAS 32




1265 EN   1265   EN                                                                        IFRS 1 IG
                      Tainting                            Korlanma


1266 EN   1266   EN   Take-or-pay contract                "Satın al ya da beh ver"         IFRIC 4

                                                          müqaviləsi



1267 EN   1267   EN   Tangible asset                      Maddi aktivlər                   KT

1268 EN   1268   EN   Tangible fixed asset                Maddi uzunmüddətli aktivlər      IFRS 3 BC

1269 EN   1269   EN   Targeted exemptions                 Hədəf seçilmiş azadolmalar       IFRS 1




1270 EN   1270   EN                                                                        KT
                      Tax                                 Vergi
1271 EN   1271   EN   Tax base                            Vergi bazası                     KT

1272 EN   1272   EN   Tax base of an asset or liability   Aktivin və ya öhdəliyin vergi    KT

                                                          bazası
1273 EN   1273   EN   Tax benefit                         Vergi güzəşti                    IFRS 3

1274 EN   1274   EN   Tax effects                         Vergi nəticələri                 IAS 21




1275 EN   1275   EN   Tax expense (tax income)            Vergi xərci (vergi gəliri)       KT




1276 EN   1276   EN                                                                        IFRS 3
                      Tax jurisdiction                    Vergi qanunvericiliyi
1277 EN   1277   EN   Tax liability                       Vergi öhdəliyi                   IFRS 1


1278 EN   1278   EN   Tax purposes                        Vergi məqsədləri                 IFRS 1




1279 EN   1279   EN   Tax rate                            Vergi dərəcəsi                   IFRS 1




1280 EN   1280   EN   Taxable profit (tax loss)           Vergi mənfəəti (vergi zərəri)    KT
1281 EN   1281   EN      Taxable temporary difference           Vergi tutulan müvəqqəti       KT

                                                                fərqlər

1282 EN   1282   EN                                                                           IFRS 3
                         Taxation                               Vergitutma
1283 EN   1283   EN      Technical feasibility and              Mineral resurs hasilatının    IFRS 6

                         commercial viability of extracting a   texniki mümkünlüyü və
                         mineral resource                       kommersiya faydalılığı
1284 EN   1284   EN      Temporary difference                   Müvəqqəti fərqlər             KT




1285 EN   1285   EN      Tender offer                           Tender təklifi                IAS 33


1286 EN   1286   EN      Termination benefits                   İşdən çıxma müavinətləri      KT




1287 EN   1287   EN      Tests goodwill for impairment          Qudvilin qiymətdən düşmə      IFRS 1

                                                                üzrə testdən keçirilmə
1288 EN   1288   EN      The Effects of Changes in Foreign Xarici valyuta məzənnələrində      IAS 21

                         Exchange Rates                    dəyişikliklərin təsiri

1289 EN   1289   EN      Theoretical ex-rights value per        Nəzəri baxımdan hər səhmə     IAS 33

                         share                                  düşən hüquqsuz səhmlərin
                                                                dəyəri
1290 EN   1290   EN                                                                           IAS 33
                         Time-weighting factor                  Zaman ölçüsü amili




1291 EN   1291   EN      to 'manufacture' gains                 gəlir yaratmaq                IAS 16




1292 EN   1292   EN      Top-down test                          Azalan səviyyə üzrə testdən   KT

                                                                keçirilmə
1293 EN   1293   EN      Total return swap                      Məcmu gəlir svopu             IAS 39




1294 EN   1294   EN      Trade date                             Əməliyyat tarixi              KT


1295 EN   1295   EN      Trade date accounting                  Əməliyyat tarixi üzrə uçot    IAS 39




1296 EN   1296   EN      Trade receivable                       Satış üzrə debitor borcları   KT

1297 EN   1297   #REF!                                                                        IFRS 3
                         Trade secret                           Kommersiya sirri
1299 EN   1299   EN      trading gains and losses               Satış üzrə sair gəlir və      IFRS 7 IG

                                                                zərərlər
1300 EN   1300   EN   Transaction                       Əməliyyat                       KT

1301 EN   1301   EN   Transaction costs (financial      Əməliyyat xərcləri (maliyyə     KT

                      instruments)                      alətləri)


1302 EN   1302   EN   Transaction price                 Razılaşma qiyməti               IFRS 7




1303 EN   1303   EN   Transfer                          Köçürmə                         KT

1304 EN   1304   EN   Transferee                        Köçürmə zamanı əldə edən        KT

1305 EN   1305   EN   Transferor                        Köçürmə edən                    KT

1306 EN   1306   EN   Transitional liability (defined   Müəyyən edilmiş ödənişlərə      KT

                      benefit plans)                    əsasən pensiya planı üzrə
                                                        keçid öhdəliyi




1307 EN   1307   EN   Translation difference            Keçid (Çevrilmə) fərqləri       IFRS 1




1308 EN   1308   EN   Translation method                Keçid (Çevrilmə) metodu         IAS 21




1309 EN   1309   EN   Translation of foreign currency   Xarici valyutanın çevrilməsi    KT

                                                        (mübadiləsi)
1310 EN   1310   EN   translation of the financial      Maliyyə hesabatlarının keçidi   IAS 12 / IAS 38

                      statements



1311 EN   1311   EN   translation to the presentation   təqdimat valyutasına keçid      IAS 21

                      currency
1312 EN   1312   EN   Transparency                      Şəffaflıq                       IFRS 1




1313 EN   1313   EN   Treasury shares                   Xəzinə səhmləri                 KT


1314 EN   1314   EN   Triggering event                  Səbəb olan hadisə               IFRS 4

1315 EN   1315   EN   Trust activities                  Trast fəaliyyətləri             KT

1316 EN   1316   EN   Trustee                           Etibar edilmiş şəxs (qəyyum)    KT



1317 EN   1317   EN   Two-class ordinary shares         İkisinifli adi səhmlər          IAS 33

1318 EN   1318   EN   Ultimate controlling party        Son nəzarət edilən müəssisə     IAS 24




1319 EN   1319   EN   Unallocated surplus               Bölüşdürülməmiş əlavə           IFRS 4

                                                        kapital
1320 EN   1320   EN   Unamortised                       Amortizasiya olunmamış          KT
1321 EN   1321   EN   Unbundle                        Komponentlərin ayrılıqda          IFRS 4

                                                      uçota alınması
1322 EN   1322   EN   uncertain event                 qeyri-müəyyən hadisə              IFRS 4

1323 EN   1323   EN   Uncollectability                Yığıla bilməmə                    KT



1324 EN   1324   EN   Unconditional prohibitions      Qeyd-şərtsiz qadağalar            IFRIC 2




1325 EN   1325   EN   Unconditional right to refuse   Qeyd-şərtsiz ödəmədən             IFRIC 2

                      redemption                      imtina etmə hüququ
1326 EN   1326   EN   Underlying asset                Əsas aktiv                        IFRIC 4


1327 EN   1327   EN   Underlying variable             Bazis dəyişən                     IAS 32




1328 EN   1328   EN   Understandability               Anlaşıqlıq                        KT




1329 EN   1329   EN                                                                     IFRS 4
                      underwriting year               anderraytinq ili
1330 EN   1330   EN   undistributed earnings          bölüşdürülməmiş mənfəət           IAS 33




1331 EN   1331   EN   undrawn loan commitment         istifadə edilməmiş kredit xətti   IFRS 7B




1332 EN   1332   EN   Undue cost or effort            Səmərəsiz məsrəf və ya işin       IFRS 1

                                                      həcmi



1333 EN   1333   EN   Unearned finance income         Qazanılmamış maliyyə gəliri       KT




1334 EN   1334   EN   Unearned premiums               Qazanılmamış (qaytarılan)         IFRS 4

                                                      sığorta mükafatları
1335 EN   1335   EN   Unguaranteed residual value     Zəmanətsiz son qalıq dəyəri       KT




1336 EN   1336   EN   Uniform accounting policies     Vahid uçot siyasətləri            IAS 28




1337 EN   1337   EN   Unit of account                 Hesablaşma vahidi                 IFRIC 4
1338 EN   1338   EN   Unit of production               Məhsul vahidi                 IAS 2




1339 EN   1339   EN   Unit trust                       Pay (investisiya) trastı      IAS 27




1340 EN   1340   EN   Unit value                       Məhsul vahidinin dəyəri       IFRS 4

1341 EN   1341   EN   Uniting of interests             Maraqların birləşdirilməsi    KT




1342 EN   1342   EN   Unit-linking feature             Vahidləri birləşdirmə         IFRS 7

                                                       xüsusiyyəti

1343 EN   1343   EN                                                                  KT
                      Unquoted                         Kotirovka olunmayan
1344 EN   1344   EN                                                                  IAS 32
                      Unquoted equity instruments      Kotirovka olunmayan pay
                                                       alətləri




1345 EN   1345   EN   Unrecognised                     Tanınmayan                    IFRS 3

1346 EN   1346   EN   Unrecognised financial           Tanınmayan maliyyə alətləri   IAS 32

                      instruments

1347 EN   1347   EN   Unsecured commercial loans       Təmin edilməmiş (girovsuz)    IFRS 7 IG

                                                       kommersiya kreditləri

1348 EN   1348   EN   Upstream transactions            Aşağı səviyyədən yuxarı       KT

                                                       səviyyəyə əməliyyatlar
1349 EN   1349   EN   Useful life                      Faydalı istifadə müddəti      KT




1350 EN   1350   EN   User [of financial statements]   (maliyyə hesabatlarının)      KT

                                                       istifadəçi(si)
1351 EN   1351   EN   Users                            İstifadəçilər                 IAS 40


1352 EN   1352   EN   Users of financial statements    Maliyyə hesabatlarının        IFRS 1

                                                       istifadəçiləri

1353 EN   1353   EN   Valid expectation                Qanuna uyğun gözlənti         KT

1354 EN   1354   EN   Valuation                        Qiymətləndirmə                IFRS 3

1355 EN   1355   EN   Valuation method                 Qiymətləndirmə metodu         IFRS 3

1356 EN   1356   EN   Valuation technique              Qiymətləndirmə texnikası      IAS 32
1357 EN   1357   EN   Value added statement           Əlavə dəyər haqqında           KT

                                                      hesabat
1358 EN   1358   EN   Value in use                    İstifadə dəyəri                KT




1359 EN   1359   EN   Value-at-risk                   Risk məbləği                   IFRS 7




1360 EN   1360   EN   Variable production overheads   Dəyişən istehsal qaimə         KT

                                                      məsrəfləri
1361 EN   1361   EN                                                                  KT
                      Venturer                        Sahibkar
1362 EN   1362   EN   Vest                            Hüququn verilməsi              IFRS 2




1363 EN   1363   EN   Vested employee benefits        Zəmanətli işçi                 KT

                                                      mükafatlandırmaları
1364 EN   1364   EN   Vesting conditions              Hüququn verilməsi üçün         IFRS 2

                                                      şərtlər




1365 EN   1365   EN                                                                  IFRS 2
                      Vesting period                  Hüququn verildiyi dövr
1366 EN   1366   EN   Voting rights                   Səsvermə hüquqları             IFRS 3

1367 EN   1367   EN                                                                  KT
                      Warrant                         Varrant
1368 EN   1368   EN   Warranty                        Zəmanət                        KT

1369 EN   1369   EN   Warranty obligation             Zəmanət öhdəliyi               IFRIC 4




1370 EN   1370   EN   Wash sale                       Saxta sövdələşmə (səhmlərin    IAS 39

                                                      saxta alqı-satqısı)

1371 EN   1371   EN   Wear and tear                   Fiziki aşınma                  IAS 16




1372 EN   1372   EN   Weather derivatives             Təbii şəraitdən asılı olaraq   IFRS 4

                                                      ödəniş tələb edən törəmə
                                                      alətlər
1373 EN   1373   EN   Weighted Average                Çəkili orta                    IAS 33
1374 EN   1374   EN   Weighted average cost formula    Orta çəkili dəyər düsturu        IAS 2




1375 EN   1375   EN   Wholly-owned subsidiary          Tam mülkiyyətdə olan törəmə      IAS 27

                                                       müəssisə



1376 EN   1376   EN   Willing parties                  Razılığa gəlmiş tərəflər         IFRS 5

1377 EN   1377   EN   Work in progress                 Bitməmiş istehsal                IAS 2




1378 EN   1378   EN   Working capital                  Dövriyyə kapitalı                KT

1379 EN   1379   EN   Worst-case scenario              Ən xoşagəlməz vəziyyət           IFRS 7B


1380 EN   1380   EN   write off                        (hesabdan) silmə                 IFRS 7B




1381 EN   1381   EN   Write-down                       Silmə                            IAS 2




1382 EN   1382   EN   Written option                   Yazılı opsion                    IFRS 1




1383 EN   1383   EN   Year-to-date                     İlin əvvəlindən cari tarixədək   IAS 33




1384 EN   1384   EN   Zero-cost interest rate collar   Zərərsiz kollar                  IFRS 7 IG




1385 EN   1385   EN   Zero-coupon government issues    Sıfır kuponlu xəzinə             IFRS 2

                                                       emissiyası (sıfır kuponlu
                                                       dövlət qiymətli kağızlarının
                                                       emissiyası)
1386 EN   1386   EN   ‘public-to-private’ service      "dövlətdən özələ" xidmət üzrə    IFRIC 12

                      concession arrangement           konsessiya müqaviləsi
1387 EN   1387   EN   aggregation criteria             Birləşmə meyarı                  IFRS 8 BC




1388 EN   1388   EN   build-operate-transfer           tik-işlət-köçür                  IFRIC 12




1389 EN   1389   EN   capping mechanism                qiymətin yuxarı həddinin         IFRIC 12 AG

                                                       müəyyənləşdirilməsi
                                                       mexanizmi
1390 EN   1390   EN   Chief operating decision maker      Baş qərar qəbul edici             IFRS 8




1391 EN   1391   EN   Competitive harm exemption          Rəqabətli zərərdən                IFRS 8 BC

                                                          azadolmalar
1392 EN   1392   EN   construction or upgrade services    Tikmə və təkmilləşdirmə           IFRIC 12

                                                          xidmətləri



1393 EN   1393   EN   conversion factor                   konversiya əmsalı                 IFRIC 7 IE




1394 EN   1394   EN   country of domicile                 Daimi fəaliyyət göstərdiyi ölkə   IFRS 8 BC



1395 EN   1395   EN   Deferred policy acquisition costs   Təxirə salınmış əldə etmə         IFRS 8 BC

                                                          xərcləri



1396 EN   1396   EN   Fiduciary capacity                  Fidusiar vəziyyəti                IFRS 8 BC

1397 EN   1397   EN   Grantor                             Subsidiya verən                   IFRIC 12




1398 EN   1398   EN   Group and Treasury Share            Qrupa və özünəməxsus              IFRIC 11

                      Transactions                        səhmlərlə əməliyyatlar
1399 EN   1399   EN   Historical waste                    Tarixi tullantı                   IFRIC 6




1400 EN   1400   EN   Interim Financial Reporting and     Aralıq Maliyyə Hesabatları və     IFRIC 10

                      Impairment                          Qiymətdəndüşmə
1401 EN   1401   EN   Intragroup payment arrangement      Qrupdaxili ödəniş razılaşması     IFRIC 11



1402 EN   1402   EN   Level of serviceability             İstifadəyə yararlılıq səviyyəsi   IFRIC 12


1403 EN   1403   EN   Liabilities arising from            Xüsusi bazarda iştirakdan         IFRIC 6

                      Participating in a Specific         yaranan öhdəliklər -
                      Market—Waste Electrical and         tullantıların kənarlaşdırılması
                      Electronic Equipment                üçün elektrik və elektron
                                                          avadanlıq
1404 EN   1404   EN   management approach                 idarəetmə yanaşması               IFRS 8 BC

                                                          (konsepsiyası)
1405 EN   1405   EN   Matrix form of organisation         Təşkilatın matrisa forması        IFRS 8 BC




1406 EN   1406   EN   Non-cash items                      Qeyri-pul maddələri               IFRS 8


1407 EN   1407   EN   Not-for-profit organizations        Qeyri-kommersiya təşkilatları     IFRS 8 BC




1408 EN   1408   EN   Operating decisions                 Əməliyyat qərarları               IFRS 8
1409 EN   1409   EN   Operating Segments               Əməliyyat seqmentləri            IFRS 8 App A




1410 EN   1410   EN   Operator                         Əməliyyatçı                      IFRIC 12




1411 EN   1411   EN   Public accountability            İctimai hesabatlılıq             IFRS 8 BC




1412 EN   1412   EN   Public sector                    Dövlət (ictimai) sektoru         IFRIC 12




1413 EN   1413   EN   Publish What You Pay campaign    "nə ödədinsə, dərc et"           IFRS 8 BC

                                                       kappaniyası



1414 EN   1414   EN   quantitative thresholds          kəmiyyət hüdudları               IFRS 8 BC

1415 EN   1415   EN   Reassessment of Embedded         Asılı törəmə alətlərin yenidən   IFRIC 9

                      Derivatives                      qiymətləndirilməsi
1416 EN   1416   EN   Rehabilitate-operate-transfer    Bərpa et-işlət-köçür             IFRIC 12




1417 EN   1417   EN   restricted shares                məhdud hüquqlu səhmlər           IFRIC 8




1418 EN   1418   EN   Risk of divergence               Uyğunsuzluq (fərqlilik) riski    IFRIC 9 BC




1419 EN   1419   EN   Segment manager                  Seqment idarəedicisi             IFRS 8




1420 EN   1420   EN   Service Concession Arrangement Xidmət üzrə konsessiya             IFRIC 12

                                                     müqaviləsi
1421 EN   1421   EN   Surrogate measure              Əvəzləyicilik ölçüsü (meyarı)      IFRIC 8 BC




1422 EN   1422   EN   Whole of life infrastructure     Tam həyat infrastrukturu         IFRIC 12 BC




1423 EN   1423   EN   Customer loyalty programmes      Müştəri loyallığı proqramları    IFRIC 13

1424 EN   1424   EN                                                                     IFRIC 13
                      Incentives                       Stimullar
1425 EN   1425   EN   Award credits                       Mükafat (bonus) xalları            IFRIC 13


1426 EN   1426   EN   Consensus                           Ümumi razılıq                      IFRIC 13

1427 EN   1427   EN   Judgement                           Mühakimə                           IFRIC 13 App AG




1428 EN   1428   EN   Accounting arbitrage                Uçot arbitrajı                     IFRIC 13 BC


1429 EN   1429   EN   allocation method                  xərclərin bölüşdürülməsi            IFRIC 13 BC

                                                         metodu
1430 EN   1430   EN   customer relationship intangible   müştərilərlə qarşılıqlı             IFRIC 13 BC

                      assets                             münasibətlər üzrə qeyri-maddi
                                                         aktivlər
1431 EN   1431   EN   The Limit on a Defined Benefit     Təsbit edilmiş gəlirli aktiv üzrə   IFRIC 14

                      Asset, Minimum Funding             məhdudiyyət, minimum
                      Requirements and their Interaction maliyyələşdirmə tələbləri və
                                                         onların qarşılıqlı əlaqəsi
1432 EN   1432   EN   Minimum funding requirement        Minimum maliyyələşdirmə             IFRIC 14

                                                         tələbi
1433 EN   1433   EN   Refund or a reduction in future     Məbləğin geri qaytarılması və      IFRIC 14

                      contributions                       ya gələcək ödənişlərdə
                                                          azalma
1434 EN   1434   EN   Surplus in the plan                 Planda artım                       IFRIC 14




1435 EN   1435   EN   Minimum funding contributions       Minimum maliyyələşdirmə            IFRIC 14

                                                          ödənişləri (qoyuluşları)

1436 EN   1436   EN   Wind-up                             Bağlanma                           IFRIC 14 BC


1437 EN   1437   EN   Onerous minimum funding             Ağır şərtli minimum                IFRIC 14 BC

                      requirements                        maliyyələşdirmə tələbləri
1438 EN   1438   EN   Other comprehensive income          Sair məcmu gəlir                   IAS 1 revised
                                                                                             (Definitions)




1439 EN   1439   EN   Total comprehensive income          Cəmi məcmu gəlir                   IAS 1 revised




1440 EN   1440   EN   Reclassification adjustments        Yenidən təsnifləşdirmə             IAS 1 revised

                                                          düzəlişləri
1441 EN   1441   EN   statement of financial position     maliyyə vəziyyəti haqqında         IAS 1 revised

                                                          hesabat
1442 EN   1442   EN   statement of comprehensive          məcmu gəlir haqqında               IAS 1 revised

                      income                              hesabat




1443 EN   1443   EN                                                                          IAS 1 revised App A
                      End of the reporting period         Hesabat dövrünün sonu
1444 EN   1444   EN                                                                          IAS 1 revised App A
                      Owner                               Sahibkar
1445 EN   1445   EN   complete set of financial         maliyyə hesabatlarının tam         IAS 1 revised App A

                      statements                        dəsti

1446 EN   1446   EN   debt-to-adjusted capital ratio    borcun düzəliş edilmiş             IAS 1 revised IG

                                                        kapitala nisbəti əmsalı
1447 EN   1447   EN   Owner changes in equity           Səhmdarlarla əməliyyatlardan       IAS 1 revised

                                                        kapitalda dəyişikliklər

1448 EN   1448   EN   Non-owner changes in equity       Kapitalda səhmdarla bağlı          IAS 1 revised

                                                        olmayan dəyişikliklər
1449 EN   1449   EN   General purpose financial         Ümumi təyinatlı maliyyə            IAS 1 revised

                      statements                        hesabatları



1450 EN   1450   EN   equal prominence                  eyni əhəmiyyətliliklə              IAS 1 revised




1451 EN   1451   EN   Other components of equity        Kapitalın digər tərkib hissələri   IAS 1 revised IG



1452 EN   1452   EN   property revaluation              əmlakın yenidən                    IAS 1 revised IG

                                                        qiymətləndirilməsi
1453 EN   1453   EN                                     əldə etmə metodu

                      acquisition method                                                   IFRS 3 revised
1454 EN   1454   EN                                     Şərti kompensasiya




                      Contingent consideration                                             IFRS 3 revised
1455 EN   1455   EN                                     defisit saldo
                      deficit balance                                                      IAS 27 revised
1456 EN   1456   EN                                     vasitəçilərin komisyon
                                                        haqqları
                      finder’s fees                                                        IFRS 3 revised
1457 EN   1457   EN                                     keçmiş törəmə cəmiyyət

                      former subsidiary                                                    IAS 27 revised
1458 EN   1458   EN                                     Kompensasiya aktivləri

                      Indemnification assets                                               IFRS 3 revised
1459 EN   1459   EN                                     Qalan investisiya (köhnə
                      Investment retained               törəmə cəmiyyətdə)                 IAS 27 revised
1460 EN   1460   EN                                     oxşar əməliyyatlar və oxşar
                                                        vəziyyətlərdə hadisələr

                      like transactions and events in
                      similar circumstances                                                IAS 27 revised
1461 EN   1461   EN                                     nəzarətin itirilməsi

                      loss of control                                                      IAS 27 revised
1462 EN   1462   EN                                     Çoxtərəfli razılaşmalar

                      Multiple arrangements                                                IAS 27 revised
1463 EN   1463   EN                                     Nəzarətetmə hüququ olmayan
                                                        paylar
                      Non-controlling interests                                            IAS 27 revised
1464 EN   1464   EN                                       Nəzarətin əldə edilməsi və ya
                                                          itirilməsi
                      Obtaining or losing control                                            IAS 27 revised
1465 EN   1465   EN                                       Səhmdarlar


                      Owners                                                                 IFRS 3 revised, IAS 1
1466 EN   1466   EN   Partial disposal                    Hissə-hissə silinmə                IAS 27 revised
1467 EN   1467   EN                                       yenidən əldə edilmiş hüquqlar

                      reacquired rights                                                      IFRS 3 revised
1468 EN   1468   EN                                       səhm əsasında ödəniş
                                                          mükafatları
                      share-based payment awards                                             IFRS 3 revised
1469 EN   1469   EN   Puttable Financial Instruments      Qaytarıla bilən maliyyə alətləri   Amendm. IAS32 and
                                                                                             IAS 1
                      and Obligations Arising on          və ləğvetmədən yaranan
                      Liquidation                         öhdəliklər
1470 EN   1470   EN   Pro rata share of the net assets    Xalis aktivlərin mütənasib payı    Amendm. IAS32 and
                                                                                             IAS 1




1471 EN   1471   EN   Non-puttable ordinary shares        Qaytarıla bilməyən adi             Amendm. IAS32 and
                                                                                             IAS 1
                                                          səhmlər




1472 EN   1472   EN   Cost of an Investment in a            Törəmə cəmiyyətə, birgə          Amendm. IFRS 1 and
                                                                                             IAS 27
                      Subsidiary, Jointly Controlled        nəzarət edilən quruma və ya
                      Entity or Associate                   asılı təsərrüfat cəmiyyətinə
                                                            investisiyanın dəyəri
1473 EN   1473   EN   Plan to sell the controlling interest Törəmə müəssisənin nəzarət       Improvements to IFRS

                      in a subsidiary                       səhm paketini satmaq planı




1474 EN   1474   EN   Measurement of change               Dəyişikliyin ölçülməsi             Improvements to IFRS
                                                                                             (IAS 41)




1475 EN   1475   EN   Hedges of a Net Investment in a     Xaricdə baş verən əməliyyata       IFRIC 16 (hedges of a
                                                                                             net investment in a
                      Foreign Operation                   xalis investisiyanın hedcinqləri   foreign operation)



1476 EN   1476   EN   Intermediate or ultimate parent     Aralıq və ya son əsas qurum        IFRIC 16 (hedges of a
                                                                                             net investment in a
                      entity                                                                 foreign operation)




1477 EN   1477   EN   foreign currency translation        xarici valyutanın çevrilməsi       IFRIC 16 (hedges of a
                                                                                             net investment in a
                      reserve (FCTR)                      (mübadiləsi) üzrə ehtiyat          foreign operation)

                                                          fondu
1478 EN   1478   EN   lower level parent                 aşağı səviyyə nəzarət edən      IFRIC 16 (hedges of a
                                                                                         net investment in a
                                                         qurum                           foreign operation)




1479 EN   1479   EN   Higher level parent entity         Yuxarı səviyyə nəzarət edən     IFRIC 16 (hedges of a
                                                                                         net investment in a
                                                         qurum                           foreign operation)



1480 EN   1480   EN   step-by-step method                addım-ba-addım metodu           IFRIC 16 (hedges of a
                                                                                         net investment in a
                                                                                         foreign operation)




1481 EN   1481   EN   Spot foreign exchange risk         Xarici valyuta üzrə spot        IFRIC 16 (hedges of a
                                                                                         net investment in a
                                                         məzənnə riski                   foreign operation)



1482 EN   1482   EN   Agreements for the Construction    Daşınmaz əmlakın tikintisi      IFRIC 15 (Agreements
                                                                                         for the construction of
                      of Real Estate                     üzrə müqavilələr                real estate)



1483 EN   1483   EN   to market individual units 'off plan' ayrı-ayrı vahidləri          IFRIC 15 (Agreement
                                                                                         for the construction of
                                                            "plandankənar" satmaq        real estate)




1484 EN   1484   EN   contractual completion             müqavilə üzrə başa çatdırma     IFRIC 15 (Agreement
                                                                                         for the construction of
                                                                                         real estate)



1485 EN   1485   EN   accounting for revenue and         gəlirin və əlaqədar xərclərin   IFRIC 15 (Agreement
                                                                                         for the construction of
                      associated expenses                uçotu                           real estate)




1486 EN   1486   EN   agreements in progress             davam edən müqavilələr          IFRIC 15 (Agreement
                                                                                         for the construction of
                                                                                         real estate)



1487 EN   1487   EN   Eligible Hedged Items              Hedcinq edilmiş münasib         Amend to IAS 39
                                                                                         Eligible Hedge Items
                                                         maddələr
1488 EN   1488   EN   Purchased option hedging           Satın alınmış opsion üzrə       Amend to IAS 39
                                                                                         Eligible Hedge Items
                      instrument                         hedcinq aləti



1489 EN   1489   EN   Distributions of Non-cash Assets   Qeyri-pul aktivlərinin          IFRIC 17

                      to Owners                          səhmdarlar arasında
                                                         bölüşdürülməsi
1490 EN   1490   EN   Non-cash assets                    Qeyri-nağd aktivlər             IFRIC 17
1491 EN   1491   EN    cash alternative                      nağd pul vəsaitinin alternativi   IFRIC 17




1492 EN   1492   EN    Non-reciprocal distributions of       Aktivlərin qarşılıqlı olmayan     IFRIC 17

                       assets                                bölüşdürülməsi

1493 EN   1493   EN    non-current assets (or disposal       səhmdarlara bölüşdürmək           IFRIC 17

                       groups) as held for distribution to   üçün saxlanılan uzunmüddətli
                       owners                                aktivlər (və ya xaric olunma
                                                             qrupları)
1494 EN      1494 EN   adjusting event after the reporting Maliyyə hesabatlarına düzəliş       IAS 1

                       period                              edilməsini tələb edən hesabat
                                                           dövründən sonrakı hadisə

1495 EN      1495 EN   amounts recognised [in the            tanınmış məbləğlər (maliyyə       IAS 1

                       statement of financial position or    vəziyyəti haqqında hesabatda
                       in the statement of comprehensive     və ya məcmu gəlir haqqında
                       income]                               hesabatda)
1496 EN      1496 EN                                                                           IAS 1
                       End of reporting period               Hesabat dövrünün sonu
1497 EN      1497 EN   Class of financial assets             Maliyyə aktivləri sinfi           IFRS 7




1498 EN      1498 EN   by class of financial asset           maliyyə aktivi sinfi üzrə         IFRS 7




1499 EN      1499 EN   Comparative statement of              Müqayisəli maliyyə vəziyyəti      IAS 1

                       financial position                    haqqında hesabat
1500 EN      1500 EN   consolidated statement of             birləşdirilmiş (konsolidə         IAS 1

                       financial position                    edilmiş) maliyyə vəziyyəti
                                                             haqqında hesabat
1501 EN      1501 EN   For consolidation purposes            Birləşdirmə (konsolidasiya)       IAS 27

                                                             məqsədləri üçün




1502 EN      1502 EN   Control (of an entity)                Nəzarət (quruma)                  IAS 28




1503 EN      1503 EN   Discounted basis (on a)               Diskontlaşdırılmış əsasda         IAS 12

                                                             (üzrə)
1504 EN      1504 EN      Events after the reporting period   Hesabat dövründən sonrakı         IAS 1, IAS 10

                                                              hadisələr




1505 EN      1505 EN                                                                            IAS 7
                          investment entity                   investisiya qurumu
1506 EN      1506 EN      Non-adjusting event after the       Düzəliş edilməsini tələb          IAS 1

                          reporting period                    etməyən hesabat dövründən
                                                              sonrakı hadisələr
1507 EN      1507 EN    Opening IFRS statement of             MHBS-a uyğun ilk maliyyə          IAS 1

                        financial position                    vəziyyəti haqqında hesabat
1508 EN      1508 #REF! Performance                           Fəaliyyətinin nəticələri          IAS 18




1510 EN      1510 EN      Reformatted                         Yenidən formatlaşdırılmış         IFRS 8

1511 EN      1511 EN      Revised                             Düzəliş edilmiş
1512 EN      1512 EN      segment profit or loss              seqment mənfəəti və ya zərəri     IFRS 8



1513 EN      1513 #REF!   entities whose debt or equity       borc qiymətli kağızları və ya     IFRS 8

                          securities are publicly traded      iştirak payı qiymətli kağızları
                                                              açıq şəkildə alınıb-satılan
                                                              qurumlar
1515 EN      1515 EN      Non-discretionary                   Qeyri-sərbəst                     IAS 33.35

1516 EN      1516 EN      Transfers of Assets from            Müştərilərdən aktivlərin          IFRIC 18

                          Customers                           köçürülməsi
1517 EN      1517 EN      Outsourcing provider                Autsorsinq (kənar resursların     IFRIC 18

                                                              cəlb edilməsi) xidməti
                                                              göstərən
1518 EN      1518 EN      Ongoing access                      Davam edən giriş (istifadə)       IFRIC 18

                                                              hüququ

1519 EN      1519 EN      assessing control                   nəzarətin qiymətləndirilməsi      IFRIC 18




1520 EN   1520   EN       Financial Instruments:              Maliyyə alətləri: Təqdimat        IAS 32

                          Presentation
1521 EN   1521   EN       Group Cash-settled Share-based      Qrup üzrə nağd hesablaşılan       IFRS 2
                          Payment Transactions                səhm əsasında ödəniş              amendments
                                                              əməliyyatları
1522 EN   1522   EN       Additional Exemptions for First-    İlk dəfə tətbiq edənlərə əlavə    IFRS 1
                          time Adopters                       güzəştlər                         amendments
1523 EN   1523   EN       Accounting policies                 Uçot siyasətləri                  Glossary




1524 EN   1524   EN       Cash flows                          Pul vəsaitlərinin hərəkəti        Glossary

1525 EN   1525   EN       Change in accounting estimate       Uçot qiymətləndirmələrində        Glossary

                                                              dəyişikliklər
1526 EN   1526   EN   Class of financial instruments     Maliyyə alətləri sinfi           Glossary




1527 EN   1527   EN                                                                       Glossary
                      Compensation                       Kompensasiya




1528 EN   1528   EN                                                                       Glossary
                      Component of an entity             Qurumun komponenti

1529 EN   1529   EN   Compound financial instrument      Mürəkkəb maliyyə aləti           Glossary


1530 EN   1530   EN   Contingently issuable ordinary     Şərti buraxıla bilən adi         Glossary

                      shares                             səhmlər
1531 EN   1531   EN   Fair value less costs to sell      Satış xərcləri çıxılmaqla        Glossary

                                                         ədalətli dəyər
1532 EN   1532   EN   Financial guarantee contract       Maliyyə təminatı müqaviləsi      Glossary




1533 EN   1533   EN   First IFRS reporting period        Maliyyə Hesabatlarının           Glossary

                                                         Beynəlxalq Standartlarının ilk
                                                         dəfə tətbiq olunduğu hesabat
                                                         dövrü
1534 EN   1534   EN   Funding (of post-employment        Maliyyələşdirmə (əmək            Glossary

                      benefits)                          fəaliyyətinin başa
                                                         çatmasından sonrakı
                                                         mükafatlandırmalar üzrə)
1535 EN   1535   EN   Funding (of retirement benefits)   Maliyyələşdirmə (pensiya         Glossary

                                                         təminatı üzrə)
1536 EN   1536   EN   Guaranteed benefits                Təmin edilmiş sığorta haqqları   Glossary




1537 EN   1537   EN   Guaranteed element                 Təmin edilmiş element            Glossary
1538 EN   1538   EN   Identifiable                        Müəyyən edilə bilən               Glossary




1539 EN   1539   EN   Incremental borrowing rate of       (icarəçinin) borc kapitalı üzrə   Glossary

                      interest (lessee’s)                 marjinal faiz dərəcəsi


1540 EN   1540   EN   Liability adequacy test             Öhdəliklərin adekvatlığının       Glossary

                                                          testdən keçirilməsi


1541 EN   1541   EN   Material                            Əhəmiyyətli                       Glossary




1542 EN   1542   EN   Monetary items                      Monetar maddələr                  Glossary




1543 EN   1543   EN   Net assets available for benefits   Pensiya təminatı planının         Glossary

                                                          xalis aktivləri
1544 EN   1544   EN   Options, warrants and their         Opsionlar, varrantlar və          Glossary

                      equivalents                         onların ekvivalentləri
1545 EN   1545   EN   Ordinary equity holders             Adi səhm sahibləri                Glossary

1546 EN   1546   EN   Profit or loss                      Mənfəət və ya zərər               Glossary


1547 EN   1547   EN   Reinsurance assets                  Təkrarsığorta aktivləri           Glossary


1548 EN   1548   EN   Retrospective restatement           Retrospektiv qaydada yenidən      Glossary

                                                          təqdim etmə
1549 EN   1549   EN   State (employee benefit) plan       Işçilərin mükafatlandırılması     Glossary

                                                          üzrə dövlət planı



1550 EN   1550   EN   Vested benefits                     Zəmanət verilmiş pensiya          Glossary

                                                          təminatı
1551 EN   1551   EN   Weighted average number of          Hesabat dövrü ərzində             Glossary

                      ordinary shares outstanding         dövriyyədə olan adi səhmlərin
                      during the period                   orta çəkili sayı
1552 EN   1552   EN   Financial Instruments: Disclosures Maliyyə alətləri: Məlumatın        IFRS 7

                                                         açıqlanması
1553 EN   1553   EN   Changes in Existing                İstismardan çıxarma, bərpa və      IFRIC 1

                      Decommissioning, Restoration       başqa müvafiq mövcud
                      and Similar Liabilities            öhdəliklərdə dəyişikliklər
1554 EN   1554   EN    Applying the Restatement           "Hiperinflyasiya şəraitində       IFRIC 7

                       Approach under IAS 29 Financial    maliyyə hesabatları" adlı 29
                       Reporting in Hyperinflationary     №-li MUBS-a əsasən yenidən
                       Economies                          təqdimetmə metodunun tətbiqi

1555 EN   1555   EN    Scope of IFRS 2                    MHBS 2-nin tətbiq sahəsi          IFRIC 8

1556 EN   1556   EN    IFRS 2- Group and Treasury         2 №-li MHBS - Qrupa və            IFRIC 11

                       Share Transactions                 Müəssisənin özünə məxsus
                                                          səhmlərlə əməliyyatlar
1557 EN   1557   EN    IAS 19- The Limit on a Defined     19 №-li MUBS - Təsbit edilmiş     IFRIC 14

                       Benefit Asset, Minimum Funding gəlirli aktiv üzrə məhdudiyyət,
                       Requirements and their Interaction minimum maliyyələşdirmə
                                                          tələbləri və onların qarşılıqlı
                                                          əlaqəsi
1558 EN      1558 EN   Classification of Rights Issues    Mövcud səhmdarlara aşağı          IAS 32 amendments

                                                          qiymətlə təklif edilən yeni
                                                          səhmlərin emissiyalarının
                                                          təsnifatı
1559 EN      1559 EN   Sponsoring employers               Maliyyələşdirən işəgötürənlər     IAS 24



1560 EN      1560 EN   Government-related entity          Dövlət nəzarətli qurum            IAS 24




1561 EN      1561 EN   Time value of money                Pulun zaman dəyəri                IFRS 09




1562 EN      1562 EN   Accounting mismatch                Uçot uyğunsuzluğu                 IFRS 09




1563 EN      1563 EN   Hybrid contract                    Hibrid müqavilə                   IFRS 09




1564 EN      1564 EN                                                                        IFRS 09
                       Business model                     Biznes modeli
1565 EN      1565 EN   Reclassification date              Yenidən təsnifləşdirmə tarixi     IFRS 09




1566 EN      1566 EN   Instrument-by-instrument           alət-bə-alət yanaşması            IFRS 09

                       approach



1567 EN      1567 EN                                                                        IFRS 09
                       Leverage                           Leveric


1568 EN      1568 EN   Recourse loan                      Reqres hüququ ilə kredit          IFRS 09




1569 EN      1569 EN   Inverse floating interest rate     Əksinə üzən faiz dərəcəsi         IFRS 09
1570 EN   1570 EN   Measured at fair value through        Sair məcmu gəlir vaistəsilə      IFRS 09

                    other comprehensive income            ədalətli dəyərdə ölçülmüş
1571 EN   1571 EN   Extinguishing Financial Liabilities   Pay alətləri ilə ödənilən        IFRIC 19

                    with Equity Instruments               maliyyə öhdəlikləri

1572 EN   1572 EN   Debt for equity swaps                 Səhm üzrə borc svopu             IFRIC 19




1573 EN   1573 EN   Prepayments of future                 Gələcək haqqların                Amendment IFRIC 14

                    contributions                         qabaqcadan ödənişi
1574 EN   1574 EN   Limited Exemption from                İlk dəfə tətbiq edənlər üçün 7   Amendment IFRS 1

                    Comparative IFRS 7 Disclosures        №-li MHBS -nin müqayisəli
                    for First-time Adopters               məlumat açıqlamarından
                                                          məhdud azadolmalar

1575 EN   1575 EN   derivative liabilities                törəmə alətlər üzrə öhdəliklər   IFRS9



1576 EN   1576 EN   symmetrical approach                  simmetrik yanaşma                IFRS9




1577 EN   1577 EN   derivative assets                     törəmə alətlər üzrə aktivlər     IFRS9




1578 EN   1578 EN                                                                          IFRS9
                    own credit risk                       öz kredit riski


1579 EN   1579 EN   specifically identified cash flows    xüsusi müəyyənləşdirilmiş pul    IFRS9

                                                          vəsaitlərinin hərəkətləri
1580 EN   1580 EN   fully proportionate (pro rata) share Pul vəsaitlərinin hərəkətinin     IFRS9

                    of the cash flows                    tam mütənasib payı
1581 EN   1581 EN   group of similar financial assets     oxşar maliyyə aktivləri qrupu    IFRS9




1583 EN   1583 EN   eventual recipients                   alan son şəxslər                 IFRS9




1584 EN   1584 EN   collection date                       Borcların yığılması tarixi       IFRS9
1585 EN   1585 EN   loan sub-participation               kreditdə subiştirak              IFRS9




1586 EN   1586 EN   servicing asset                      xidmət aktivi                    IFRS9




1587 EN   1587 EN   servicing liability                  xidmət öhdəliyi                  IFRS9




1588 EN   1588 EN   larger financial asset               çoxhissəli maliyyə aktivi        IFRS9




1589 EN   1589 EN   guarantee amount                     zəmanət məbləği                  IFRS9




1590 EN   1590 EN                                                                         IFRS9
                    non-cash collateral                  Qeyri-pul girov




1591 EN   1591 EN                                                                         IFRS9
                    net investment hedge                 xalis investisiya hedci


1592 EN   1592 EN   revoke a designation                 Təyin edilmənin                  IFRS9

                                                         dayandırılması




1593 EN   1593 EN   economic characteristics and risks iqtisadi göstəricilər və risklər   IFRS9




1594 EN   1594 EN   create or enlarge an accounting      uçot uyğunsuzluğu yaratmaq       IFRS9

                    mismatch                             və ya artırmaq
1595 EN   1595 EN   financial liability at fair value   mənfəət və ya zərərdə ədalətli   IFRS9

                    through profit or loss              dəyərlə tanınan maliyyə
                                                        öhdəliyi



1596 EN   1596 EN   commitment date                     Öhdəlik götürülməsi tarixi       IFRS9




1597 EN   1597 EN   originator of the financial asset   maliyyə aktivinin təşəbbüskarı   IFRS9




1598 EN   1598 EN   interest-only strip receivable      yalnız faizlər üçün kupon üzrə   IFRS9

                                                        debitor borcu
1599 EN   1599 EN   readily obtainable assets           asan əldə edilə bilən aktivlər   IFRS9


1600 EN   1600 EN   removal of accounts provision       hesablar üzrə ehtiyat            IFRS9

                                                        fondunun silinməsi
1601 EN   1601 EN   amortising interest rate swap       faiz dərəcəsinin amortizasiya    IFRS9

                                                        svopu



1602 EN   1602 EN   prepayment risk                     vaxtından əvvəl ödəmə riski      IFRS9




1603 EN   1603 EN   legal release                       qanunla öhdəlikdən azad          IFRS9

                                                        edilmə



1604 EN   1604 EN   stated or implied substantive       qeyd edilmiş və ya (qanunla)     IFRS9

                    terms                               nəzərdə tutulan əsas şərtlər



1605 EN   1605 EN                                                                        IFRS9
                    beneficiary                         benefisiar




1606 EN   1606 EN                                                                        IFRS9
                    guarantor                           zamin




1607 EN   1607 EN   current offer price                 cari təklif qiyməti              IFRS9
1608 EN   1608 EN   Foreign currency exchange prices xarici valyutanın birja                IFRS9

                                                     məzənnəsi
1609 EN   1609 EN   surrender risk                        ödəməkdən imtina riski            IFRS9




1610 EN   1610 EN   servicing costs                       xidmət xərcləri


1611 EN   1611 EN   asset-specific performance risk       aktivə xas icra riski             IFRS9




1612 EN   1612 EN   risks and rewards                     risklər və mükafatlat             IFRS9




1614 EN   1614 EN   reacquisition provision               yenidən əldə etmə üzrə            IFRS 9 BC

                                                          ehtiyat fondu




1615 EN   1615 EN   net cash-settled option               xalis nağd hesablaşılan           IFRS 9 BC

                                                          opsion




1616 EN   1616 EN   continuing involvement approach       davamlı iştirak (cəlb edilmə)     IFRS 9 BC

                                                          yanaşması
1617 EN   1617 EN   transfer of risks and rewards         risklər və mükafatların           IFRS 9 BC

                                                          ötürülməsi

1618 EN   1618 EN   transfer of control                   nəzarət ötürülməsi                IFRS 9 BC




1619 EN   1619 EN   repurchase transactions               geri alış əməliyyatı              IFRS 9 BC




1620 EN   1620 EN                                                                           IFRS 9 BC
                    practical ability to sell the asset   aktivi satmaq üçün praktiki
                                                          bacarıq
1621 EN   1621 EN   contractual right to receive the      pul vəsaitlərinin hərəkətlərini   IFRS 9 BC

                    cash flows                            qəbul etmək üçün müqavilə
                                                          üzrə hüquqlar


1622 EN   1622 EN   pass-through arrangement              ötürmə razılaşması                IFRS 9 BC
1623 EN   1623 EN                                                                       IFRS 9 BC
                    original asset                     ilkin aktiv


1625 EN   1625 EN   mixed attribute approach           qarışıq xüsusiyyətli yanaşma     IFRS 9 BC




1626 EN   1626 EN   basic loan features                əsas kredit xüsusiyyətləri       IFRS 9 BC


1627 EN   1627 EN   managed on a contractual yield     müqavilə üzrə gəlirliliyin       IFRS 9 BC

                    basis                              hesablanması bazası
                                                       əsasında aparılan
1628 EN   1628 EN   ‘originate and hold’ business      "yaratma və saxlama" biznes      IFRS 9 BC

                    model                              modeli
1629 EN   1629 EN   management intentions              idarə edənlərin niyyətləri       IFRS 9 BC




1630 EN   1630 EN   funded amount                      maliyyələşdirilmiş məbləğ        IFRS 9 BC




1631 EN   1631 EN   waterfall structure                şəlalə struturu                  IFRS 9 BC




1632 EN   1632 EN   contractually linked instruments   müqaviləyə əsasən bir-birilə     IFRS 9 BC

                                                       əlaqələndirilmiş alətlər




1633 EN   1633 EN   look through                       nəzərdən keçirmə                 IFRS 9 BC




1634 EN   1634 EN   financial assets acquired at a     baş vermiş zərərləri əks         IFRS 9 BC

                    discount that reflects incurred    etdirən güzəştli qiymətlə
                    credit losses                      maliyyə aktivlərinin əldə
                                                       edilməsi
1635 EN   1635 EN   three-category approach            3-kateqoriyalı yanaşma           IFRS 9 BC




1636 EN   1636 EN   originated loan approach           yaradılmış kredit yanaşması      IFRS 9 BC




1637 EN   1637 EN   outreach programme                 yardım proqramı                  KT




1638 EN   1638 EN   adjusted fair value                düzəliş edilmiş ədalətli dəyər   IFRS 9 BC




1639 EN   1639 EN   frozen credit spread method        dondurulmuş kredit spredi        IFRS 9 BC

                                                       metodu
1640 EN   1640 EN   bifurcation methodology         şaxələnmə metodologiyası      IFRS 9 BC




1641 EN   1641 EN   full fair value                 tam ədalətli dəyər            IFRS 9 BC




1642 EN   1642 EN   prudential supervisors          ehtiyatlı nəzarətçilər        IFRS 9 BC




1643 EN   1643 EN   cash instrument hedging         nağd alət hedcinqi            IFRS 9 BC




1644 EN   1644 EN   eligibility conditions          münasiblik şərtlərinə         IFRS 9 BC




1645 EN   1645 EN   closely related                 sıx əlaqəli                   IFRS 9 BC




1646 EN   1646 EN   embedded prepayment penalties   vaxtından əvvəl ödəməyə       IFRS 9 BC

                                                    görə nəzərdə tutulmuş
                                                    cərimələr
1647 EN   1647 EN   disclosure approach             açıqlanma yanaşması           IFRS 9 BC




1648 EN   1648 EN   one-way reclassification        birtərəfli yenidən təsnifat   IFRS 9 BC




1649 EN   1649 EN   repackaging                     "yenidən qablaşdırma"         IFRS 9 BC

                                                    (qiymətli kağızlar üzrə)




1650 EN   1650 EN   mid-market price                orta bazar qiyməti            IFRS 9 BC




1651 EN   1651 EN   demand amount                   tələb edilən məbləğ           IFRS 9 BC




1652 EN   1652 EN   recycling                       təkrar istifadə               IFRS 9 BC




1653 EN   1653 EN   two-step approach               iki mərhələli yanaşma         IFRS 9 BC
1654 EN   1654 EN   one-step approach              bir mərhələli yanaşma             IFRS 9 BC




1655 EN   1655 EN                                                                    IFRS 9 BC
                    back-out                       qaytarmaq



1656 EN   1656 EN   look through approach          nəzərdən keçirmə yanaşması        IFRS 9 BC




1657 EN   1657 EN   application guidance           tətbiqetmə üzrə göstəriş          IFRS 7




1658 EN   1658 EN   bearer biological asset        bioloji aktiv daşıyıcısı          IAS 41




1659 EN   1659 EN                                                                    IAS 32
                    bond                           istiqraz
1660 EN   1660 EN   brand                          əmtəə nişanı (brend)              IAS 38




1661 EN   1661 EN   designation as at fair value   mənfəət və ya zərərdə ədalətli    IAS 39

                    through profit or loss         dəyərdə kimi göstərmə

1662 EN   1662 EN   fair value gains and losses    ədalətli dəyərədə                 IFRS 7

                                                   qiymətləndirmədən qazanc və
                                                   itkilər
1663 EN   1663 EN   held for sale                  satış üçün saxlanılan             IFRS 5




1664 EN   1664 EN   identifiability                müəyyən oluna bilmə               IFRS 3


1665 EN   1665 EN   illustrative example           əyani misal                       IAS 36


1666 EN   1666 EN   indication of an impairment    qiymətdəndüşmə göstəricisi        IAS 36




1667 EN   1667 EN   redemption price               geri alınma qiyməti               IAS 32




1668 EN   1668 EN   accelerated depreciation       sürətli amortizasiya ayırmaları   IAS 20

                    allowances
1669 EN   1669 EN   accrual accounting assumption      hesablama metodu üzrə uçot      IAS 20

                                                       ehtimalı




1670 EN   1670 EN   accumulated depreciation           yığılmış amortizasiya           IAS 16




1671 EN   1671 EN   applicability                      tətbiq edilə bilmə              IAS 08




1672 EN   1672 EN   benefit improvements               səmərənin artımları             IAS 19




1673 EN   1673 EN                                                                      IAS 39
                    borrower                           borcalan




1674 EN   1674 EN   capital approach                   kapital yanaşması               IAS 20




1675 EN   1675 EN   cash flow projections              pul vəsaitləri hərəkətlərinin   IAS 36

                                                       proqnozu



1676 EN   1676 EN   commitment fee                     kredit təqdim etmək öhdəliyi    IAS 18

                                                       üzrə komisyon haqları
1677 EN   1677 EN   components of equity               Kapitalın tərkib hissələri      IAS 01




1678 EN   1678 EN   consumer price index               istehlak qiymətləri indeksi




1679 EN   1679 EN   contractual terms and conditions   müqavilə üzrə şərtlər və        IAS 32

                                                       müddəalar




1680 EN   1680 EN   contributed equity                 ödənilmiş səhmdar kapital       IAS 01




1681 EN   1681 EN   cumulative additional depreciation yığılan əlavə amortizasiya      IAS 20
1682 EN   1682 EN   cumulative interest accreted       qeydə alınmış yığılan faiz       IAS 32




1683 EN   1683 EN   debt-to-equity ratio               borcun kapitala nisbəti əmsalı   IAS 32




1684 EN   1684 EN   deferred income                    təxirə salınmış gəlir            IAS 12




1685 EN   1685 EN   defined benefit plan               müəyyən edilmiş ödənişlər        IAS 26

                                                       üzrə pensiya planı




1686 EN   1686 EN   deposit account                    depozit hesabı                   IFRIC 02




1687 EN   1687 EN   depreciation expense               amortizasiya xərci               IFRS 08




1688 EN   1688 EN   discontinued operation             dayandırılmış fəaliyyət          IFRS 5




1689 EN   1689 EN   discounted cash flow projections   pul vəsaitləri hərəkətlərinin    IAS 36

                                                       diskontlaşdırılmış proqnozu




1690 EN   1690 EN   fair value model                   ədalətli dəyər modeli            IAS 40
1691 EN   1691 EN   financial instruments puttable at   ədalətli dəyərdə qaytarıla
                    fair value                          bilən maliyyə alətləri




1692 EN   1692 EN   financial service fees              maliyyə xidməti haqqları      IAS 18 I.E.




1693 EN   1693 EN                                                                     IAS 23
                    foreign currency borrowing          xarici valyutada borc alma




1694 EN   1694 EN   foreign exchange differences        məzənnə fərqləri              IAS 29




1695 EN   1695 EN   incremental costs                   marjinal xərclər              IFRS 5




1696 EN   1696 EN   intragroup transaction              qrupdaxili əməliyyat          IAS 39




1697 EN   1697 EN   loss sharing arrangement            zərərin bölüşdürülməsi üzrə   IAS 32

                                                        sövdələşmələr




1698 EN   1698 EN   non-controlling interest            Nəzarət hüququ olamayan       IAS 27

                                                        pay
1699 EN   1699 EN   non-current liabilities             uzunmüddətli öhdəliklər       IAS 1
1700 EN   1700 EN                                                                        IAS 20
                    non-depreciable assets               amortizasiya olunmayan
                                                         aktivlər

1701 EN   1701 EN   redemption amount                    geri alınma məbləği             IFRS 9




1702 EN   1702 EN   unitholder                           pay trastında investisiyası     IAS 1

                                                         olan şəxs




1703 EN   1703 EN   Improvements to IFRSs                MHBS-lara təkmilləşdirmələr     title



1704 EN   1704 EN   Artistic-related intangible assets   İncəsənətlə bağlı qeyri-maddi   IFRS 3 IE

                                                         aktivlər

1705 EN   1705 EN   Marketing-related intangible         Marketinqlə bağlı qeyri-maddi   IFRS 3 IE

                    assets                               aktivlər
1706 EN   1706 EN   Contract-based intangible assets     Müqaviləyə əsasən qeyri-        IFRS 3 IE

                                                         maddi aktivlər
1707 EN   1707 EN   replacement award                    yerdəyişmə mükfatları           IFRS 3 IE




1708 EN   1708 EN   accounting acquiree                  satın alınan müəssisəni uçota   IFRS 3 IE

                                                         alan



1709 EN   1709 EN   contractual-legal criterion          müqavilə üzrə qanuni meyar      IFRS 3 IE




1710 EN   1710 EN   separability criterion               bölünə bilmə meyarı             IFRS 3 IE
1711 EN   1711 EN   contingent consideration         şərti ödəniş müqaviləsi         IFRS 3 BC

                    arrangement




1712 EN   1712 EN   shadow accounting                kölgə mühasibat uçotu           IFRS 4




1713 EN   1713 EN   claims development               iddiaların inkişafı             IFRS 4 BC




1714 EN   1714 EN   income statement liability method mənfəət və ya zərər haqqında   IAS 12

                                                      hesabat üzrə öhdəlik metodu




1715 EN   1715 EN   venture capital organisation     vençur kapitallı müəssisələr    IAS 27




1716 EN   1716 EN   forward purchase contract        forvard alış müqaviləsi         IAS 33




1717 EN   1717 EN   principal amount                 əsas məbləğ                     IAS 39 IG
1718 EN   1718 EN   stepped interest                 mərhələlərlə dəyişən faiz         IAS 39 IG




1719 EN   1719 EN   foreign currency derivative      xarici valyutada törəmə alət      IAS 39 IG




1720 EN   1720 EN   spot rate                        spot məzənnə                      IAS 39 IG




1721 EN   1721 EN   forward coupon rate              forvard kupon faiz dərəcəsi       IAS 39 IG




1722 EN   1722 EN   risk-free interest rate          risksiz faiz dərəcəsi             IFRS 2




1723 EN   1723 EN   non-public entities                qeyri-dövlət qurumları          IAS 27

1724 EN   1724 EN   post-acquisition retained earnings satınalmadan sonra              IAS 27 BC

                                                       bölüşdürülməmiş mənfəət
1725 EN   1725 EN   request for views                rəy bildirmə üçün müraciət        IAS 27BC


1726 EN   1726 EN   Investments in Associates and    Asılı təsərrüfat cəmiyyətlərinə   IAS 28

                    Joint Ventures                   və Birgə müəssisələrə
                                                     investisiyalar
1727 EN   1727 EN   joint arrangement                birgə fəaliyyət                   IAS 28


1728 EN   1728 EN   off balance sheet vehicles       balansdan kənar xüsusi            IFRS 10

                                                     nəzarət edilən müəssisələr



1729 EN   1729 EN                                                                      IFRS 10
                    returns                          daxilolmalar
1730 EN   1730 EN   control of an investee    investisiya obyekti üzərində    IFRS 10

                                              nəzarət

1731 EN   1731 EN   power                     səlahiyyət                      IFRS 10


1732 EN   1732 EN   protective rights         müdafiə hüquqları               IFRS 10




1733 EN   1733 EN   removal rights            işdən kənarlaşdırma hüquqları   IFRS 10



1734 EN   1734 EN   relevant activities       əhəmiyyətli fəaliyyətlər        IFRS 10




1735 EN   1735 EN   to outvote the investor   investor üzərində səs           IFRS 10

                                              üstünlüyü əldə etmək

1736 EN   1736 EN   decision-making rights    qərar vermə hüquqları           IFRS 10




1737 EN   1737 EN   asset manager             aktivi idarə edən               IFRS 10




1738 EN   1738 EN   fund manager              fond menecerii (idarəedicisi)   IFRS 10




1739 EN   1739 EN   conduit                   ötürücü təşkilat                IFRS 10




1740 EN   1740 EN                                                             IFRS 10
                    agent                     agent



1741 EN   1741 EN   principal                 rəhbər                          IFRS 10


1742 EN   1742 EN   structured entity         strukturlaşdırılmış qurum       IFRS 10 BC




1743 EN   1743 EN                                                             IFRS 10 BC
                    reputational risk         reputasiya riski




1744 EN   1744 EN   ability model             bacarıq modeli                  IFRS 10 BC




1745 EN   1745 EN   agency relationship       agentlik əlaqəsi                IFRS 10 BC




1746 EN   1746 EN   Joint Arrangements        Birgə razılaşmalar              IFRS 11
1747 EN   1747 EN   joint operation                    birgə əməliyyat                  IFRS 11




1748 EN   1748 EN   joint operator                     birgə əməliyyatçı                IFRS 11


1749 EN   1749 EN   joint venturer                     birgə müəssisədə payı olan       IFRS 11

                                                       şəxs
1750 EN   1750 EN   party to a joint arrangement       birgə fəaliyyətdə iştirak edən   IFRS 11

                                                       tərəf
1751 EN   1751 EN   separate vehicle                   fərdi nəzarət edilən müəssisə    IFRS 11




1752 EN   1752 EN   decision-making process            qərar qəbulu prosesi             IFRS 11


1753 EN   1753 EN   joint asset                        birgə aktiv                      IFRS 11 BC




1754 EN   1754 EN   framework agreement                çərçivə razılaşması              IFRS 11 IE




1755 EN   1755 EN   Disclosure of Interests in Other   Digər müəssisələrdə iştirak      IFRS 12

                    Entities                           paylarının açıqlanması
1756 EN   1756 EN   income from a structured entity    strukturlaşdırılmış qurumdan     IFRS 12

                                                       gəlir




1757 EN   1757 EN   interest in another entity         digər bir qurumda iştirak payı   IFRS 12




1758 EN   1758 EN   significant restrictions           əhəmiyyətli məhdudiyyətlər       IFRS 12




1759 EN   1759 EN   credit default swap                kredit öhdəliklərindən imtina    IFRS 12

                                                       üzrə svop

1760 EN   1760 EN   litigation risk                    məhkəmə prosesi riski            IFRS 12 BC




1761 EN   1761 EN   variable interest entity (VIE)     dəyişkən şəkildə idarə olunan    IFRS 12 BC

                                                       qurum



1762 EN   1762 EN   cost approach                      xərc metodu                      IFRS 13




1763 EN   1763 EN   entry price                        giriş qiyməti                    IFRS 13


1764 EN   1764 EN   exit price                         çıxış qiyməti                    IFRS 13


1765 EN   1765 EN   expected cash flow                 pul vəsaitlərinin gözlənilən     IFRS 13

                                                       hərəkəti
1766 EN   1766 EN   highest and best use         ən çox və ən yaxşı istifadə   IFRS 13




1767 EN   1767 EN   inputs                       xərclər                       IFRS 13




1768 EN   1768 EN   Level 1 inputs               1-ci səviyyə məlumatları      IFRS 13




1769 EN   1769 EN   Level 2 inputs               2-ci səviyyə məlumatları      IFRS 13




1770 EN   1770 EN   Level 3 inputs               3-cü səviyyə məlumatları      IFRS 13

1771 EN   1771 EN                                                              IFRS 13
                    market approach              bazar metodu



1772 EN   1772 EN   market-corroborated inputs   bazarda təsdiqini tapmış      IFRS 13

                                                 məlumatlar
1773 EN   1773 EN   market participants          bazar iştirakçıları           IFRS 13




1774 EN   1774 EN   most advantageous market     ən əlverişli bazar            IFRS 13




1775 EN   1775 EN   non-performance risk         icra etməmə riski             IFRS 13




1776 EN   1776 EN   observable inputs            müşahidə edilə bilən          IFRS 13

                                                 məlumatlar

1777 EN   1777 EN   orderly transaction          qaydaya salınmış əməliyyat    IFRS 13




1778 EN   1778 EN   principal market             əsas bazar                    IFRS 13


1779 EN   1779 EN   risk premium                 risk mükafatı                 IFRS 13




1780 EN   1780 EN   transport costs              nəqliyyat xərcləri            IFRS 13




1781 EN   1781 EN   unobservable inputs          müşahidə edilə bilməyən       IFRS 13

                                                 məlumatlar

1782 EN   1782 EN   progress                     inkişaf                       Glossary




1783 EN   1783 EN   reliable                     etibarlı                      Glossary
1784 EN   1784      timeliness                           vaxtlı vaxtında olma               Glossary


1785 EN   1785 EN   verifiability                        yoxlanıla bilmə                    Glossary




1786 EN   1786 EN   Presentation of Items of Other       Sair məcmu gəlir                   IAS 1 Amend title

                    Comprehensive Income                 maddələrinin təqdimatı
1787 EN   1787 EN   statement(s) of profit or loss and   mənfəət və ya zərər və sair        IAS 1

                    other comprehensive income           məcmu gəlir hesabatları
1788 EN   1788 EN   Net interest on the net defined      Müəyyən edilmiş ödənişlər          IAS 19

                    benefit liability (asset)            üzrə xalis öhdəlik (aktiv) üzrə
                                                         xalis faiz
1789 EN   1789 EN   Remeasurements of the net            Müəyyən edilmiş ödənişlər          IAS 19

                    defined benefit liability (asset)    üzrə xalis öhdəliyin (aktivin)
                                                         yenidən ölçülməsi



1790 EN   1790 EN   Fair Value Measurement               Ədalətli dəyərin ölçülməsi         IFRS 13

1791 EN   1791 EN   Severe Hyperinflation and            Kəskin Hiperinflyasiya və ilk      amend to IFRS 1

                    Removal of Fixed Dates for First-    dəfə tətbiq edənlər üçün təsbit
                    time Adopters                        edilmiş tarixlərin ləğv edilməsi

1792 EN   1792 EN   Deferred tax: recovery of            Təxirəsalınmış vergi: əsas         amend to IAS 12

                    underlying assets                    aktivlərin bərpası
1793 EN   1793 EN   Prepayments of a Minimum             Minimum maliyyələşdirmə            amend IFRIC 14

                    Funding Requirement                  tələbi üzrə avans ödənişləri
1794 EN   1794 EN   Definition of a Related Party and    Əlaqəli tərəf və Dvölət            amend IAS 24

                    Government-controlled Entities       tərəfindən nəzarət edilən
                                                         qurumların anlayışı
1795 EN   1795 EN   Limited Exemption from               İlk dəfə tətbiq edənlər üçün       amend IFRS 1

                    Comparative IFRS 7 Disclosures       məlumatın açıqlanması adlı 7
                    for First-time Adopters              №-li Maliyyə Hesabatlarının
                                                         Beynəlxalq Standartları üzrə
                                                         müqayisəli təqdim olunmuş
                                                         məhdud azadolmalar

1796 EN   1796 EN   Stripping Costs in the Production    Karxananın (mədənin)               IFRIC 20

                    Phase of a Surface Mine              istehsal mərhələsində
                                                         tullantıdan ayırma məsrəfləri
1797 EN   1797 EN   surface mining operations            Karxana (mədən)                    IFRIC 20

                                                         əməliyyatları
1798 EN   1798 EN   mine waste materials                 Karxananın (mədənin)               IFRIC 20

                    (‘overburden’)                       tullantıları (süxur qatları)
1799 EN   1799 EN   stripping                            Tullantıdan ayrılan                IFRIC 20

1800 EN   1800 EN   stripping costs                      Tullantıdan ayırma məsrəfləri      IFRIC 20




1801 EN   1801 EN                                                                           IFRIC 20
                    units of production method           istehsal vahidi metodu


1802 EN   1802 EN   ratio of ore to waste                filizin tullantıya nisbəti         IFRIC 20


1803 EN   1803 EN   production stripping costs           istehsalda tullantıdan ayırma      IFRIC 20

                                                         məsrəfləri
1804 EN   1804 EN   stripping activity asset           tullantıdan ayırma fəaliyyəti    IFRIC 20

                                                       üzrə aktiv

1805 EN   1805 EN   ore body                           filiz yatağı                     IFRIC 20




1806 EN   1806 EN   life-of-mine assets                karxana (mədən) aktivlərinin     IFRIC 20

                                                       istismar müddəti



1807 EN   1807 EN   predecessor stripping asset        tullantıdan ayrılıan aktivin     IFRIC 20

                                                       sələfi




1808 EN   1808 EN   ‘life-of-mine ratio’ calculation   karxananın (mədənin) gaktiki     IFRIC 20

                                                       istismar müddəti üzrə nisbətin
                                                       hesablanması



1809 EN   1809 EN   underground mining activities      yeraltı karxana (mədən) işləri   IFRIC 20
                            Context




A range around an enterprise’s best estimate of post-
employment benefit obligations. Outside that range, it is not
reasonable to assume that actuarial gains or losses will be
offset in future years.



However, in some cases, an entity's amortisation methods and
rates under previous GAAP may differ from those that would be
acceptable under IFRSs (for example, if they were adopted
solely for tax purposes and do not reflect a reasonable estimate
of the asset's useful life).


Furthermore, a failure to disclose the effect of material errors
would obscure the 'results of the stewardship of management,
or the accountability of management for the resources entrusted
to it' (Framework, paragraph 14).


TITLE




TITLE



A primary issue in accounting for inventories is the amount of
cost to be recognised as an asset and carried forward until the
related revenues are recognised.




TITLE



The specific principles, bases, conventions, rules and practices
adopted by an enterprise in preparing and presenting financial
statements.
If those differences have a material effect on the financial
statements, the entity adjusts the accumulated amortisation in
its opening IFRS balance sheet retrospectively so that it
complies with IFRSs (paragraph 31 of the IFRS).




However, the Board decided that it is more important to achieve
comparability over time within a first-time adopter's first IFRS
financial statements and between different entities adopting
IFRSs for the first time at a given date; achieving comparability
between first-time adopters and entities that already apply
IFRSs is a secondary objective.




A business combination in which one of the enterprises, the
acquirer, obtains control over the net assets and operations of
another enterprise, the acquiree, in exchange for the transfer of
assets, incurrence of a liability or issue of equity.
If an entity's first IFRS financial statements include more than
one year of comparative information, the additional comparative
information need not comply with IFRSs (as proposed in ED 1).




The carrying amounts of subsidiary Q's assets and liabilities at
1 January 2006 are the same in both parent P's (consolidated)
opening IFRS balance sheet and subsidiary Q's separate
financial statements (except for adjustments for consolidation
procedures) and are based on subsidiary Q's date of transition
to IFRSs.




shall be the amounts in (a) and (b) adjusted for the after-tax
amounts of preference dividends, gains or losses on settlement
of preference shares, and other similar effects of preference
shares classified as equity.




(c) biological assets related to agricultural activity and
agricultural produce at the point of harvest (see IAS 41
Agriculture)./ The management by an entreprise of the
biological transformation of biological assets for sale, into
agricultural produce, or into additional biological assets.




TITLE



IFRS 7.16 When financial assets are impaired by credit losses
and the entity records the impairment in a separate account (eg
an allowance account used to record individual impairments or
a similar account used to record a collective impairment of
assets) rather than directly reducing the carrying amount of the
asset, it shall disclose a reconciliation of changes in that
account during the period for each class of financial assets.




The systematic allocation of the depreciable amount of an asset
over its useful life. In the case of an intangible asset or
goodwill, the term ‘amortisation’ is generally used instead of
‘depreciation’. Both terms have the same meaning.
IG57 For those financial assets and financial liabilities
measured at amortised cost in the opening IFRS balance sheet,
an entity determines their cost on the basis of circumstances
existing when the assets and liabilities first satisfied the
recognition criteria in IAS 39.




The amount of inventories recognised as an expense during the
period, which is often referred to as cost of sales, consists of
those costs previously included in the measurement of
inventory that has now been sold and unallocated production
overheads and abnormal amounts of production costs of
inventories.


An entity shall indicate the basis on which the numerator(s) is
(are) determined, including whether amounts per share are
before tax or after tax.



This revised Standard supersedes IAS 33 (1997) Earnings Per
Share and is effective for annual periods beginning on or after 1
January 2005.




Antidilution is an increase in earnings per share or a reduction
in loss per share resulting from the assumption that convertible
instruments are converted, that options or warrants are
exercised, or that ordinary shares are issued upon the
satisfaction of specified conditions.
Potential ordinary shares are antidilutive when their conversion
to ordinary shares would increase earnings per share or
decrease loss per share from continuing operations.




(a) on initial recognition, if the intangible asset is acquired in a
business combination that is an acquisition or in specified asset
exchange transactions (see discussion in paragraphs 30 and
31).
the taxable temporary difference of 50 (200 less 150)
associated with the identifiable assets acquired and non-
pension liabilities assumed, less ..
presented financial statements in the previous year that
contained an explicit and unreserved statement of compliance
with IFRSs, even if the auditors qualified their audit report on
those financial statements.




A financial institution one of whose principal activities is to take
deposits and borrow with the objective of lending and investing
and which is within the scope of banking or similar legislation.




The amount of net profit for the period that is attributable to
ordinary shareholders divided by the weighted average number
of ordinary shares outstanding during the period.

The Standard requires that when a hedged forecast transaction
occurs and results in the recognition of a financial asset or a
financial liability, the gain or loss deferred in equity does not
adjust the initial carrying amount of the asset or liability (ie basis
adjustment is prohibited), but remains in equity and is
recognised in profit or loss consistently with the recognition of
gains and losses on the asset or liability.


IFRS 1 BASIS FOR CONCLUSIONS JUNE 2003
IFRS 7.B19(a) The entity continues to believe that interest rates
may fluctuate by ±50 basis points (ie that the rate of change in
interest rates is stable)
recognises the pension liability, and measures it, at the
present value of the defined benefit obligation (130) less the fair
value of the plan assets (100), giving a carrying amount of 30,
with a corresponding debit of 30 to retained earnings
(paragraph B2(d)).
can be generated at a cost that does not exceed the benefits
to users.




This Standard uses the terms 'bid price' and 'asking price'
(sometimes referred to as 'current offer price') in the context of
quoted market prices, and the term 'the bid-ask spread' to
include only transaction costs.



A living animal or plant
The processes of growth, degeneration, production, and
procreation that cause qualitative or quantitative changes in a
biological asset.




(a)a capitalisation or bonus issue (sometimes referred to as a
stock dividend);




Title




The bringing together of separate enterprises into one
economic entity as a result of one enterprise uniting with or
obtaining control over the net assets and operations of another
enterprise.




TItle
A distinguishable component of an enterprise that is engaged in
providing an individual product or service or a group of related
products or services and that is subject to risks and returns that
are different from those of other business segments.




(If an entity has not determined that it will use the land as owner-
occupied property or for short-term sale in the ordinary course
of business, the land is regarded as held for capital
appreciation.)




Recognising a cost as part of the cost of an asset.
IFRS 7.IG36 Profit is more sensitive to interest rate decreases
than increases because of borrowings with capped interest
rates




Cash on hand and demand deposits.




Inflows and outflows of cash and cash equivalents.
An entity shall disclose the following separately for designated
fair value hedges, cash flow hedges and hedges of a net
investment in a foreign operation (as defined in IAS 39):

The risk that future cash flows associated with a monetary
financial instrument will fluctuate in amount.



TITLE - OLD
The difference between the nominal amount of the
consideration and the cash price equivalent is recognised as
interest revenue under IAS 18 reflecting the effective yield on
the receivable.




One example is a net cash-settled share option.




The class A preference shares are entitled to a cumulative
annual dividend of CU7 per share starting in 20X4.




A class of property, plant and equipment is a grouping of assets
of a similar nature and use in an entity's operations.




It is not appropriate to write inventories down based on a
classification of inventory, for example, finished goods, or all the
inventories in a particular industry or geographical segment.

An entity, which may be a transferor, that services transferred
assets may hold a clean-up call to purchase remaining
transferred assets when the amount of outstanding assets falls
to a specified level at which the cost of servicing those assets
becomes burdensome in relation to the benefits of servicing.
Close members of the family of an individual are those family
members who may be expected to influence, or be influenced
by, that individual in their dealings with the entity.




For example, an entity that uses closing market prices to
calculate the average market price for several years of relatively
stable prices might change to an average of high and low prices
if prices start fluctuating greatly and the closing market prices
no longer produce a representative average price.



Many other types of derivative instruments embody a right or
obligation to make a future exchange, including interest rate
and currency swaps, interest rate caps, collars and floors, loan
commitments, note issuance facilities and letters of credit.




An embedded derivative is a component of a hybrid (combined)
instrument that also includes a non-derivative host contract-with
the effect that some of the cash flows of the combined
instrument vary in a way similar to a stand-alone derivative.




IFRS 7.IG21 For example, an entity might determine that
residential mortgages, unsecured consumer loans, and
commercial loans each have different economic characteristics

IFRS 7.IG31(d) has committed borrowing facilities (eg
commercial paper facilities) or other lines of credit (eg stand-by
credit facilities) that it can access to meet liquidity needs

An entity determines whether an exchange transaction has
commercial substance by considering the extent to which its
future cash flows are expected to change as a result of the
transaction.
[…] exploration for and evaluation of mineral resources in the
specific area have not led to the discovery of commercially
viable quantities of mineral resources and the entity has
decided to discontinue such activities in the specific area.




Some argued that an entity should present this information
under IFRSs, to ensure comparability over time.
its profit or loss under previous GAAP for the comparable
interim period (current and year-to-date) to its profit or loss
under IFRSs for that period.




A financial instrument that, from the issuer’s perspective,
contains both a liability and an equity element.



IFRS 7.B20 Such an entity might comply with paragraph 41(a)
by disclosing the type of value-at-risk model used (eg whether
the model relies on Monte Carlo simulations), an explanation
about how the model works and the main assumptions (eg the
holding period and confidence level)
(a) the configuration (risk, timing and amount) of the cash
flows of the asset received differs from the configuration of the
cash flows of the asset transferred; or

BC23 The Board also made a consequential amendment to
IAS 39:
The difference between the nominal amount of the
consideration and the cash price equivalent is recognised as
interest revenue under IAS 18 reflecting the effective yield on
the receivable. /// The consideration receivable on disposal of
an item of property, plant and equipment is recognised initially
at its fair value.




TITLE



(b)includes all intangible assets that meet the recognition
criteria in IAS 38 at that date, except for intangible assets
acquired in a business combination that were not recognised in
the acquirer's consolidated balance sheet under previous
GAAP and also would not qualify for recognition under IAS 38 in
the separate balance sheet of the acquiree (see paragraph
B2(f) of Appendix B of the IFRS).


Title
Title (old)




TITLE




Title




Contingent settlement provisions are ignored when they apply
only in the event of liquidation of the issuer or are not genuine.

A contingent share agreement is an agreement to issue shares
that is dependent on the satisfaction of specified conditions.

Contingently issuable ordinary shares are ordinary shares
issuable for little or no cash or other consideration upon the
satisfaction of specified conditions in a contingent share
agreement.
The extent of the entity's continuing involvement in the
transferred asset is the extent to which it is exposed to changes
in the value of the transferred asset.
An entity shall calculate basic earnings per share amounts for
profit or loss attributable to ordinary equity holders of the parent
entity and, if presented, profit or loss from continuing operations
attributable to those equity holders.




Contracts that may be settled in ordinary shares or cash




However, in those rare cases when it is not possible to estimate
reliably the cash flows or the expected life of a financial
instrument (or group of financial instruments), the entity shall
use the contractual cash flows over the full contractual term of
the financial instrument (or group of financial instruments).


IFRS 7 heading before para B11




A contributor shall disclose the nature of its interest in a fund
and any restrictions on access to the assets in the fund.

Control is the power to govern the financial and operating
policies of an entity so as to obtain benefits from its activities.

The power to obtain the future economic benefits that flow from
the asset.
An entity uses profit or loss from continuing operations
attributable to the parent entity as the control number to
establish whether potential ordinary shares are dilutive or
antidilutive.


These types of 'convenience translations' should be clearly
identified as supplementary information to distinguish them from
information required by IFRSs and translated in accordance
with the Standard.
The objectives of the Improvements project were to reduce or
eliminate alternatives, redundancies and conflicts within
Standards, to deal with some convergence issues and to make
other improvements.




Similarly, convertible debt is antidilutive whenever its interest
(net of tax and other changes in income or expense) per
ordinary share obtainable on conversion exceeds basic
earnings per share.
Antidilution is an increase in earnings per share or a reduction
in loss per share resulting from the assumption that convertible
instruments are converted, that options or warrants are
exercised, or that ordinary shares are issued upon the
satisfaction of specified conditions.
Early conversion of convertible preference shares may be
induced by an entity through favourable changes to the original
conversion terms or the payment of additional consideration.

National laws typically define a co-operative as a society
endeavouring to promote its members’ economic advancement
by way of a joint business operation (the principle of self-help).




For investment property accounted for under the cost model, a
replaced part may not be a part of the investment property that
an entity depreciates separately.
The amount of cash or cash equivalents paid or the fair value,
at the date of exchange, of the other purchase consideration
given by the acquirer in exchange for control over the net
assets of the other enterprise, plus any costs directly
attributable to the acquisition.


Costs directly related to the units of production, such as direct
labour together with a systematic allocation of fixed and
variable production overheads that are incurred in converting
materials into finished goods.




The cost of inventories of a service provider does not include
profit margins or non-attributable overheads that are often
factored into prices charged by service providers.




(c)for those net identifiable assets acquired for which IFRSs
require cost-based measurement at a date after the business
combination, treats their carrying amount under previous GAAP
immediately after the business combination as their deemed
cost at that date (paragraph B2(e)).


The costs of conversion of inventories include costs directly
related to the units of production, such as direct labour.


Incremental costs directly attributable to the disposal of an
asset, excluding finance costs and income tax expense.
An entity that undertakes a number of financial instrument
transactions with a single counterparty may enter into a 'master
netting arrangement' with that counterparty.
a list of significant investments in subsidiaries, jointly controlled
entities and associates, including the name, country of
incorporation or residence, proportion of ownership interest and,
if different, proportion of voting power held

IFRS 7.IG11 At the start of the period of a 10-year bond with a
coupon of 8 per cent, the bond’s internal rate of return is 8 per
cent.



IFRS 7.38 When an entity obtains financial or non-financial
assets during the period by taking possession of collateral it
holds as security or calling on other credit enhancements (eg
guarantees), and such assets meet the recognition criteria in
other Standards, an entity shall disclose


For each class of financial assets and other credit exposures,
an entity shall disclose information about its exposure to credit
risk, including:




heading above IFRS 7.IG23




If, however, the premium or discount results from a change in
the credit spread over the floating rate specified in the
instrument, or other variables that are not reset to market rates,
it is amortised over the expected life of the instrument.




IFRS 7.B6 The disclosures required by paragraphs 31–42 shall
be either given in the financial statements or incorporated by
cross-reference from the financial statements to some other
statement…
IAS 21 The Effects of Changes in Foreign Exchange Rates
requires an entity to classify some translation differences as a
separate component of equity and transfer the cumulative
translation differences (CTDs) to the income statement on
disposal of the subsidiary in question.




A price risk – The risk that the value of a financial instrument
will fluctuate due to changes in foreign exchange rates.
The amount of cash or cash equivalents that would have to be
paid if the same or an equivalent asset was acquired
currently.The undiscounted amount of cash or cash equivalents
that would be required to settle an obligation currently.

In general, methods which use replacement cost as the primary
measurement basis. If, however, replacement cost is higher
than both net realisable value and present value, the higher of
net realisable value and present value is usually used as the
measurement basis.




The amount of income taxes payable (recoverable) in respect of
the taxable profit (tax loss) for a period.




The date on which control of the net assets and operations of
the acquirer is effectively transferred to the acquirer.
Previous GAAP balances might not result in decision-useful
information in these countries.
The purpose of decommissioning, restoration and
environmental rehabilitation funds, hereafter referred to as
‘decommissioning funds’ or ‘funds’, is to segregate assets to
fund some or all of the costs of decommissioning plant (such as
a nuclear plant) or certain equipment (such as cars), or in
undertaking environmental rehabilitation (such as rectifying
pollution of water or restoring mined land), together referred to
as ‘decommissioning’.


The contributor shall recognise its obligation to pay
decommissioning costs as a liability and recognise its interest in
the fund separately unless the contributor is not liable to pay
decommissioning costs even if the fund fails to pay.

The purpose of decommissioning, restoration and
environmental rehabilitation funds, hereafter referred to as
‘decommissioning funds’ or ‘funds’, is to segregate assets to
fund some or all of the costs of decommissioning plant (such as
a nuclear plant) or certain equipment (such as cars), or in
undertaking environmental rehabilitation (such as rectifying
pollution of water or restoring mined land), together referred to
as ‘decommissioning’.


funds that are established by a single contributor to fund its own
decommissioning obligations, whether for a particular site, or for
a number of geographically dispersed sites.

The purpose of decommissioning, restoration and
environmental rehabilitation funds, hereafter referred to as
‘decommissioning funds’ or ‘funds’, is to segregate assets to
fund some or all of the costs of decommissioning plant (such as
a nuclear plant) or certain equipment (such as cars), or in
undertaking environmental rehabilitation (such as rectifying
pollution of water or restoring mined land), together referred to
as ‘decommissioning’.




The tax base of the intangible assets was nil, giving rise to a
deferred tax liability (at 30 per cent) of 60.
The present value, without deducting any plan assets, of
expected future payments required to settle the obligation
resulting from employee service in the current and prior periods.




If there is no market-based evidence of fair value because of
the specialised nature of the item of property, plant and
equipment and the item is rarely sold, except as part of a
continuing business, an entity may need to estimate fair value
using an income or a depreciated replacement cost approach.
(d)does not restate the accumulated depreciation and
amortisation of the net identifiable assets in (c), unless the
depreciation methods and rates under previous GAAP result in
amounts that differ materially from those required under IFRSs
(for example, if they were adopted solely for tax purposes and
do not reflect a reasonable estimate of the asset's useful life
under IFRSs).
Remove a financial asset or liability, or a portion of a financial
asset or liability, from an enterprise’s balance sheet.




The value of any derivative features (such as a call option)
embedded in the compound financial instrument other than the
equity component (such as an equity conversion option) is
included in the liability component.




(c) under IAS 39, paragraph 9, derivative financial assets and
derivative financial liabilities are always deemed held for trading
(except for a derivative that is a designated and effective
hedging instrument).
This Standard provides guidance on the determination of cost
and its subsequent recognition as an expense, including any
write-down to net realisable value.
Determining whether an arrangement is, or contains, a lease
shall be based on the substance of the arrangement and
requires an assessment of whether: (a) fulfilment of the
arrangement is dependent on the use of a specific asset or
assets (the asset); and (b) fulfilment of the arrangement is
dependent on the use of a specific asset or assets (the asset);
and // TITLE
The amount of net profit for the period that is attributable to
ordinary shareholders divided by the weighted average number
of ordinary shares outstanding during the period, both adjusted
for the effects of all dilutive potential ordinary shares.




In the calculation of diluted earnings per share, those options or
warrants have a dilutive effect if (a) the average market price of
the related ordinary shares for the period exceeds the exercise
price or (b) the selling price of the instrument to be tendered is
below that at which the instrument may be tendered under the
option or warrant agreement and the resulting discount
establishes an effective exercise price below the market price of
the ordinary shares obtainable upon exercise.


Potential ordinary shares whose conversion to ordinary shares
would decrease net profit per share from continuing ordinary
operations or increase loss per share from continuing ordinary
operations.
The diminishing balance method results in a decreasing charge
over the useful life.




(ii)direct operating expenses (including repairs and
maintenance) arising from investment property that generated
rental income during the period; and



IFRS 7.B17 If an entity has exposure to only one type of market
risk in only one economic environment, it would not show
disaggregated information



IAS 32 Financial Instruments: Disclosure and Presentation
A component of an enterprise: (a) that the enterprise, pursuant
to a single plan, is: (i) disposing of substantially in its entirety,
such as by selling the component in a single transaction, by
demerger or spin-off of ownership of the component to the
enterprise’s shareholders; (ii) disposing of piecemeal, such as
by selling off the component’s assets and settling its liabilities
individually; or (iii) terminating through abandonment; (b) that
represents a separate major line of business or geographical
area of operations; and(c) that can be distinguished
operationally and for financial reporting purposes.




(d) the expense recognised during the period in respect of bad
or doubtful debts due from related parties.
For example, sales of assets from an investor (or its
consolidated subsidiaries) to an associate.




(d) The earnings contingency has no effect on basic earnings
per share because it is not certain that the condition is satisfied
until the end of the contingency period.

TITLE
In many cases, contemporaneous documentation prepared to
support the decision to acquire the asset will contain an
assessment of the future economic benefits.
An entity may change its accounting policies for exploration and
evaluation expenditures if the change makes the financial
statements more relevant to the economic decision-making
needs of users and no less reliable, or more reliable and no
less relevant to those needs.




A method of calculating amortisation using the effective interest
rate of a financial asset or financial liability. The effective
interest rate is the rate that exactly discounts the expected
stream of future cash payments through maturity or the next
market-based repricing date to the current net carrying amount
of the financial asset or financial liability. That computation
should include all fees and points paid or received between
parties to the contract. The effective interest rate is sometimes
termed the level yield to maturity or to the next repricing date,
and is the internal rate of return of the financial asset or
financial liability for that period.


The effective interest rate is the rate that exactly discounts
estimated future cash payments or receipts through the
expected life of the financial instrument or, when appropriate, a
shorter period to the net carrying amount of the financial asset
or financial liability.




IG32An entity complies with IAS 21 The Effects of Changes in
Foreign Exchange Rates in determining its measurement
currency and presentation currency (see SIC-19 Reporting
Currency-Measurement and Presentation of Financial
Statements under IAS 21 and IAS 29).


 [ref] see paragraph 9:The following are examples of
expenditures that might be included in the initial measurement
of exploration and evaluation assets (the list is not exhaustive):
A derivative that is a component of a hybrid (combined)
financial instrument that includes both the derivative and a host
contract – with the effect that some of the cash flows of the
combined instrument vary in a similar way to a stand-alone
derivative.
Title




Similarly, the entity's actuarial assumptions at the date of
transition to IFRSs about future employee turnover rates do not
reflect a significant increase in estimated employee turnover
rates as a result of a curtailment of the pension plan that
occurred after the date of transition to IFRSs (paragraph 32 of
the IFRS).




IFRS 7.IG26 Past due does not mean that a counterparty will
never pay, but it can trigger various actions such as
renegotiation, enforcement of covenants, or legal proceedin

(e)requires enhanced disclosure about the transition to IFRSs.
Employee benefits under which either:(a) employees are
entitled to receive equity financial instruments issued by the
enterprise (or its parent); or(b) the amount of the enterprise’s
obligation to employees depends on the future price of equity
financial instruments issued by the enterprise.


Formal or informal arrangements under which an enterprise
provides equity compensation benefits for one or more
employees.



If the liability component is no longer outstanding at the date of
transition to IFRSs, a first-time adopter need not separate the
initial equity component of the instrument from the cumulative
interest accreted on the liability component (paragraph 23 of the
IFRS).




A method of accounting whereby the investment (an interest in
a jointly controlled entity) is initially recorded at cost and
adjusted thereafter for the post acquisition change in the
investor’s (the venturer’s) share of net assets of the investee
(the jointly controlled entity). The income statement reflects the
investor’s (the venturer’s) share of the results of operations of
the investee (the jointly controlled entity).




Net realisable value is the estimated selling price in the ordinary
course of business less the estimated costs of completion and
the estimated costs necessary to make the sale.




TITLE




It may use such event-driven fair value measurements as
deemed cost for IFRSs at the date of that measurement.
OLD TITLE
Events after the balance sheet date are those events, both
favourable and unfavourable, that occur between the balance
sheet date and the date when the financial statements are
authorised for issue. Two types of events can be identified:(a)
those that provide evidence of conditions that existed at the
balance sheet date (adjusting events after the balance sheet
date); and(b) those that are indicative of conditions that arose
after the balance sheet date (non-adjusting events after the
balance sheet date).


In addition to the types of events in paragraph 59, objective
evidence of impairment for an investment in an equity
instrument includes information about significant changes with
an adverse effect that have taken place in the technological,
market, economic or legal environment in which the issuer
operates, and indicates that the cost of the investment in the
equity instrument may not be recovered.




(b)to specify when exchange transactions (ie transactions in
which investment property is acquired in exchange for non-
monetary assets, in whole or in part) have commercial
substance and how such transactions, with or without
commercial substance, are accounted for; and




The Board considered these cost-benefit constraints and
developed targeted exemptions from the general principle
described in paragraph BC25.


Fair value of all outstanding shares before the exercise of rights
+ total amount received from exercise of rights




The first annual financial statements in which an entity adopts
International Financial Reporting Standards (IFRSs), by an
explicit and unreserved statement of compliance with IFRSs.

An entity shall disclose information that identifies and explains
the amounts recognised in its financial statements arising from
the exploration for and evaluation of mineral resources.
An entity shall apply the IFRS to exploration and evaluation
expenditures that it incurs.


An entity shall disclose information that identifies and explains
the amounts recognised in its financial statements arising from
the exploration for and evaluation of mineral resources. // TITLE




Income or expenses that arise from events or transactions that
are clearly distinct from the ordinary activities of the enterprise
and therefore are not expected to recur frequently or regularly.




This results in fair value measurement (except when the entity
cannot determine a reliable fair value, see IAS 39, paragraph
70), with changes in fair value recognised in the income
statement.




IFRS 7.20(c)(ii) trust and other fiduciary activities that result in
the holding or investing of assets on behalf of individuals,
trusts, retirement benefit plans, and other institutions




In its consolidated opening IFRS balance sheet, parent L
recognises finance lease obligations of 300 and leased assets
of 250, and charges 50 to retained earnings (paragraph B2(f)).
A financial asset or liability that was acquired or incurred
principally for the purpose of generating a profit from short-term
fluctuations in price or dealer’s margin. A financial asset should
be classified as held for trading if, regardless of why it was
acquired, it is part of a portfolio for which there is evidence of a
recent actual pattern of short-term profit-taking. Derivative
financial assets and derivative financial liabilities are always
deemed held for trading unless they are designated and
effective hedging instruments.



IFRS 7 BC6 ompetition between banks, non-bank financial
services firms, and financial conglomerates




TITLE - OLD



TITLE
(b)includes an illustrative example to show how a first-time
adopter might disclose how the transition to IFRSs affected its
reported financial position, financial performance and cash
flows, as required by paragraphs 39(a) and (b), 40 and 41 of the
IFRS (paragraph IG63).




TITLE
Provisions may arise from firm sales contracts in excess of
inventory quantities held or from firm purchase contracts.




However, the Board decided that it is more important to achieve
comparability over time within a first-time adopter's first IFRS
financial statements and between different entities adopting
IFRSs for the first time at a given date; achieving comparability
between first-time adopters and entities that already apply
IFRSs is a secondary objective.       "An entity that presents its
first IFRS financial statements"


IFRS 1 FIRST-TIME ADOPTION OF INTERNATIONAL
FINANCIAL REPORTING STANDARDS
TITLE



If an entity's first IFRS financial statements are for a period
beginning before 1 January 2004 and the entity applies this
IFRS instead of SIC-8 First-time Application of IASs as the
Primary Basis of Accounting, it shall disclose that fact.




IFRS 7.IG8 On 1 January 20X1, an entity issues a 10-year bond
with a par value of CU150,000 and an annual fixed coupon rate
of 8 per cent, which is consistent with market rates for bonds
with similar characteristics




IFRS 7.IG10 The entity assumes a flat yield curve, all changes
in interest rates result from a parallel shift in the yield curve, and
the changes in LIBOR are the only relevant changes in market
conditions




Any resultant exchange differences shall be recognised as
income or expense immediately, except that an entity shall
continue to apply its existing accounting policy for exchange
gains and losses related to hedges of the currency risk of a
forecast transaction.
IAS 39 applies to many foreign currency derivatives and,
accordingly, these are excluded from the scope of this
Standard.



A foreign operation, the activities of which are not an integral
part of those of the reporting enterprise.




IG32An entity complies with IAS 21 The Effects of Changes in
Foreign Exchange Rates in determining its measurement
currency and presentation currency (see SIC-19 Reporting
Currency-Measurement and Presentation of Financial
Statements under IAS 21 and IAS 29).




The term 'functional currency' is used in place of 'measurement
currency' (the term used in SIC-19) because it is the more
commonly used term, but with essentially the same meaning.

Errors discovered in the current period that are of such
significance that the financial statements of one or more prior
periods can no longer be considered to have been reliable at
the date of their issue.
Contributions by an enterprise, and sometimes its employees,
into an entity, or fund, that is legally separate from the reporting
enterprise and from which the employee benefits are paid.




Previous GAAP may differ significantly from IFRSs, and in
some countries there are no accounting requirements at all for
business combinations.
The restatement of some or all of the items in the financial
statements for changes in the general price level.
In the Exposure Draft (ED), the Board proposed to include
within IAS 16's general recognition principle only the recognition
of subsequent expenditures that are replacements of a part of
an item of property, plant and equipment.

A distinguishable component of an enterprise that is engaged in
providing products or services within a particular economic
environment and that is subject to risks and returns that are
different from those of components operating in other economic
environments.
The enterprise is normally viewed as a going concern, that is,
as continuing in operation for the foreseeable future. It is
assumed that the enterprise has neither the intention nor the
necessity of liquidation or of curtailing materially the scale of its
operations.
Any excess of the cost of the acquisition over the acquirer’s
interest in the fair value of the identifiable assets and liabilities
acquired as at the date of the exchange transaction.

In its history, the entity has never refused to redeem members’
shares, although the governing board has the right to do so.



If redemption is unconditionally prohibited by local law,
regulation or the entity’s governing charter, members’ shares
are equity.
Government, government agencies and similar bodies whether
local, national or international.




TITLE




This occurs, for example, when agricultural crops have been
harvested or minerals have been extracted and sale is assured
under a forward contract or a government guarantee, or when
an active market exists and there is a negligible risk of failure to
sell.
An aggregation of similar living animals or plants.




In the case of the lessee, that part of the residual value which is
guaranteed by the lessee or by a party related to the lessee (the
amount of the guarantee being the maximum amount that
could, in any event, become payable); and in the case of the
lessor, that part of the residual value which is guaranteed by the
lessee or by a third party unrelated to the lessor who is
financially capable of discharging the obligations under the
guarantee.




(b)The continuation of previous GAAP hedge accounting
practices could permit the non-recognition of derivatives or the
recognition of deferred debits and credits that are not assets
and liabilities.
The degree to which offsetting changes in fair value or cash
flows attributable to a hedged risk are achieved by the hedging
instrument.

However, if an entity designated a net position as a hedged
item under previous GAAP, it may designate an individual item
within that net position as a hedged item under IFRSs, provided
that it does so no later than the date of transition to IFRSs.//An
asset, liability, firm commitment, or forecasted future transaction
that (a) exposes the enterprise to risk of changes in fair value or
changes in future cash flows and that (b) for hedge accounting
purposes, is designated as being hedged.




Designating one or more hedging instruments so that their
change in fair value is an offset, in whole or in part, to the
change in fair value or cash flows of a hedged item.
29An entity shall not reflect in its opening IFRS balance sheet
a hedging relationship of a type that does not qualify for hedge
accounting under IAS 39 (for example, many hedging
relationships where the hedging instrument is a cash instrument
or written option; where the hedged item is a net position; or
where the hedge covers interest risk in a held-to-maturity
investment).


Inventories encompass goods purchased and held for resale
including, for example, merchandise purchased by a retailer
and held for resale, or land and other property held for resale.




Financial assets with fixed or determinable payments and fixed
maturity that an enterprise has the positive intent and ability to
hold to maturity other than loans and receivables originated by
the enterprise.




Assets are recorded at the amount of cash or cash equivalents
paid or the fair value of the consideration given to acquire them
at the time of their acquisition. Liabilities are recorded at the
amount of proceeds received in exchange for the obligation, or
in some circumstances (for example, income taxes), at the
amounts of cash or cash equivalents expected to be paid to
satisfy the liability in the normal course of business.


Future cash flows in a group of financial assets that are
collectively evaluated for impairment are estimated on the basis
of historical loss experience for assets with credit risk
characteristics similar to those in the group.
In any financial statements containing historical summaries or
comparative information under previous GAAP, an entity shall:
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').
Loss of purchasing power of money at such a rate that
comparison of amounts from transactions and other events that
have occurred at different times, even within the same
accounting period, is misleading. Hyperinflation is indicated by
characteristics of the economic environment of a country which
include, but are not limited to, the following:(a) the general
population prefers to keep its wealth in nonmonetary assets or
in a relatively stable foreign currency. Amounts of local
currency held are immediately invested to maintain purchasing
power;(b) the general population regards monetary amounts not
in terms of the local currency but in terms of a relatively stable
foreign currency. Prices may be quoted in that currency;(c)
sales and purchases on credit take place at prices that
compensate for the expected loss of purchasing power during
the credit period, even if the period is short; (d) interest rates,
wages and prices are linked to a price index; and(e) the
cumulative inflation rate over three years is approaching, or
exceeds, 100%.




However, the Board concluded that a requirement to measure
all assets and liabilities at fair value at the date of transition to
IFRSs would be unreasonable, given that an entity may use an
IFRS-compliant cost-based measurement before and after that
date for some items.
When recoverable amount declines below carrying amount.




TITLE
The impairment test shall be based on conditions at the date of
transition to IFRSs.
IFRS 1 IMPLEMENTATION GUIDANCE JUNE 2003


Consistently with the Exposure Draft's proposals, the Standard
provides an impracticability exemption from retrospective
application of changes in accounting policies, including
retrospective application of changes made in accordance with
the transitional provisions in a Standard or an Interpretation.
If these contracts are 'in the money' during the period (ie the
exercise or settlement price is above the average market price
for that period), the potential dilutive effect on earnings per
share shall be calculated as follows:




Because incidental operations are not necessary to bring an
asset to the condition necessary for it to be capable of
operating in the manner intended by management, the income
and related expenses of incidental operations are recognised in
profit or loss, and included in their respective classifications of
income and expense.




Title




Title




Preference shares that provide for a low initial dividend to
compensate an entity for selling the preference shares at a
discount, or an above-market dividend in later periods to
compensate investors for purchasing preference shares at a
premium, are sometimes referred to as increasing rate
preference shares.
Therefore, to maximise the dilution of basic earnings per share,
each issue or series of potential ordinary shares is considered
in sequence from the most dilutive to the least dilutive, ie
dilutive potential ordinary shares with the lowest 'earnings per
incremental share' are included in the diluted earnings per
share calculation before those with a higher earnings per
incremental share.
For groups with subsidiaries that are required to prepare
individual financial statements, the cost could be extensive as
enterprises may create a separate subsidiary to hold each
property;
The redemption or induced conversion of convertible
preference shares may affect only a portion of the previously
outstanding convertible preference shares.



TITLE OF IAS 15 superseded as per BV 2004



Initial direct costs are incremental costs that are directly
attributable to negotiating and arranging a lease.



IG50A first-time adopter may elect to use the fair value of an
intangible asset at the date of an event such as a privatisation
or initial public offering as its deemed cost at the date of that
event (paragraph 19 of the IFRS), provided that the intangible
asset qualifies for recognition under IAS 38 (paragraph 10 of
the IFRS).


Payment to a third party, including a trust (sometimes called 'in-
substance defeasance'), does not, by itself, relieve the debtor of
its primary obligation to the creditor, in the absence of legal
release.




TITLE




An identifiable non-monetary asset without physical substance
held for use in the production or supply of goods or services, for
rental to others, or for administrative purposes.

Title
Title
The Standard revises the requirements in the previous version
of IAS 21 for distinguishing between foreign operations that are
integral to the operations of the reporting entity (referred to
below as 'integral foreign operations') and foreign entities.



The increase during a period in the present value of a defined
benefit obligation which arises because the benefits are one
period closer to settlement.
The discount rate that, at the inception of the lease, causes the
aggregate present value of:(a) the minimum lease payments;
and(b) the unguaranteed residual valueto be equal to the fair
value of the leased asset.
The interest rate implicit in the lease is the discount rate that, at
the inception of the lease, causes the aggregate present value
of (a) the minimum lease payments and (b) the unguaranteed
residual value to be equal to the sum of (i) the fair value of the
leased asset and (ii) any initial direct costs of the lessor.


A price risk – The risk that the value of a financial instrument
will fluctuate due to changes in market interest rates.

For example, when an entity enters into an interest rate strip
whereby the counterparty obtains the right to the interest cash
flows, but not the principal cash flows from a debt instrument,
paragraphs 17-23 are applied to the interest cash flows.



(e) An embedded prepayment option in an interest-only or
principal-only strip is closely related to the host contract
provided the host contract (i) initially resulted from separating
the right to receive contractual cash flows of a financial
instrument that, in and of itself, did not contain an embedded
derivative, and (ii) does not contain any terms not present in the
original host debt contract.
TITLE

A financial report containing either a complete set of financial
statements (as described in IAS 1) or a set of condensed
financial statements (as described in IAS 34) for an interim
period.
Title


A financial reporting period shorter than a full financial year.

IFRS 7B4(a) First, the entity computes the liability’s internal rate
of return at the start of the period using the observed market
price of the liability and the liability’s contractual cash flows at
the start of the period


IG47If an internally generated intangible asset qualifies for
recognition at the date of transition to IFRSs, an entity
recognises the asset in its opening IFRS balance sheet even if
it had recognised the related expenditure as an expense under
previous GAAP.
IFRS 1 should be read in the context of its objective and the
Basis for Conclusions, the Preface to International Financial
Reporting Standards and the Framework for the Preparation
and Presentation of Financial Statements.




The Board noted that the financial statements of an entity that is
part of a consolidated group may include the effects of
extensive intragroup transactions.




TITLE
TITLE




The equity method is a method of accounting whereby the
investment is initially recognised at cost and adjusted thereafter
for the post acquisition change in the investor’s share of net
assets of the investee.




IFRS 7.IG18(b) Thus, if an entity’s counterparties are
concentrated in one or more credit qualities (such as secured
loans or unsecured loans) or in one or more credit ratings (such
as investment grade or speculative grade), it would disclose
separately exposure to risks arising from each concentration of
counterparties
TITLE




1. This Standard shall be applied in accounting for investments
in associates. However, it does not apply to investments in
associates held by:
(a) venture capital organisations, or
(b) mutual funds, unit trusts and similar entities including
investment-linked insurance funds


TITLE




(d)irrevocable commitments and contingencies and
commitments arising from off balance sheet items.




Specific identification of cost means that specific costs are
attributed to identified items of inventory.




TITLE




TITLE
The gain or loss arising from the derecognition of an item of
property, plant and equipment shall be included in profit or loss
when the item is derecognised (unless IAS 17 requires
otherwise on a sale and leaseback).


Some leasehold interests held for investment would remain
classified as operating leases (eg leases with significant
contingent rents), and hence could not be investment property
in accordance with IAS 40.
Title


Usually a merger between two companies in which either:(a) the
assets and liabilities of one company are transferred to the
other company and the first company is dissolved; or(b) the
assets and liabilities of both companies are transferred to a new
company and both the original companies are dissolved.




IFRS7.IG38 For example, an entity may acquire a zero-cost
interest rate collar that includes an out-of-the-money leveraged
written option
However, the acquirer applies paragraph 25 to new assets
acquired, and liabilities assumed, by the acquiree after that
business combination and still held at the acquirer's date of
transition to IFRSs.




If the liability component is no longer outstanding at the date of
transition to IFRSs, a first-time adopter need not separate the
initial equity component of the instrument from the cumulative
interest accreted on the liability component (paragraph 23 of the
IFRS).
The assumption that the items of inventory which were
purchased or produced last are sold first, and consequently the
items remaining in inventory at the end of the period are those
first purchased or produced.




The availability of sufficient funds to meet deposit withdrawals
and other financial commitments as they fall due.



The risk that an enterprise will encounter difficulty in raising
funds to meet commitments associated with financial
instruments. Liquidity risk may result from an inability to sell a
financial asset quickly at close to its fair value.




Instruments that are classified as loans and receivables are
measured at amortised cost without regard to the entity's
intention to hold them to maturity.




IFRS 7.18(b) the carrying amount of the loans payable in default
at the reporting date




A financial asset or a group of financial assets is impaired and
impairment losses are incurred if, and only if, there is objective
evidence of impairment as a result of one of more events that
occurred after the initial recognition of the asset (a 'loss event')
and that loss event (or events) has an impact on the estimated
future cash flows of the financial asset or group of financial
assets that can be reliably estimated.


An entity shall present basic and diluted earnings per share,
even if the amounts are negative (ie a loss per share).




Decreases in economic benefits and as such they are no
different in nature from other expenses.
IFRS 7.BC43/c) inclusion of such information in a management
commentary section outside the financial statements would be
consistent with practice in other jurisdictions, including the US




In that case, if the effect is dilutive, the calculation of diluted
earnings per share is based on the number of ordinary shares
that would be issued if the market price at the end of the
reporting period were the market price at the end of the
contingency period.
If artificially low rates of interest are quoted, selling profit shall
be restricted to that which would apply if a market rate of
interest were charged.
A price risk – The risk that the value of a financial instrument
will fluctuate as a result of changes in market prices whether
those changes are caused by factors specific to the individual
security or its issuer or factors affecting all securities trade

The amount obtainable from the sale, or payable on the
acquisition, of a financial instrument in an active market.




EXPLANATION OF MATERIAL ADJUSTMENTS TO THE
CASH FLOW STATEMENT FOR 2004:
Financial statements do not comply with IFRSs if they contain
either material errors or immaterial errors made intentionally to
achieve a particular presentation of an entity's financial position,
financial performance or cash flows.

Material Omissions or misstatements of items are material if
they could, individually or collectively, influence the economic
decisions of users taken on the basis of the financial
statements.
IFRS 7.B5(a)(iii) ...that disclosure includes a narrative
description of the circumstances underlying the measurement
or recognition inconsistency that would otherwise arise




Members’ interests in a co-operative are often characterised as
members’ shares, units or the like, and are referred to below as
‘members’ shares’.
TITLE




Inventories encompass goods purchased and held for resale
including, for example, merchandise purchased by a retailer
and held for resale, or land and other property held for resale.




The previous Standard was amended to replace the words
‘mineral ores’ with ‘minerals and mineral products’ to clarify that
the scope exemption is not limited to the early stage of
extraction of mineral ores.
The payments over the lease term that the lessee is or can be
required to make (excluding costs for services and taxes to be
paid by and be reimbursable to the lessor) together with:(a) in
the case of the lessee, any amounts guaranteed by the lessee
or by a party related to the lessee; or(b) in the case of the
lessor, any residual value guaranteed to the lessor by either: (i)
the lessee; (ii) a party related to the lessee; or (iii) an
independent third party financially capable of meeting this
guarantee.However, if the lessee has the option to purchase
the asset at a price which is expected to be sufficiently lower
than the fair value at the date the option becomes exercisable
that, at the inception of the lease, it is reasonably certain that
the option will be exercised, the minimum lease payments
comprise the minimum rentals payable over the lease term and
payment required to exercise this purchase option.




That part of the net results of operations and of net assets of a
subsidiary attributable to interests which are not owned, directly
or indirectly through subsidiaries, by the parent.



Material Omissions or misstatements of items are material if
they could, individually or collectively, influence the economic
decisions of users taken on the basis of the financial
statements.
IFRS 7.IG15(b)(iv) the entity’s processes for monitoring the
continuing effectiveness of such hedges or mitigating devices




Money held and assets (financial assets) and liabilities
(financial liabilities) to be received or paid in fixed or
determinable amounts of money.




(d)Although a new IFRS may have unforeseen consequences
if another party uses financial statements to monitor compliance
with a contract or agreement, that possibility does not justify
prospective application (paragraph BC13(a)).




IFRS 7.17 If an entity has issued an instrument that contains
both a liability and an equity component (see paragraph 28 of
IAS 32) and the instrument has multiple embedded derivatives
whose values are interdependent (such as a callable
convertible debt instrument), it shall disclose the existence of
those features




The Standard stipulates that the requirement to consolidate
investments in subsidiaries applies to venture capital
organisations, mutual funds, unit trusts and similar entities.



(a)stops presenting financial statements under national
requirements, having previously presented them as well as
another set of financial statements that contained an explicit
and unreserved statement of compliance with IFRSs;



Any (remaining) excess, as at the date of the exchange
transaction, of the acquirer’s interest in the fair values of the
identifiable assets and liabilities acquired over the cost of the
acquisition.
The gain or loss arising from the derecognition of an item of
property, plant and equipment shall be determined as the
difference between the net disposal proceeds, if any, and the
carrying amount of the item.
(viii) the net exchange differences arising on the translation of
the financial statements from the functional currency into a
different presentation currency, including the translation of a
foreign operation into the presentation currency of the reporting
entity; and
On acquisition of the investment any difference (whether
positive or negative) between the cost of the investment and the
investor’s share of the fair values of the net identifiable assets
of the associate is treated as goodwill (see IAS 22).



Net investment in a foreign operation is the amount of the
reporting entity's interest in the net assets of that operation.

The gross investment in the lease less unearned finance
income.



However, if an entity designated a net position as a hedged
item under previous GAAP, it may designate an individual item
within that net position as a hedged item under IFRSs, provided
that it does so no later than the date of transition to IFRSs.



Comprises the following components:(a) profit or loss from
ordinary activities; and(b) extraordinary items.




 The amount obtainable from the sale of an asset in an arm’s
length transaction between knowledgeable, willing parties, less
the costs of disposal.




If neither the entity's parent nor the ultimate controlling party
produces financial statements available for public use, the
name of the next most senior parent that does so shall also be
disclosed.
IFRS 7.BC6 The Board observed that the reduction in
regulatory barriers in many countries and increasing
competition between banks, non-bank financial services firms,
and financial conglomerates have resulted in many entities
providing financial services that were traditionally provided only
by entities regulated and supervised as banks
Non-coterminous year-ends                                IN 12
When financial statements of an associate used in applying the
equity method are prepared as of a reporting date that is
different from that of the investor, the difference must be no
greater than three months.


TITLE



(i) non-derivative that includes no contractual obligation for
the issuer to deliver a variable number of its own equity
instruments; or


For example, the reduction of interest expense related to
potential ordinary shares and the resulting increase in profit or
reduction in loss may lead to an increase in the expense related
to a non-discretionary employee profit-sharing plan.

The fair value model differs from the revaluation model that is
permitted for some non-financial assets.




When preference shares are non-redeemable, the appropriate
classification is determined by the other rights that attach to
them.
(a) its purchase price, including import duties and non-
refundable purchase taxes, after deducting trade discounts and
rebates;




(b) notes receivable and payable;
In accordance with IAS 37 Provisions, Contingent Liabilities and
Contingent Assets an entity recognises any obligations for
removal and restoration that are incurred during a particular
period as a consequence of having undertaken the exploration
for and evaluation of mineral resources.


IFRS 7.IG9 The entity uses LIBOR as its observable
(benchmark) interest rate
IFRS 7.IG14 This valuation technique includes variables other
than data from observable markets
IFRS 7.9(c) Changes in market conditions that give rise to
market risk include changes in an observed (benchmark)
interest rate, commodity price, foreign exchange rate or index of
prices or rates
(a) First, the entity computes the liability's internal rate of
return at the start of the period using the observed market price
of the liability and the liability's contractual cash flows at the
start of the period.




See set-off, legal right of
A contract in which the unavoidable costs of meeting the
obligations under the contract exceed the economic benefits
expected to be received under it.




The time between the acquisition of materials entering into a
process and its realisation in cash or an instrument that is
readily convertible into cash.


TITLE


A financial instrument that gives the holder the right to purchase
ordinary shares.
Both parties to a forward contract have an obligation to perform
at the agreed time, whereas performance under an option
contract occurs only if and when the holder of the option
chooses to exercise it.



Any activities which are undertaken by an enterprise as part of
its business and such related activities in which the enterprise
engages in furtherance of, incidental to, or arising from these
activities.
Net realisable value is the estimated selling price in the ordinary
course of business less the estimated costs of completion and
the estimated costs necessary to make the sale.

An equity instrument that is subordinate to all other classes of
equity instruments.
In addition, if, and only if, an intangible asset meets both the
recognition criteria in IAS 38 (including reliable measurement of
original cost) and the criteria in IAS 38 for revaluation (including
the existence of an active market), a first-time adopter may
elect to use one of the following amounts as its deemed cost
(paragraph 18 of the IFRS):
See loans and receivables originated by the enterprise




The associated liability is measured at (i) the option exercise
price less the time value of the option if the option is in or at the
money, or (ii) the fair value of the transferred asset less the time
value of the option if the option is out of the money.



(eg the outsourcing of the data processing functions of an
entity)



the investor’s debt or equity instruments are not traded in a
public market (a domestic or foreign stock exchange or an over-
the-counter market, including local and regional markets)




the parent is itself a wholly-owned subsidiary, or the parent is a
partially-owned subsidiary of another entity and its other
owners, including those not otherwise entitled to vote, have
been informed about, and do not object to, the parent not
preparing consolidated financial statements




For IAS 33 the Board's main objective was a limited revision to
provide additional guidance and illustrative examples on
selected complex matters, such as the effects of contingently
issuable shares; potential ordinary shares of subsidiaries, joint
ventures or associates; participating equity instruments; written
put options; purchased put and call options; and mandatorily
convertible instruments.


BC37Although the IFRS treats amounts assigned under
previous GAAP to goodwill and other assets acquired and
liabilities assumed in a past business combination as their
deemed cost under IFRSs at the date of the business
combination, an entity needs to adjust their carrying amounts in
its opening IFRS balance sheet, as follows.
The increase in the present value of the defined benefit
obligation for employee service in prior periods, resulting in the
current period from the introduction of, or changes to, post-
employment benefits or other long-term employee benefits.
Past service cost may be either positive (where benefits are
introduced or improved) or negative (where existing benefits are
reduced).




The pension liability increased by 130 during 2004, which
caused increases in cost of sales (50), distribution costs (30)
and administrative expenses (50).


A method by which contract revenue is matched with the
contract costs incurred in reaching the stage of completion,
resulting in the reporting of revenue, expenses and profit which
can be attributed to the proportion of work completed.




(a)a change in accounting policy shall be applied
retrospectively and prior period information restated unless it is
impracticable to determine either the cumulative effect or the
period-specific effects of the change;


 'Perpetual' debt instruments (such as 'perpetual' bonds,
debentures and capital notes) normally provide the holder
with the contractual right to receive payments on account
of interest at fixed dates extending into the indefinite future,
either with no right to receive a return of principal or a right
to a return of principal under terms that make it very
unlikely or very far in the future.



To the extent that service providers have inventories, they
measure them at the costs of their production. These costs
consist primarily of the labour and other costs of personnel
directly engaged in providing the service, including supervisory
personnel, and attributable overheads.




(a) Assets held by a long term employee benefit fund; and
(b) qualifying insurance policies.




(b) An entity shall disclose the carrying amount of financial
assets pledged as collateral for liabilities, the carrying amount
of financial assets pledged as collateral for contingent liabilities,
and (consistently with paragraphs 60(a) and 63(g)) any material
terms and conditions relating to assets pledged as collateral.
An entity may own share warrants, share call options, debt or
equity instruments that are convertible into ordinary shares, or
other similar instruments that have the potential, if exercised or
converted, to give the entity voting power or reduce another
party's voting power over the financial and operating policies of
another entity (potential voting rights).




shall be the amounts in (a) and (b) adjusted for the after-tax
amounts of preference dividends, gains or losses on settlement
of preference shares, and other similar effects of preference
shares classified as equity.
Ordinary shares participate in profit for the period only after
other types of shares such as preference shares have
participated.


IG32An entity complies with IAS 21 The Effects of Changes in
Foreign Exchange Rates in determining its measurement
currency and presentation currency (see SIC-19 Reporting
Currency-Measurement and Presentation of Financial
Statements under IAS 21 and IAS 29).


This evolutionary step forward will allow preparers and users to
gain greater experience working with a fair value model and will
allow time for certain property markets to achieve greater
maturity.
TITLE


Previous GAAP may differ significantly from IFRSs, and in
some countries there are no accounting requirements at all for
business combinations. "The basis of accounting that a first-
time adopter used immediately before adopting IFRSs".




There are three types of price risk: currency risk, interest rate
risk and market risk. The term “price risk” embodies not only
the potential for loss but also the potential for gain.

If an entity's first IFRS financial statements are for a period
beginning before 1 January 2004 and the entity applies this
IFRS instead of SIC-8 First-time Application of IASs as the
Primary Basis of Accounting, it shall disclose that fact.

The primary economic environment in which an entity operates
is normally the one in which it primarily generates and expends
cash.




(a)The Board's primary objective is comparability within a first-
time adopter's first IFRS financial statements and between
different first-time adopters switching to IFRSs at the same time
(paragraph BC10).


(e) An embedded prepayment option in an interest-only or
principal-only strip is closely related to the host contract
provided the host contract (i) initially resulted from separating
the right to receive contractual cash flows of a financial
instrument that, in and of itself, did not contain an embedded
derivative, and (ii) does not contain any terms not present in the
original host debt contract.
In case 3 below, paragraphs 31-34 of the IFRS do not require
modifications to the principles in IAS 10.
Prior period errors are omissions from, and misstatements in,
the entity's financial statements for one or more prior periods
arising from a failure to use, or misuse of, reliable information
that:




IG50A first-time adopter may elect to use the fair value of an
intangible asset at the date of an event such as a privatisation
or initial public offering as its deemed cost at the date of that
event (paragraph 19 of the IFRS), provided that the intangible
asset qualifies for recognition under IAS 38 (paragraph 10 of
the IFRS).
(c) in the form of materials or supplies to be consumed in the
production process or in the rendering of services.




Local law, regulation or the entity’s governing charter can
impose various types of prohibitions on the redemption of
members’ shares, eg unconditional prohibitions or prohibitions
based on liquidity criteria.




A property interest that is held by a lessee under an operating
lease may be classified and accounted for as investment
property provided that:
TITLE




BC82The Exposure Draft of June 2002 proposed an option for
an entity that already applies IFRSs to designate any financial
asset as held for trading when it first applies the proposed
improvements.
(d)Although a new IFRS may have unforeseen consequences
if another party uses financial statements to monitor compliance
with a contract or agreement, that possibility does not justify
prospective application (paragraph BC13(a)).// Application of a
new accounting policy to the events and transactions occurring
after the date of the change




TITLE



IFRS 7.BC19 The Board believed that this is often a reasonable
proxy for the change in fair value that is attributable to changes
in the liability’s credit risk…




This Standard shall be applied by entities whose ordinary
shares or potential ordinary shares are publicly traded and by
entities that are in the process of issuing ordinary shares or
potential ordinary shares in public securities markets.




The costs of purchase of inventories comprise the purchase
price, import duties and other taxes (other than those
subsequently recoverable by the entity from the taxing
authorities), and transport, handling and other costs directly
attributable to the acquisition of finished goods, materials and
services.




Consequently, a financial instrument that gives the holder the
right to put the instrument back to the issuer for cash or another
financial asset (a 'puttable instrument') is a financial liability of
the issuer.

(i)the first-time adopter may have classified a past business
combination as an acquisition and recognised as an intangible
asset an item that does not qualify for recognition as an asset
under IAS 38 Intangible Assets.
IFRS 7 heading before para 34




IFRS 7.IG24(c) the amount of an entity’s rated and unrated
credit exposures




(d)does not restate the accumulated depreciation and
amortisation of the net identifiable assets in (c), unless the
depreciation methods and rates under previous GAAP result in
amounts that differ materially from those required under IFRSs
(for example, if they were adopted solely for tax purposes and
do not reflect a reasonable estimate of the asset's useful life
under IFRSs).
IFRS 7.B19 In determining what a reasonably possible change
in the relevant risk variable is, an entity should consider



Trade discounts, rebates and other similar items are deducted
in determining the costs of purchase.




Recognised financial instruments include equity
instruments issued by the entity and financial assets and
financial liabilities that are within the scope of IAS 39.




This Standard provides guidance on the determination of cost
and its subsequent recognition as an expense, including any
write-down to net realisable value.
If those recognition criteria are met, the acquirer measures the
asset on the basis that IAS 38 would require in the separate
balance sheet of the acquiree.
The cost of inventories may not be recoverable if those
inventories are damaged, if they have become wholly or
partially obsolete, or if their selling prices have declined.




In some cases, the number of shares or the amount of paid-in
capital subject to a redemption prohibition may change from
time to time.




(b)ordinary shares issued on the voluntary reinvestment of
dividends on ordinary or preference shares are included when
dividends are reinvested;
Parties are considered to be related if one party has the ability
to control the other party or exercise significant influence over
the other party in making financial and operating decisions.




TITLE




Accordingly, the Board moved the reliability exception from the
definition to the section on subsequent measurement
(paragraphs 47-49).
The Board included the 'reliable measurement' test for using fair
value to measure these exchanges to minimise the risk that
entities could 'manufacture' gains by attributing inflated values
to the assets exchanged.




(ii)direct operating expenses (including repairs and
maintenance) arising from investment property that generated
rental income during the period; and


Normally derived from the current acquisition cost of a similar
asset, new or used, or of an equivalent productive capacity or
service potential.
IFRS 7.15(b) the fair value of any such collateral sold or
repledged, and whether the entity has an obligation to return it




The currency used in presenting the financial statements.




An enterprise for which there are users who rely on the financial
statements as their major source of financial information about
the enterprise.
When a reporting entity prepares financial statements, the
Standard requires each individual entity included in the
reporting entity-whether it is a stand-alone entity, an entity with
foreign operations (such as a parent) or a foreign operation
(such as a subsidiary or branch)-to determine its functional
currency and measure its results and financial position in that
currency.
For the disclosure required by paragraph 41 of the IFRS,
adjustments made centrally to an unpublished reporting
package are not corrections of errors.



An agreement to transfer a financial asset to another party in
exchange for cash or other consideration and a concurrent
obligation to reacquire the financial asset at a future date for an
amount equal to the cash or other consideration exchanged
plus int
An equity instrument is any contract that evidences a residual
interest in the assets of an entity after deducting all of its
liabilities.
The net amount which an enterprise expects to obtain for an
asset at the end of its useful life after deducting the expected
costs of disposal.




4A restructuring provision of 250 was recognised under
previous GAAP at 1 January 2004, but did not qualify for
recognition under IFRS until the year ended 31 December
2004.




(b)The other exceptions prohibit full retrospective application
of IFRSs to some aspects of derecognition (paragraphs BC20-
BC23), hedge accounting (paragraphs BC75-BC80), and
estimates (paragraph BC84).


Interest, dividends and other revenue derived from the plan
assets, together with realised and unrealised gains or losses on
the plan assets, less any costs of administering the plan and
less any tax payable by the plan itself.




IG10If an entity adopts the allowed alternative treatment in
IAS 16 for some or all classes of property, plant and equipment,
it presents the cumulative revaluation surplus as a separate
component of equity.
The fair value of an asset at the date of a revaluation less any
subsequent accumulated depreciation.

TITLE




TITLE
An acquisition when an enterprise obtains ownership of the
shares of another enterprise but as part of the exchange
transaction issues enough voting shares, as consideration,
such that control of the combined enterprise passes to the
owners of the enterprise whose shares have been acquired.




If an entity sells a financial asset and retains only a right of first
refusal to repurchase the transferred asset at fair value if the
transferee subsequently sells it, the entity derecognises the
asset because it has transferred substantially all the risks and
rewards of ownership.


the period for which the entity has the right to explore in the
specific area has expired during the period or will expire in the
near future, and is not expected to be renewed.

(b)a bonus element in any other issue, for example a bonus
element in a rights issue to existing shareholders;


TITLE




IFRS 7.13(b) the nature of the risks and rewards of ownership
to which the entity remains exposed
Possibilities of losses from idle capacity or technological
obsolescence and of variations in return due to changing
economic conditions.

To minimise costs, an entity may request a qualified actuary to
carry out a detailed actuarial valuation at one or two of these
dates and roll the valuation(s) forward or back to the other
date(s).
If an entity obtains a full actuarial valuation at one or two of
these dates and rolls that (those) valuation(s) forward or back to
the other date(s), any such roll forward or roll back needs to
reflect material transactions and other material events
(including changes in market prices and interest rates) between
those dates (IAS 19, paragraph 57).




The sale of an asset by the vendor and the leasing of the same
asset back to the vendor. The rentals and the sale price are
usually interdependent as they are negotiated as a package
and need not represent fair values.
The process by which financial assets are transformed into
securities.

Those operating assets that are employed by a segment in its
operating activities and that either are directly attributable to the
segment or can be allocated to the segment on a reasonable
basis.
Expense resulting from the operating activities of a segment
that is directly attributable to the segment and the relevant
portion of an expense that can be allocated on a reasonable
basis to the segment, including expenses relating to sales to
external c


Revenue reported in the enterprise’s income statement that is
directly attributable to a segment and the relevant portion of
enterprise revenue that can be allocated on a reasonable basis
to a segment, whether from sales to external customers or from
transactions with other segments of the same enterprise.


The cost of a self-constructed asset is determined using the
same principles as for an acquired asset.

Net realisable value is the estimated selling price in the ordinary
course of business less the estimated costs of completion and
the estimated costs necessary to make the sale.




Land and buildings are separable assets and are accounted for
separately, even when they are acquired together.

When an entity presents both consolidated financial statements
and separate financial statements prepared in accordance with
IAS 27 Consolidated and Separate Financial Statements, the
disclosures required by this Standard need be presented only
on the basis of the consolidated information.



When the costs of conversion of each product are not
separately identifiable, they are allocated between the products
on a rational and consistent basis.
The Board concluded that no exemption was justified for past
service cost.



(i)to recognise all derivatives or other interests, such as
servicing rights or servicing liabilities, retained after that
transaction that qualify for recognition under this Standard or
other IFRSs; and
(i)to recognise all derivatives or other interests, such as
servicing rights or servicing liabilities, retained after that
transaction that qualify for recognition under this Standard or
other IFRSs; and
IG31Paragraph 24 of the IFRS applies if a subsidiary
becomes a first-time adopter later than its parent, for example if
the subsidiary previously prepared a reporting package under
IFRSs for consolidation purposes but did not present a full set
of financial statements under IFRSs.
A debtor's legal right, by contract or otherwise, to settle or
otherwise eliminate all or a portion of an amount due to a
creditor by applying against that amount an amount due from
the creditor.
To make a cash payment based on the change in fair value of
two offsetting derivatives.




The date that a financial asset is delivered to the enterprise that
purchased it.
Settlement date accounting refers to (a) the recognition of
an asset on the day it is received by the entity, and (b) the
derecognition of an asset and recognition of any gain or
loss on disposal on the day that it is delivered by the entity.

The economic effect of issuing such an instrument is
substantially the same as issuing simultaneously a debt
instrument with an early settlement provision and warrants to
purchase ordinary shares, or issuing a debt instrument with
detachable share purchase warrants.




those contingent liabilities that arise because the investor is
severally liable for all or part of the liabilities of the associate.




 Potential voting rights such as share call options and
convertible debt are capable of changing an entity's voting
power over another entity-if the potential voting rights are
exercised or converted, then the relative ownership of the
ordinary shares carrying voting rights changes.




An example is a share consolidation combined with a special
dividend.




TITLE
Significant influence is the power to participate in the financial
and operating policy decisions of an entity, but is not control
over those policies.




(ii)to consolidate all special purpose entities controlled by the
transferor (see SIC-12 Consolidation-Special Purpose Entities).

Specific identification of cost means that specific costs are
attributed to identified items of inventory.


IFRS 7.IG 18(b) (such as investment grade or speculative
grade)




The respondents also argued that financial statements
prepared in accordance with International Financial Reporting
Standards could be presented on a stand-alone basis.

An embedded derivative is a component of a hybrid (combined)
instrument that also includes a non-derivative host contract-with
the effect that some of the cash flows of the combined
instrument vary in a way similar to a stand-alone derivative.

For this purpose, an entity could be a stand-alone entity, a
parent preparing consolidated financial statements or a parent,
an investor or a venturer preparing separate financial
statements in accordance with IAS 27 Consolidated and
Separate Financial Statements.
IFRS 7.IG31(d) has committed borrowing facilities (eg
commercial paper facilities) or other lines of credit (eg stand-by
credit facilities) that it can access to meet liquidity needs




(a)start-up costs (unless they are necessary to bring the
property to the condition necessary for it to be capable of
operating in the manner intended by management),

State-controlled entities are within the scope of International
Financial Reporting Standards, ie those that are profit-oriented
are no longer exempted from disclosing transactions with other
state-controlled entities.
new TITLE




The first annual financial statements in which an entity adopts
International Financial Reporting Standards (IFRSs), by an
explicit and unreserved statement of compliance with IFRSs.




Furthermore, a failure to disclose the effect of material errors
would obscure the 'results of the stewardship of management,
or the accountability of management for the resources entrusted
to it' (Framework, paragraph 14).




IFRS 7.BC29 Circle L represents the value of the liability
component, ie the value of the straight debt and the embedded
call option on the straight debt
These methods include the straight-line method, the
diminishing balance method and the units of production
method.
IFRS 7.B19 A reasonably possible change should not include
remote or ‘worst case’ scenarios or ‘stress tests’

An enterprise that is controlled by another enterprise (known as
the parent).




To enable an entity using this approach to use the information it
had already accumulated, ED 1 would have required it to
consider superseded versions of IFRSs if more recent versions
required prospective application.
An embedded option-based derivative (such as an embedded
put, call, cap, floor or swaption) is separated from its host
contract on the basis of the stated terms of the option feature.



The Standard does not provide special treatment for so-called
'synthetic instruments', which are groups of separate financial
instruments acquired and held to emulate the characteristics of
another instrument.
It follows that sales or transfers of held-to-maturity investments
before the date of transition to IFRSs do not trigger the 'tainting'
rules in IAS 39, paragraph 83.
take-or-pay and similar contracts, in which purchasers must
make specified payments regardless of whether they take
delivery of the contracted products or services (eg a take-or-pay
contract to acquire substantially all of the output of a supplier’s
power generator).



(a)includes targeted exemptions to avoid costs that would be
likely to exceed the benefits to users of financial statements,
and a small number of other exceptions for practical reasons.




Gains and losses on foreign currency transactions and
exchange differences arising on translating the results and
financial position of an entity (including a foreign operation) into
a different currency may have tax effects.




8The above changes increased the deferred tax liability as
follows:
However, in some cases, an entity's amortisation methods and
rates under previous GAAP may differ from those that would be
acceptable under IFRSs (for example, if they were adopted
solely for tax purposes and do not reflect a reasonable estimate
of the asset's useful life).


(i)identifiable assets less liabilities for which IFRSs require
cost-based measurement at a date after the business
combination: 200 (with a tax base of 150 and an applicable tax
rate of 30 per cent).
An exploration and evaluation asset shall no longer be
classified as such when the technical feasibility and commercial
viability of extracting a mineral resource are demonstrable.

A difference between the carrying amount of an asset or liability
in the balance sheet and its tax base. A temporary difference
may be either: (a) a taxable temporary difference; or(b) a
deductible temporary difference.


Preference shares may be repurchased under an entity's tender
offer to the holders.




However, entity D tests the goodwill for impairment under IAS
36 Impairment of Assets, and recognises any resulting
impairment loss (paragraph B2(g)).
TITLE



Calculation of theoretical ex-rights value per share



The time-weighting factor is the number of days that the shares
are outstanding as a proportion of the total number of days in
the period; a reasonable approximation of the weighted average
is adequate in many circumstances.

(c)requiring or permitting the recognition of gains from such
exchanges enables entities to 'manufacture' gains by attributing
inflated values to the assets exchanged, if the assets do not
have observable market prices in active markets.




An entity may sell a financial asset to a transferee and enter
into a total return swap with the transferee, whereby all of the
interest payment cash flows from the underlying asset are
remitted to the entity in exchange for a fixed payment or
variable rate payment and any increases or declines in the fair
value of the underlying asset are absorbed by the entity.




Trade date accounting refers to (a) the recognition of an asset
to be received and the liability to pay for it on the trade date,
and (b) derecognition of an asset that is sold, recognition of any
gain or loss on disposal and the recognition of a receivable
from the buyer for payment on the trade date.




IFRS 7.IG34(b) other line items of profit or loss (such as trading
gains and losses)
Incremental costs that are directly attributable to the acquisition
or disposal of a financial asset or liability.




IFRS 7.28 Nevertheless, the best evidence of fair value at initial
recognition is the transaction price (ie the fair value of the
consideration given or received), unless conditions described in
paragraph AG76 of IAS 39 are met




The following total:(a) the present value of the obligation at the
date of adopting IAS 19 (revised); (b) minus the fair value, at
the date of adoption, of plan assets (if any) out of which the
obligations are to be settled directly;(c) minus any past service
cost that should be recognised in later periods.




(a)the cumulative translation differences for all foreign
operations are deemed to be zero at the date of transition to
IFRSs; and
When an entity presents its financial statements in a currency
that is different from its functional currency, it shall describe the
financial statements as complying with International Financial
Reporting Standards only if they comply with all the
requirements of each applicable Standard and each applicable
Interpretation of those Standards including the translation
method set out in paragraphs 39 and 42.




(e) the net exchange differences arising on the translation of the
financial statements into a different presentation currency, and
on translation of a foreign operation into the presentation
currency of the reporting entity;

Use of a presentation currency other than the functional
currency - translation to the presentation currency
Each such exemption would have moved the IFRS away from a
principles-based approach, diminished transparency for users,
decreased comparability over time within an entity's first IFRS
financial statements and created additional complexity.

Equity instruments re-acquired and held by the issuing
enterprise itself or by its subsidiaries.




When neither the entity's parent nor the ultimate controlling
party produces financial statements available for public use, the
entity discloses the name of the next most senior parent that
does so.
An unconditional prohibition may be absolute, in that all
redemptions are prohibited. An unconditional prohibition may
be partial, in that it prohibits redemption of members’ shares if
redemption would cause the number of members’ shares or
amount of paid-in capital from members’ shares to fall below a
specified level.
Members’ shares are equity if the entity has an unconditional
right to refuse redemption of the members’ shares.

In some arrangements, the underlying asset that is the subject
of the lease is a portion of a larger asset.
(d) A contract that will be settled in a variable number of the
entity's own shares whose value equals a fixed amount or an
amount based on changes in an underlying variable (eg a
commodity price) is a financial asset or a financial liability.




For those instruments that are not convertible into a class of
ordinary shares, profit or loss for the period is allocated to the
different classes of shares and participating equity instruments
in accordance with their dividend rights or other rights to
participate in undistributed earnings.


IFRS 7.B13 For example, an undrawn loan commitment is
included in the time band containing the earliest date it can be
drawn down
The equivalent exemption in ED 1 would have been available
only in cases of undue cost or effort and would have required a
first-time adopter to use the CTDs determined under previous
GAAP as deemed CTDs for IFRSs (paragraphs BC53-BC55).

The difference between:(a) the aggregate of the minimum lease
payments under a finance lease from the standpoint of the
lessor and any unguaranteed residual value accruing to the
lessor; and(b) the present value of (a) above, at the interest rate
implicit in the lease.




Uniform accounting policies                IN13.The Standard
requires an investor to make appropriate adjustments to the
associate’s financial statements to conform them to the
investor’s accounting policies for reporting like transactions and
other events in similar circumstances. The previous version of
IAS 28 provided an exception to this requirement when it was
“not practicable to use uniform accounting policies”.


Nevertheless, arrangements in which the underlying asset
would represent a unit of account in either IAS 16 or IAS 38 are
within the scope of this Interpretation.
The costs of conversion of inventories include costs directly
related to the units of production, such as direct labour.

A subsidiary is not excluded from consolidation simply because
the investor is a venture capital organisation, mutual fund, unit
trust or similar entity


A business combination in which the shareholders of the
combining enterprises combine control over the whole, or
effectively the whole, of their net assets and operations to
achieve a continuing mutual sharing in the risks and benefits
attaching to the combined entity such that neither party can be
identified as the acquirer.
IFRS 7.10 (a) For contracts that include a unit-linking feature,
changes in market conditions include changes in the
performance of the related internal or external investment fund



If investments in unquoted equity instruments or derivatives
linked to such equity instruments are measured at cost under
IAS 39 because their fair values cannot be measured reliably,
the information about fair value set out in paragraphs 86 and 92
is not required to be disclosed.



Unrecognised financial instruments include some financial
instruments that, although outside the scope of IAS 39, are
within the scope of this Standard (such as some loan
commitments).
IFRS 7.IG21 For example, an entity might determine that
residential mortgages, unsecured consumer loans, and
commercial loans each have different economic characteristics

For example, sales of assets from an associate to the investor
(or its consolidated subsidiaries).




The first was to give preparers and users time to gain
experience with using a fair value model.
(a)includes targeted exemptions to avoid costs that would be
likely to exceed the benefits to users of financial statements,
and a small number of other exceptions for practical reasons.




(c) whether its financial statements include financial instruments
measured at fair values that are determined in full or in part
using a valuation technique based on assumptions that are not
supported by observable market prices or rates.
IFRS 7.41 If an entity prepares a sensitivity analysis, such as
value-at-risk, that reflects interdependencies between risk
variables (eg interest rates and exchange rates) and uses it to
manage financial risks, it may use that sensitivity analysis in
place of the analysis specified in paragraph 40


Those indirect costs of production that vary directly, or nearly
directly, with the volume of production, such as indirect
materials and indirect labour.




A warranty obligation that permits or requires the substitution of
the same or similar assets when the specified asset is not
operating properly does not preclude lease treatment.

The repurchase of a financial asset shortly after it has been
sold is sometimes referred to as a wash sale.


(b) expected physical wear and tear, which depends on
operational factors such as the number of shifts for which the
asset is to be used and the repair and maintenance
programme, and the care and maintenance of the asset while
idle.




The weighted average number of ordinary shares outstanding
during the period is the number of ordinary shares outstanding
at the beginning of the period, adjusted by the number of
ordinary shares bought back or issued during the period
multiplied by a time-weighting factor.
Under the weighted average cost formula, the cost of each item
is determined from the weighted average of the cost of similar
items at the beginning of a period and the cost of similar items
purchased or produced during the period.




the parent is itself a wholly-owned subsidiary, or is a partially-
owned subsidiary of another entity and its other owners,
including those not otherwise entitled to vote, have been
informed about, and do not object to, the parent not presenting
consolidated financial statement


Common classifications of inventories are merchandise,
production supplies, materials, work in progress and finished
goods.


IFRS 7.B19 A reasonably possible change should not include
remote or ‘worst case’ scenarios or ‘stress tests’
IFRS 7.B5(d)(ii) the criteria for writing off amounts charged to
the allowance account against the carrying amount of impaired
financial assets (see paragraph 16).
When the circumstances that previously caused inventories to
be written down below cost no longer exist or when there is
clear evidence of an increase in net realisable value because of
changed economic circumstances, the amount of the write-
down is reversed (ie the reversal is limited to the amount of the
original write-down) so that the new carrying amount is the
lower of the cost and the revised net realisable value.


29An entity shall not reflect in its opening IFRS balance sheet
a hedging relationship of a type that does not qualify for hedge
accounting under IAS 39 (for example, many hedging
relationships where the hedging instrument is a cash instrument
or written option; where the hedged item is a net position; or
where the hedge covers interest risk in a held-to-maturity
investment).
The number of dilutive potential ordinary shares included in the
year-to-date period is not a weighted average of the dilutive
potential ordinary shares included in each interim computation.

IFRS 7.IG38 For example, an entity may acquire a zero-cost
interest rate collar that includes an out-of-the-money leveraged
written option (eg the entity pays ten times the amount of the
difference between a specified interest rate floor and the current
market interest rate).




Such an arrangement is often described as a ‘build-operate-
transfer’, a ‘rehabilitate-operate-transfer’ or a ‘public-to-private’
service concession arrangement.
Two or more operating segments may be aggregated into a
single operating segment if aggregation is consistent with the
core principle of this IFRS
Such an arrangement is often described as a ‘build-operate-
transfer’, a ‘rehabilitate-operate-transfer’ or a ‘public-to-private’
service concession arrangement.
it is sufficient for the price to be regulated by the grantor,
contract or regulator, for example by a capping mechanism.
The term identifies a function, not necessarily a manager with a
specific title. That function is to allocate resources to and
assess the performance of the operating segments of an entity.
Often the chief operating decision maker of an entity is its chief
executive officer or chief operating officer but, for example, it
may be a group of executive directors or others.


however, it decided that a competitive-harm exemption was
inappropriate because it would provide a means for broad
noncompliance with this Statement.
The operator constructs or upgrades infrastructure (construction
or upgrade services) used to provide a public service and
operates and maintains that infrastructure (operation services)
for a specified period of time.

The entity restates its financial statements on the basis of the
following general price indices and conversion factors:

entity’s country of domicile


long-lived segment assets (other than financial instruments,
long-term customer relationships of a financial institution,
mortgage and other servicing rights, deferred policy acquisition
costs, and deferred tax assets)

….entities that hold assets in a fiduciary capacity
the party that grants the service arrangement (the grantor) is a
public sector entity, including a governmental body, or a private
sector entity to which the responsibility for the service has been
devolved.
IFRS 2- precedes


All household equipment sold before that date is deemed to
give rise to historical waste for the purposes of the Directive.

TITLE


This Interpretation does not address how to account for such an
intragroup payment arrangement.
Contractual obligations to restore the infrastructure to a
specified level of serviceability
Title




this Statement uses a modified management approach that
includes both aggregation criteria and quantitative thresholds
for determining reportable operating segments.
when entities use a matrix form of organisation, the
components based on products and services should be the
basis for the operating segments
material non-cash items other than depreciation and
amortisation
term not-for-profit organizations applies to a wide variety of
entities, some of which are similar to business enterprises and
some of which are very different
Information used by management in making operating
decisions
Title




the operator is responsible for at least some of the
management of the infrastructure and related services and
does not merely act as an agent on behalf of the grantor.

the Board proposed extending the scope of the IFRS to all
entities that have public accountability rather than just entities
whose securities are publicly traded.
In many countries, infrastructure for public services—such as
roads, bridges, tunnels, prisons, hospitals, airports, water
distribution facilities, energy supply and telecommunication
networks—has traditionally been constructed, operated and
maintained by the public sector and financed through public
budget appropriation.
A coalition of over 300 organisations from more than 50
countries known as the Publish What You Pay campaign
requested that the scope of the IFRS should be extended to
require additional disclosure on a country-by-country basis

for identifying reportable segments
This Interpretation does not address remeasurement issues
arising from a reassessment of embedded derivatives. // TITLE

Such an arrangement is often described as a ‘build-operate-
transfer’, a ‘rehabilitate-operate-transfer’ or a ‘public-to-private’
service concession arrangement.
if the question in paragraph 4 were to arise in the context of the
restricted shares, the phrase ‘the fair value of the share‑based
payment’ would refer to the fair value of the restricted shares,
not the fair value of other, unrestricted shares.

The Standard is silent on this issue and the IFRIC was informed
that as a result there was a risk of divergence in practice

The term identifies a function, not necessarily a manager with a
specific title. The chief operating decision maker also may be
the segment manager for some operating segments. A single
manager may be the segment manager for more than one
operating segment.
TITLE


When the goods or services received are unidentifiable, the
IFRIC concluded that the grant date is the most appropriate
date for the purposes of providing a surrogate measure of the
unidentifiable goods or services received (or to be received)

IFRIC 12 includes ‘whole of life infrastructure’(ie infrastructure
used in a public-to-private service arrangement for its entire
useful life) within its scope.
Title
Customer loyalty programmes are used by entities to provide
customers with incentives to buy their goods or services.
If a customer buys goods or services, the entity grants the
customer award credits (often described as ‘points’)

Judgement is required to select and apply the estimation
technique that satisfies the requirements of paragraph 6 of the
consensus and is most appropriate in the circumstances

A dividing line could lead to inconsistencies and accounting arbitrage.

IAS 18 does not prescribe an allocation method for multiple-
component sales.
Customer loyalty programmes may create or enhance customer
relationship intangible assets.




For the purpose of this Interpretation, minimum funding
requirements are any requirements to fund a post-employment
or other long-term defined benefit plan
An entity shall determine the availability of a refund or a
reduction in future contributions in accordance with the terms
and conditions of the plan and any statutory requirements in the
jurisdiction of the plan
If there is no minimum funding requirement, an entity shall
determine the economic benefit available as a reduction in
future contributions as the lower of (a) the surplus in the plan
and (b) the present value of the future service cost to the entity,
...
An entity shall calculate the future minimum funding
contributions required in respect of the future accrual of benefits
taking into account the effect of any existing surplus on the
minimum funding requirement basis
If the plan liability is settled by an immediate wind-up, the costs
associated with the wind-up may be significant.



Other comprehensive income comprises items of income and
expense (including reclassification adjustments) that are not
recognised in profit or loss as required or permitted by other
IFRSs




replaces "balance sheet"


An entity shall present all items of income and expense
recognised in a period: a) in a single statement of
comprehensive income, or b) in two statements: a statement
displaying components of profit or loss (separate income
statement) and a second statement beginning with profit or loss
and displaying components of other comprehensive income
(statement of comprehensive income)


replaces "balance sheet date" and "reporting date"
replaces "equity holder"
A complete set of financial statements includes a statement of
financial position, a statement of comprehensive income, a
statement of cash flows, a statement of changes in equity, and
notes.
This ratio is calculated as net debt ÷ adjusted capital.


all changes in equity arising from transactions with owners in
their capacity as owners


An entity is not permitted to present components of
comprehensive income (ie non-owner changes in equity) in the
statement of changes in equity
General purpose financial statements (referred to as ‘financial
statements’) are those intended to meet the needs of users who
are not in a position to require an entity to prepare reports
tailored to their particular information needs

An entity shall present with equal prominence all of the financial
statements in a complete set of financial statements




Accordingly, the boards decided to require the use of one
method of accounting for business combinations—the
acquisition method




The consideration transferred in a business combination
(including any contingent consideration) is measured at fair
value.
even if this results in the non-controlling interests having a
deficit balance.

Those costs include finder’s fees; advisory, legal, accounting,
valuation and other professional or consulting fees
An entity shall not restate the carrying amount of an investment
in a former subsidiary if control was lost before it applies those
amendments
However, the IFRS provides accounting requirements for
reacquired rights, contingent liabilities, contingent consideration
and indemnification assets.
recognises any investment retained in the former subsidiary at
its fair value at the date when control is lost


If a member of the group uses accounting policies other than
those adopted in the consolidated financial statements for like
transactions and events in similar circumstances, appropriate
adjustments are made to its financial statements in preparing
the consolidated financial statements
the fair value of the consideration received, if any, from the
transaction, event or circumstances that resulted in the loss of
control

However, sometimes circumstances indicate that the multiple
arrangements should be accounted for as a single transaction.
Non-controlling interests must be presented in the consolidated
statement of financial position within equity, separately from the
parent owners’ equity.
The aggregate cash flows arising from obtaining or losing
control acquisitions and from disposals of subsidiaries or other
businesses units shall be presented separately and classified
as investing activities.
In addition, to qualify for recognition as part of applying the
acquisition method, the identifiable assets acquired and
liabilities assumed must be part of what the acquirer and the
acquiree (or its former owners)
Disposal or partial disposal of a foreign operation
However, see paragraph 29, which establishes an exception to
the fair value measurement principle for reacquired rights
recognised in a business combination.
An acquirer may exchange its share-based payment awards
(replacement awards) for awards held by employees of the
acquiree.
Title



Instruments, or components of 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

An issuer of non-puttable ordinary shares assumes a liability
when it formally acts to make a distribution and becomes legally
obligated to the shareholders to do so. This may be the case
following the declaration of a dividend or when the entity is
being wound up and any assets remaining after the satisfaction
of liabilities become distributable to shareholders


Title




In 2007 the Board considered situations in which an entity is
committed to a plan to sell the controlling interest in a
subsidiary and, after the sale, retains a non-controlling interest
in its former subsidiary, taking the form of an investment in an
associate, an investment in a joint venture or a financial asset.


The change in quality (for example, genetic merit, density,
ripeness, fat cover, protein content, and fibre strength) or
quantity (for example, progeny, weight, cubic metres, fibre
length or diameter, and number of buds) brought about by
biological transformation or harvest is measured and monitored
as a routine management function.
Title



..or whether the hedged risk may also include any foreign
exchange differences between the functional currency of the
foreign operation and any intermediate or ultimate parent entity
(ie whether the fact that the net investment in the foreign
operation is held through an intermediate parent affects the
economic risk to the ultimate parent).


when a foreign operation that was hedged is disposed of, what
amounts from the parent entity’s foreign currency translation
reserve in respect of the hedging instrument and in respect of
that foreign operation should be reclassified from equity to profit
or loss in the parent entity’s consolidated financial statements
The carrying amount of the net assets of a foreign operation
that may be designated as the hedged item in the consolidated
financial statements of a parent depends on whether any lower
level parent of the foreign operation has applied hedge
accounting for all or part of the net assets of that foreign
operation and that accounting has been maintained in the
parent’s consolidated financial statements



A hedging relationship designated by one parent entity in its
consolidated financial statements need not be maintained by
another higher level parent entity.

The step-by-step method is the method of consolidation in
which the financial statements of the foreign operation are first
translated into the functional currency of any intermediate
parent(s) and then translated into the functional currency of the
ultimate parent (or the presentation currency if different)



the designated risk is the spot foreign exchange risk because
the hedging instruments are not derivatives


TITLE



entities that undertake the construction of residential real estate
may start to market individual units (apartments or houses) ‘off
plan’, ie while construction is still in progress, or even before it
has begun

The balance of the purchase price is generally paid to the entity
only on contractual completion, when the buyer obtains
possession of the unit.

This Interpretation applies to the accounting for revenue and
associated expenses by entities that undertake the construction
of real estate directly or through subcontractors



… the methods used to determine the stage of completion of
agreements in progress


TITLE


The intrinsic value of a purchased option hedging instrument
(assuming that it has the same principal terms as the
designated risk), but not its time value, reflects a one-sided risk
in a hedged item.


TITLE



distributions of non-cash assets (eg items of property, plant and
equipment, businesses as defined in IFRS 3, ownership
interests in another entity or disposal groups as defined in IFRS
5)
If an entity gives its owners a choice of receiving either a non-
cash asset or a cash alternative, the entity shall estimate the
dividend payable by considering both the fair value of each
alternative and the associated probability of owners selecting
each alternative


This Interpretation applies to the following types of non-
reciprocal distributions of assets by an entity to its owners
acting in their capacity as owners

A non-current asset (or disposal group) is classified as held for
distribution to owners when the entity is committed to distribute
the asset (or disposal group) to the owners.



See ‘events after the reporting period’




When financial assets are impaired by credit losses and the
entity records the impairment in a separate account (eg an
allowance account used to record individual impairments or a
similar account used to record a collective impairment of
assets) rather than directly reducing the carrying amount of the
asset, it shall disclose a reconciliation of changes in that
account during the period for each class of financial assets.


When financial assets are impaired by credit losses and the
entity records the impairment in a separate account (eg an
allowance account used to record individual impairments or a
similar account used to record a collective impairment of
assets) rather than directly reducing the carrying amount of the
asset, it shall disclose a reconciliation of changes in that
account during the period for each class of financial assets.




The financial statements of the parent and its subsidiaries used
in the preparation of the consolidated financial statements shall
be prepared as of the same date. When the end of the reporting
period of the parent is different from that of a subsidiary, the
subsidiary prepares, for consolidation purposes, additional
financial statements as of the same date as the financial
statements of the parent unless it is impracticable to do so.


Control is the power to govern the financial and operating
policies of an entity so as to obtain benefits from its activities.

The reliable determination of deferred tax assets and liabilities
on a discounted basis requires detailed scheduling of the timing
of the reversal of each temporary difference.
Title




See ‘events after the reporting period’




The rendering of services typically involves the performance by
the entity of a contractually agreed task over an agreed period
of time.




TITLE


For example, an entity outsourcing its information technology
functions may transfer its existing items of property, plant and
equipment to the outsourcing provider.

In some cases, the transferor of the asset may not be the entity
that will eventually have ongoing access to the supply of goods
or services and will be the recipient of those goods or services.

The entity that receives from a customer a transfer of an item of
property, plant and equipment shall consider all relevant facts
and circumstances when assessing control of the transferred
item.
TITLE


TITLE


TITLE
Title


Title
Title




Title
Title



Title




Title




If the reporting entity is itself such a plan, the sponsoring
employers are also related to the reporting entity
A government-related entity is an entity that is controlled, jointly
controlled or significantly influenced by a government

For the purpose of this IFRS, interest is consideration for the
time value of money and for the credit risk associated with the
principal amount outstanding during a particular period of time

an entity may, at initial recognition, designate a financial asset
as measured at fair value through profit or loss if doing so
eliminates or significantly reduces a measurement or
recognition inconsistency (sometimes referred to as an
‘accounting mismatch’) that would otherwise arise from
measuring assets or liabilities or recognising the gains and
losses on them on different bases


An embedded derivative is a component of a hybrid contract
that also includes a non-derivative host—with the effect that
some of the cash flows of the combined instrument vary in a
way similar to a stand-alone derivative

The entity’s business model for managing financial assets
The first day of the first reporting period following the change in
business model that results in an entity reclassifying financial
assets
The entity’s business model does not depend on management’s
intentions for an individual instrument. Accordingly, this
condition is not an instrument-by-instrument approach to
classification and should be determined on a higher level of
aggregation
Leverage increases the variability of the contractual cash flows
with the result that they do not have the economic
characteristics of interest
The fact that a full recourse loan is collateralised does not in
itself affect the analysis of whether the contractual cash flows
are solely payments of principal and interest on the principal
amount outstanding
Instrument F is a loan that pays an inverse floating interest rate
(ie the interest rate has an inverse relationship to market
interest rates)
Financial assets measured at fair value through other
comprehensive income
TITLE



A debtor and creditor might renegotiate the terms of a financial
liability with the result that the debtor extinguishes the liability
fully or partially by issuing equity instruments to the creditor.
These transactions are sometimes referred to as ‘debt for
equity swaps’
the treatment of prepayments of future contributions in some
circumstances when there is a minimum funding requirement

TITLE




Liabilities that are held for trading (including all derivative
liabilities) were measured at fair value.
Although the Board had originally proposed a symmetrical
approach for financial assets and financial liabilities in the
exposure draft published in 2009, the Board decided to retain
most of the requirements in IAS 39 for classifying and
measuring financial liabilities because constituents told the
Board that those requirements were working well in practice.


Consistently with the requirements in IFRS 9 for investments in
unquoted equity instruments (and derivative assets linked to
those investments), the exception from fair value measurement
was eliminated for derivative liabilities that are linked to and
must be settled by delivery of an unquoted equity instrument.


The requirements related to the fair value option for financial
liabilities were changed to address own credit risk.

The part comprises only specifically identified cash flows from a
financial asset (or a group of similar financial assets).

The part comprises only a fully proportionate (pro rata) share of
the cash flows from a financial asset (or a group of similar
financial assets).
The part comprises only a fully proportionate (pro rata) share of
specifically identified cash flows from a financial asset (or a
group of similar financial assets).
When an entity retains the contractual rights to receive the cash
flows of a financial asset (the ‘original asset’), but assumes a
contractual obligation to pay those cash flows to one or more
entities (the ‘eventual recipients’), the entity treats the
transaction as a transfer of a financial asset if, and only if, all of
the following three conditions are met.


In addition, the entity is not entitled to reinvest such cash flows,
except for investments in cash or cash equivalents (as defined
in IAS 7 Statement of Cash Flows) during the short settlement
period from the collection date to the date of required
remittance to the eventual recipients, and interest earned on
such investments is passed to the eventual recipients.
An entity has transferred substantially all the risks and rewards
of ownership of a financial asset if its exposure to such
variability is no longer significant in relation to the total
variability in the present value of the future net cash flows
associated with the financial asset (eg because the entity has
sold a financial asset subject only to an option to buy it back at
its fair value at the time of repurchase or has transferred a fully
proportionate share of the cash flows from a larger financial
asset in an arrangement, such as a loan sub-participation, that
meets the conditions in paragraph 3.2.5).


If an entity transfers a financial asset in a transfer that qualifies
for derecognition in its entirety and retains the right to service
the financial asset for a fee, it shall recognise either a servicing
asset or a servicing liability for that servicing contract.

If an entity transfers a financial asset in a transfer that qualifies
for derecognition in its entirety and retains the right to service
the financial asset for a fee, it shall recognise either a servicing
asset or a servicing liability for that servicing contract.

When an entity allocates the previous carrying amount of a
larger financial asset between the part that continues to be
recognised and the part that is derecognised, the fair value of
the part that continues to be recognised needs to be
determined.
(a) When the entity’s continuing involvement takes the form of
guaranteeing the transferred asset, the extent of the entity’s
continuing involvement is the lower of (i) the amount of the
asset and (ii) the maximum amount of the consideration
received that the entity could be required to repay (‘the
guarantee amount’).
If a transferor provides non-cash collateral (such as debt or
equity instruments) to the transferee, the accounting for the
collateral by the transferor and the transferee depends on
whether the transferee has the right to sell or repledge the
collateral and on whether the transferor has defaulted.


A derivative that was previously a designated and effective
hedging instrument in a cash flow hedge or net investment
hedge no longer qualifies as such.
At the date of initial application, an entity:
(c) may revoke its previous designation of a financial liability as
measured at fair value through profit or loss if such designation
was made at initial recognition in accordance with the condition
now in paragraph 4.2.2(a) and such designation satisfies that
condition at the date of initial application.


(a) the economic characteristics and risks of the embedded
derivative are not closely related to the economic
characteristics and risks of the host (see paragraphs B4.3.5 and
B4.3.8)
At the date of initial application, an entity shall determine
whether the treatment in paragraph 5.7.7 would create or
enlarge an accounting mismatch in profit or loss on the basis of
the facts and circumstances that exist at the date of initial
application.
A financial liability that meets either of the following conditions.
(a) It meets the definition of held for trading.
(b) Upon initial recognition it is designated by the entity as at
fair value through profit or loss in accordance with paragraph
4.2.2 or 4.3.5.



A forward contract that is within the scope of this IFRS (see
paragraph 2.1) is recognised as an asset or a liability on the
commitment date, rather than on the date on which settlement
takes place.
In applying paragraph 3.2.5, the entity could be, for example,
the originator of the financial asset, or it could be a group that
includes a consolidated special purpose entity that has
acquired the financial asset and passes on cash flows to
unrelated third party investors.
For example, if the entity would not give up any interest upon
termination or transfer of the servicing contract, the entire
interest spread is an interest-only strip receivable.
Readily obtainable assets subject to a call option that is neither
deeply in the money nor deeply out of the money.
A removal of accounts provision is an unconditional repurchase
(call) option that gives an entity the right to reclaim assets
transferred subject to some restrictions.
An entity may transfer to a transferee a fixed rate financial asset
that is paid off over time, and enter into an amortising interest
rate swap with the transferee to receive a fixed interest rate and
pay a variable interest rate based on a notional amount.

If the notional amount of the swap amortises so that it equals
the principal amount of the transferred financial asset
outstanding at any point in time, the swap would generally result
in the entity retaining substantial prepayment risk, in which case
the entity either continues to recognise all of the transferred
asset or continues to recognise the transferred asset to the
extent of its continuing involvement.


Although legal release, whether judicially or by the creditor,
results in derecognition of a liability, the entity may recognise a
new liability if the derecognition criteria in paragraphs
3.2.1–3.2.23 are not met for the financial assets transferred.

An embedded non-option derivative (such as an embedded
forward or swap) is separated from its host contract on the
basis of its stated or implied substantive terms, so as to result
in it having a fair value of zero at initial recognition.

(f) Credit derivatives that are embedded in a host debt
instrument and allow one party (the ‘beneficiary’) to transfer the
credit risk of a particular reference asset, which it may not own,
to another party (the ‘guarantor’) are not closely related to the
host debt instrument.
(f) Credit derivatives that are embedded in a host debt
instrument and allow one party (the ‘beneficiary’) to transfer the
credit risk of a particular reference asset, which it may not own,
to another party (the ‘guarantor’) are not closely related to the
host debt instrument.
This IFRS uses the terms ‘bid price’ and ‘asking price’
(sometimes referred to as ‘current offer price’) in the context of
quoted market prices, and the term ‘the bid-ask spread’ to
include only transaction costs.
Foreign currency exchange prices. Active currency exchange
markets exist for most major currencies, and prices are quoted
daily in financial publications.
Prepayment risk and surrender risk. Expected prepayment
patterns for financial assets and expected surrender patterns
for financial liabilities can be estimated on the basis of historical
data.
Servicing costs for a financial asset or a financial liability. Costs
of servicing can be estimated using comparisons with current
fees charged by other market participants.
Asset-specific performance risk is not related to the risk that an
entity will fail to discharge a particular obligation but rather it is
related to the risk that a single asset or a group of assets will
perform poorly (or not at all).
 If a transfer does not result in derecognition because the entity
has retained substantially all the risks and rewards of ownership
of the transferred asset, the entity shall continue to recognise
the transferred asset in its entirety and shall recognise a
financial liability for the consideration received.


Continuing involvement could be established in two ways: (a) a
reacquisition provision (such as a call option, put option or
repurchase agreement) and (b) a provision to pay or receive
compensation based on changes in value of the transferred
asset (such as a credit guarantee or net cash-settled option).


Continuing involvement could be established in two ways: (a) a
reacquisition provision (such as a call option, put option or
repurchase agreement) and (b) a provision to pay or receive
compensation based on changes in value of the transferred
asset (such as a credit guarantee or net cash-settled option).


However, there was limited support for the proposed continuing
involvement approach.
In particular, the Board decided that an evaluation of the
transfer of risks and rewards should precede an evaluation of
the transfer of control for all types of transactions.

In particular, the Board decided that an evaluation of the
transfer of risks and rewards should precede an evaluation of
the transfer of control for all types of transactions.

This accounting treatment was consistent with the treatment of
repurchase transactions and some assets subject to deep in-
the-money options under the original IAS 39.

The Board decided that control should be evaluated by looking
to whether the transferee has the practical ability to sell the
asset.
The original IAS 39 did not provide explicit guidance about the
extent to which derecognition is appropriate for contractual
arrangements in which an entity retains its contractual right to
receive the cash flows from an asset, but assumes a
contractual obligation to pay those cash flows to another entity
(a ‘pass-through arrangement’).
The original IAS 39 did not provide explicit guidance about the
extent to which derecognition is appropriate for contractual
arrangements in which an entity retains its contractual right to
receive the cash flows from an asset, but assumes a
contractual obligation to pay those cash flows to another entity
(a ‘pass-through arrangement’).
To illustrate the issue using a simple example, assume the
following. Entity A makes a five-year interest-bearing loan (the
‘original asset’) of CU100 to Entity B.
Accordingly, the exposure draft published in 2009 proposed that
entities should classify financial assets into two primary
measurement categories: amortised cost and fair value (the
‘mixed attribute approach’).
(c) how the ‘basic loan features’ condition should be applied.

Accordingly, the exposure draft published in 2009 proposed that
a financial asset should be measured at amortised cost only if it
is ‘managed on a contractual yield basis’.

For example, if an investment bank uses a trading business
model, it could not easily become a savings bank that uses an
‘originate and hold’ business model.
Therefore, a business model is very different from
‘management intentions’, which can relate to a single
instrument.
Cash flows that are interest always have a close relation to the
amount advanced to the debtor (the ‘funded’ amount) because
interest is consideration for the time value of money and the
credit risk associated with the issuer of the instrument and with
the instrument itself.
A structured investment vehicle may issue different tranches to
create a ‘waterfall’ structure that prioritises the payments by the
issuer to the holders of the different tranches.

However, it noted that, for contractually linked instruments that
effect concentrations of credit risk, many respondents did not
agree that the contractual cash flow characteristics determined
by the terms and conditions of the financial asset in isolation
best reflected the economic characteristics of that financial
asset.
Respondents proposed other approaches in which an investor
‘looks through’ to the underlying pool of instruments of a
waterfall structure and measures the instruments at fair value if
looking through is not possible.
The Board agreed that the general classification approach in
IFRS 9 should apply to financial assets acquired at a discount
that reflects incurred credit losses.


Some respondents suggested retaining a three-category
approach, ie including a third category similar to the available-
for-sale category in IAS 39.
Originated loan approach: In developing an approach to
distinguish between financial assets measured at fair value and
amortised cost the Board considered a model in which only
loans originated by the entity would qualify for amortised cost
measurement.
During the outreach programme, the Board explored several
approaches for classification and subsequent measurement of
financial liabilities that would exclude the effects of changes in a
liability’s credit risk from profit or loss, including:

(b) measuring liabilities at an ‘adjusted’ fair value whereby the
liability would be remeasured for all changes in fair value except
for the effects of changes in its credit risk (ie ‘the frozen credit
spread method’).
(b) measuring liabilities at an ‘adjusted’ fair value whereby the
liability would be remeasured for all changes in fair value except
for the effects of changes in its credit risk (ie ‘the frozen credit
spread method’).
(c) The bifurcation methodology in IAS 39 is generally working
well and practice has developed since those requirements were
issued.
The almost unanimous view was that a ‘full’ fair value amount
is more understandable and useful than an ‘adjusted’ fair value
amount that ignores the effects of changes in the liability’s
credit risk.
However, the Board noted that some of the prudential
supervisors that oversee these entities expressed concern that
the fair value option might be used inappropriately.

The arguments included (a) concerns regarding inclusion of
own credit risk in the measurement of financial liabilities and (b)
the prohibition on using non-derivatives as hedging instruments
(cash instrument hedging).
During its discussions about subsequent classification and
measurement of financial liabilities in 2010 (see paragraphs
BC4.46–BC4.53), the Board considered whether it was
necessary to propose any changes to the eligibility conditions
for designating financial liabilities under the fair value option.


The Board noted that both would rely on the assessment of
whether an embedded derivative is ‘closely related’ to the host.

The inconsistency related to embedded prepayment options in
which the exercise price represented a penalty for early
repayment (ie prepayment) of the loan.

(a) Disclosure approach: Quantitative and qualitative
disclosure (instead of reclassification) could be used to address
when the classification no longer reflects how the financial
assets would be classified if they were newly acquired.

(b) One-way reclassification: Reclassification would be required
only to fair value measurement, ie reclassification to amortised
cost measurement would be prohibited.

The Board decided to clarify that the objective of fair value
measurement is to arrive at the price at which a transaction
would occur at the balance sheet date in the same instrument
(ie without modification or repackaging) in the most
advantageous active market to which an entity has immediate
access.
The Board believes that when an entity has offsetting risk
positions, using the mid-market price is appropriate because
the entity (a) has locked in its cash flows from the asset and
liability and (b) potentially could sell the matched position
without incurring the bid-ask spread.
In other words, could the fair value be less than the amount
payable on demand, discounted from the first date that an
amount could be required to be paid (the ‘demand amount’),
such as the amount of the deposit discounted for the period that
the entity expects the deposit to be outstanding?


Many respondents, including many users, did not support the
proposal to prohibit subsequent transfer (‘recycling’) of fair
value changes to profit or loss (on derecognition of the
investments in an equity instrument).
The exposure draft published in 2010 proposed a ‘two-step
approach’ for presenting a liability’s credit risk in the statement
of comprehensive income, with the result that those changes
would not affect profit or loss.
The exposure draft also set out a ‘one-step approach’, which
would present the portion of the fair value change that is
attributable to changes in the liability’s credit risk directly in
other comprehensive income.
In the second step, the entity would ‘back out’ from profit or loss
the portion of the fair value change that is attributable to
changes in the liability’s credit risk and present that amount in
other comprehensive income.
(d) IFRS 9 requires a ‘look through’ approach for investments
in contractually linked instruments that effect concentrations of
credit risk.
The IFRS includes in Appendix B mandatory application
guidance that explains how to apply the requirements in the
IFRS. The IFRS is accompanied by non-mandatory
Implementation Guidance that describes how an entity might
provide the disclosures required by the IFRS.
Bearer biological assets are those other than consumable
biological assets; for example, livestock from which milk is
produced, grape vines, fruit trees, and trees from which
firewood is harvested while the tree remains. Bearer biological
assets are not agricultural produce but, rather, are self
regenerating.
The bonds are financial assets because they represent
obligations of the issuing government to pay cash.
Similarly, the terms ‘brand’ and ‘brand name’ are often used as
synonyms for trademarks and other marks. However, the former
are general marketing terms that are typically used to refer to a
group of complementary assets such as a trademark (or service
mark) and its related trade name, formulas, recipes and
technological expertise.


If the entity is unable to determine the fair value of the
embedded derivative using this method, paragraph 12 applies
and the hybrid (combined) instrument is designated as at fair
value through profit or loss.
?



Assets classified as non current in accordance with IAS 1
Presentation of Financial Statements shall not be reclassified
as current assets until they meet the criteria to be classified as
held for sale in accordance with this IFRS.

The identifiability criteria determine whether an intangible asset
is recognised separately from goodwill.
Illustrative Example 1 gives examples of identification of a cash
generating unit.
At the time of impairment testing a cash generating unit to
which goodwill has been allocated, there may be an indication
of an impairment of an asset within the unit containing the
goodwill.
All financial instruments in the class of instruments that is
subordinate to all other classes of instruments have identical
features. 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.


government assistance that is provided for an entity in the form
of benefits that are available in determining taxable profit or tax
loss, or are determined or limited on the basis of income tax
liability. Examples of such benefits are income tax holidays,
investment tax credits, accelerated depreciation allowances and
reduced income tax rates.
Recognition of government grants in profit or loss on a receipts
basis is not in accordance with the accrual accounting
assumption (see IAS 1 Presentation of Financial Statements)
and would be acceptable only if no basis existed for allocating a
grant to periods other than the one in which it was received.


If fair value can be measured reliably, an entity may carry all
items of property, plant and equipment of a class at a revalued
amount, which is the fair value of the items at the date of the
revaluation less any subsequent accumulated depreciation and
accumulated impairment losses.


to articulate the hierarchy of guidance to which management
refers, whose applicability it considers when selecting
accounting policies in the absence of Standards and
Interpretations that specifically apply;
In practice, benefit improvements often result in a past service
cost and an increase in expected future contributions due to
increased current service costs of future years.

An exchange between an existing borrower and lender of debt
instruments with substantially different terms shall be accounted
for as an extinguishment of the original financial liability and the
recognition of a new financial liability.

There are two broad approaches to the accounting for
government grants: the capital approach, under which a grant is
recognised outside profit or loss, and the income approach,
under which a grant is recognised in profit or loss over one or
more periods.
a description of each key assumption on which management
has based its cash flow projections for the period covered by
the most recent budgets/forecasts. Key assumptions are those
to which the unit’s (group of units’) recoverable amount is most
sensitive.
Commitment fees received by the entity to originate a loan
when the loan commitment is outside the scope of IAS 39.
In paragraph 106, the components of equity include, for
example, each class of contributed equity, the accumulated
balance of each class of other comprehensive income and
retained earnings.
An embedded derivative in a host lease contract is closely
related to the host contract if the embedded derivative is (i) an
inflation-related index such as an index of lease payments to a
consumer price index (provided that the lease is not leveraged
and the index relates to inflation in the entity’s own economic
environment), (ii) contingent rentals based on related sales or
(iii) contingent rentals based on variable interest rates.


For the purposes of applying this condition, the entity shall not
consider non-financial contracts with a holder of an instrument
described in paragraph 16A that have contractual terms and
conditions that are similar to the contractual terms and
conditions of an equivalent contract that might occur between a
non-instrument holder and the issuing entity.


In paragraph 106, the components of equity include, for
example, each class of contributed equity, the accumulated
balance of each class of other comprehensive income and
retained earnings.
The cumulative additional depreciation that would have been
recognised in profit or loss to date in the absence of the grant
shall be recognised immediately in profit or loss.
The first component would be in retained earnings and
represent the cumulative interest accreted on the liability
component. The other component would represent the original
equity component. Therefore, an entity need not separate these
two components if the liability component is no longer
outstanding at the date of application of the amendments.


A financial instrument may require the entity to deliver cash or
another financial asset, or otherwise to settle it in such a way
that it would be a financial liability, in the event of the
occurrence or non-occurrence of uncertain future events (or on
the outcome of uncertain circumstances) that are beyond the
control of both the issuer and the holder of the instrument, such
as a change in a stock market index, consumer price index,
interest rate or taxation requirements, or the issuer’s future
revenues, net income or debt-to-equity ratio.


Government grants may also be set up as deferred income in
which case the difference between the deferred income and its
tax base of nil is a deductible temporary difference.

Retirement benefit plans may be defined contribution plans or
defined benefit plans. Many require the creation of separate
funds, which may or may not have separate legal identity and
may or may not have trustees, to which contributions are made
and from which retirement benefits are paid. This Standard
applies regardless of whether such a fund is created and
regardless of whether there are trustees.


Demand deposits, including current accounts, deposit accounts
and similar contracts that arise when members act as
customers are financial liabilities of the entity.
the nature and effect of any asymmetrical allocations to
reportable segments. For example, an entity might allocate
depreciation expense to a segment without allocating the
related depreciable assets to that segment.
A discontinued operation is a component of an entity that either
has been disposed of, or is classified as held for sale, and
 (a) represents a separate major line of business or
geographical area of operations,
 (b) is part of a single co-ordinated plan to dispose of a
separate major line of business or geographical area of
operations or
 (c) is a subsidiary acquired exclusively with a view to resale.




 If fair value less costs to sell is determined using discounted
cash flow projections, the following information shall also be
disclosed:
 (iii)
 the period over which management has projected cash flows.
 (iv)
 the growth rate used to extrapolate cash flow projections.
 (v)
 the discount rate(s) applied to the cash flow projections.




After initial recognition, an entity that chooses the fair value
model shall measure all of its investment property at fair value,
except in the cases described in paragraph 53.
 The Board considered the following ways to improve the
financial reporting of instruments that represent a residual
interest in the net assets of the entity:
(a) to continue to classify these instruments as financial
liabilities, but amend their measurement so that changes in
their fair value would not be recognised;
(b) to amend IAS 32 to require separation of all puttable
instruments into a put option and a host instrument; or
(c) to amend IAS 32 to provide a limited scope exception so
that financial instruments puttable at fair value would be
classified as equity, if specified conditions were met.

Financial service fees.
The recognition of revenue for financial service fees depends
on the purposes for which the fees are assessed and the basis
of accounting for any associated financial instrument. The
description of fees for financial services may not be indicative of
the nature and substance of the services provided. Therefore, it
is necessary to distinguish between fees that are an integral
part of the effective interest rate of a financial instrument, fees
that are earned as services are provided, and fees that are
earned on the execution of a significant act.



 Borrowing costs may include:
(a) interest expense calculated using the effective interest
method as described in IAS 39 Financial Instruments:
Recognition and Measurement;
(b) [deleted]
(c) [deleted]
(d) finance charges in respect of finance leases recognised in
accordance with IAS 17 Leases; and
(e) exchange differences arising from foreign currency
borrowings to the extent that they are regarded as an
adjustment to interest costs.

Other income and expense items, such as interest income and
expense, and foreign exchange differences related to invested
or borrowed funds, are also associated with the net monetary
position.
 Costs to distribute are the incremental costs directly
attributable to the distribution, excluding finance costs and
income tax expense
Although individual entities within a consolidated group or
divisions within an entity may enter into hedging transactions
with other entities within the group or divisions within the entity,
any such intragroup transactions are eliminated on
consolidation.
Another example is a profit or loss sharing arrangement that
allocates profit or loss to the instrument holders on the basis of
services rendered or business generated during the current and
previous years. Such arrangements are transactions with
instrument holders in their role as non-owners and should not
be considered when assessing the features listed in paragraph
16A or paragraph 16C.


Non-controlling interest is the equity in a subsidiary not
attributable, directly or indirectly, to a parent.
When an entity presents current and non-current assets, and
current and non-current liabilities, as separate classifications in
its statement of financial position, it shall not classify deferred
tax assets (liabilities) as current assets (liabilities).
Grants related to non-depreciable assets may also require the
fulfilment of certain obligations and would then be recognised in
profit or loss over the periods that bear the cost of meeting the
obligations.
In the case of a puttable instrument that can be put back at any
time for cash equal to a proportionate share of the net asset
value of an entity (such as units of an open-ended mutual fund
or some unit-linked investment products), the effect of
separating an embedded derivative and accounting for each
component is to measure the hybrid contract at the redemption
amount that is payable at the end of the reporting period if the
holder exercised its right to put the instrument back to the
issuer


 Similarly, entities that do not have equity as defined in IAS 32
Financial Instruments: Presentation (eg some mutual funds)
and entities whose share capital is not equity (eg some co-
operative entities) may need to adapt the financial statement
presentation of members’ or unitholders’ interests.


Title


Artistic-related assets acquired in a business combination are
identifiable if they arise from contractual or legal rights such as
those provided by copyright.

Marketing-related intangible assets are used primarily in the
marketing or promotion of products or services.

Contract-based intangible assets represent the value of rights
that arise from contractual arrangements.

An acquirer may exchange its share-based payment awards
(replacement awards) for awards held by employees of the
acquiree.

As a result of Entity A (legal parent, accounting acquiree)
issuing 150 ordinary shares, Entity B’s shareholders own 60 per
cent of the issued shares of the combined entity (ie 150 of 250
issued shares).

Intangible assets identified as having a contractual basis might
also be separable but separability is not a necessary condition
for an asset to meet the contractual-legal criterion.



Otherwise, a trademark or other mark acquired in a business
combination can be recognised separately from goodwill if the
separability criterion is met, which normally it would be
  Moreover, a contingent consideration arrangement is
inherently part of the economic considerations in the
negotiations between the buyer and seller. Such arrangements
are commonly used by buyers and sellers to reach an
agreement by sharing particular specified economic risks
related to uncertainties about future outcomes. Differences in
the views of the buyer and seller about those uncertainties are
often reconciled by their agreeing to share the risks in such
ways that favourable future outcomes generally result in
additional payments to the seller and unfavourable outcomes
result in no or lower payments.




 In some accounting models, realised gains or losses on an
insurer’s assets have a direct effect on the measurement of
some or all of (a) its insurance liabilities, (b) related deferred
acquisition costs and (c) related intangible assets, such as
those described in paragraphs 31 and 32. An insurer is
permitted, but not required, to change its accounting policies so
that a recognised but unrealised gain or loss on an asset
affects those measurements in the same way that a realised
gain or loss does. The related adjustment to the insurance
liability (or deferred acquisition costs or intangible assets) shall
be recognised in other comprehensive income if, and only if, the
unrealised gains or losses are recognised in other
comprehensive income. This practice is sometimes described
as ‘shadow accounting’.




Paragraph 39(c)(iii) requires disclosure about claims
development. The US Securities and Exchange Commission
requires property and casualty insurers to provide a table
showing the development of provisions for unpaid claims and
claim adjustment expenses for the previous ten years, if the
provisions exceed 50 per cent of equity. The Board noted that
the period of ten years is arbitrary and decided instead to set
the period covered by this disclosure by reference to the length
of the claims settlement cycle.



The income statement liability method focuses on timing
differences, whereas the balance sheet liability method focuses
on temporary differences. Timing differences are differences
between taxable profit and accounting profit that originate in
one period and reverse in one or more subsequent periods.



However, that exception does not relieve venture capital
organisations, mutual funds, unit trusts and similar entities from
consolidating their subsidiaries.

Contracts that require the entity to repurchase its own shares,
such as written put options and forward purchase contracts, are
reflected in the calculation of diluted earnings per share if the
effect is dilutive.

Sometimes entities purchase or issue debt instruments that are
required to be measured at amortised cost and in respect of
which the issuer has no obligation to repay the principal
amount.
Sometimes entities purchase or issue debt instruments with a
predetermined rate of interest that increases or decreases
progressively (‘stepped interest’) over the term of the debt
instrument.

The payment provision under the host oil contract of 1,000 US
dollars can be viewed as a foreign currency derivative because
the US dollar is neither Entity A’s nor Entity B’s functional
currency.

The yield curve provides the foundation for computing future
cash flows and the fair value of such cash flows both at the
inception of, and during, the hedging relationship. It is based on
current market yields on applicable reference bonds that are
traded in the marketplace. Market yields are converted to spot
interest rates (‘spot rates’ or ‘zero coupon rates’) by eliminating
the effect of coupon payments on the market yield.



If that risk is eliminated, the entity would obtain an interest rate
on its debt issue that is equal to the one-year forward coupon
rate currently available in the marketplace in three months. That
forward coupon rate, which is different from the forward (spot)
rate, is 6.86 per cent, computed from the term structure of
interest rates shown above. It is the market rate of interest that
exists at the inception of the hedge, given the terms of the
forecast debt instrument. It results in the fair value of the debt
being equal to par at its issue.



Typically, the risk-free interest rate is the implied yield currently
available on zero-coupon government issues of the country in
whose currency the exercise price is expressed, with a
remaining term equal to the expected term of the option being
valued (based on the option’s remaining contractual life and
taking into account the effects of expected early exercise). It
may be necessary to use an appropriate substitute, if no such
government issues exist or circumstances indicate that the
implied yield on zero-coupon government issues is not
representative of the risk-free interest rate (for example, in high
inflation economies).




consolidation exemption available for non-public entities
This required an entity to recognise distributions as income only
if they came from post-acquisition retained earnings.

Most respondents to the Request for Views supported early
application of the IFRSs to be issued in 2011.
TITLE



A joint arrangement is an arrangement of which two or more
parties have joint control
The global financial crisis that started in 2007 highlighted the
lack of transparency about the risks to which investors were
exposed from their involvement with 'off balance sheet vehicles'
(such as securitisation vehicles), including those that they had
set up or sponsored.
An investor is exposed, or has rights, to variable returns from its
involvement with the investee when the investor's returns from
its involvement have the potential to vary as a result of the
investee's performance.
An investor controls and investee when the investor is exposed,
or has rights, to variable returns from its involvement with the
investee and has the ability to affect those returns through its
power over the investee.
Existing rights that give the current ability to direct the relevant
activities.
Rights designed to protect the interest of the party holding
those rights without giving that party power over the entity to
which those tights relate.
Rights to deprive the decision maker of its decision-making
authority.
For the purpose of this IFRS, relevant activities are activities of
the investee that significantly affect the investee's returns.

the more parties that would need to act together to outvote the
investor, the more likely the investor is to have existing rights
that give it the current ability to direct the relevant activities

Therefore, explicit or implicit decision-making rights embedded
in contractual arrangements that are closely related to the
investee need to be considered as relevant activities when
determining power over the investee.
A decision maker (the asset manager) manages the active
asset portfolio by making investment decisions within the
parameters set out in the investee's prospectus.

A decision maker (the fund manager) establishes, markets and
manages a publicly traded, regulated fund according to
narrowly defined parameters set out in the investment mandate
as required by its local laws and regulations.

A decision makter (the sponsor) sponsors a multi-seller conduit,
which issues short-term debt instruments to unrelated third
party investors.
An agent is a party primarily engaged to act on behalf and for
the benefit of another party or parties (the principal(s)) and
therefore does not control the investee when it exercises its
decision-making authority.
Holding other interests in an investee indicates that the decision
maker may be a principal.
ED 10 defined a structured entity as an entity whose activities
are restricted to the extent that those activities are, in essence,
not directed by voting or similar rights.
The term 'reputational risk' relates to the risk that failure of an
investee would damage an investee's reputation and, therefore,
that of an investor or sponsor, compelling the investor or
sponsor to provide support to an investee in order to protect its
reputation, even though the investor or sponsor has no legal or
contractual requirement to do so.
The Board also concluded that an 'ability' model would result in
more appropriate consolidation conclusions not only when
applied in different jurisdictions, but also when applied to all
investees.
In response to those comments, the Board decided to base its
principal/agent guidance on the thinking developed in agency
theory. Jensen and Meckling (1976) define an agency
relationship as 'a contractual relationship in which one or more
persons (the principal) engage another person (the agent) to
perform some services on their behalf which involves
delegating some decision-making authority to the agent'.


TITLE
A joint arrangement whereby the parties that have joint control
of the arrangement have rights to the assets, and obligations for
the liabilities, relating to the arrangement.
A party to a joint operation that has joint control of that joint
operation.
A party to a joint venture that has joint control of that joint
venture.
An entity that participates in a joint arrangement, regardless of
whether that entity has joint control of the arrangement.

A separately identifiable financial structure, including separate
legal entities or entities recognised by statute, regardless of
whether those entities have a legal personality.

The decision-making process reflected in the contractual
arrangement establishes joint control of the arrangement.
In many arrangements joint assets are also jointly operated, and
therefore such arrangements could be viewed as a 'joint asset'
or as a 'joint operation'.
The framework agreement sets up the terms under which
parties A and B conduct the manufacturing and distribution of
product P.
TITLE


For the purpose of this IFRS, income from a structured entity
includes, but is not limited to, recurring and non-recurring fees,
interest, dividends, gains or losses on the remeasurement or
derecognition of interests in structured entities and gains of
losses from the transfer of assets and liabilities to the structured
entity..
For the purpose of this IFRS, an interest in another entity refers
to contractual and non-contractual involvement that exposes an
entity to variability of returns from the performance of the other
entity.
An entitiy shall disclose significant restrictions (eg statutory,
contractual and regulatory restrictions) on its ability to access or
use the assets and settle the liabilities of the group.

The structured entity obtains a credit default swap from another
entity (the reporting entity) to protect itself from the default of
interest and principal payments on the loans.

An entity's exposure to risk from its sponsoring activities is
broader than the risk to provide implicit support to the structured
entity. For example, an entity that does not intend to provide
any implicit support might be exposed to litigation risk from
sponsoring a failed structured entity.
US GAAP defines a VIE, in essence, as an entity whose
activities are not directed through voting or similar rights. In
addition, the total equity at risk in a VIE is not sufficient to
permit the entity to finance its activities without additional
subordinated financial support.
A valuation technique that reflects the amount that would be
required currently to replace the service sapacity of an asset
(often referred to as current replacement cost).
The price paid to acquire an asset or received to assume a
liability in an exchange transaction.
The price that would be received to sell an asset or paid to
transfer a liability.
The probability-weighted average (ie mean of the distribution) of
possible futrure cash flows.
The use of a non-financial asset by market participants that
would maximise the value of the asset or the group of assets
and liabilities (eg a business) within which the asset would be
used.
The assumptions that market participants would use when
pricing the asset or liability, including assumptions about risk.

Quoted prices (unadjusted) in active markets for identical
assets or liabilities that the entity can access at the
measurement date.
Inputs other than quoted prices included within Level 1 that are
observalbe for the asset or liability, either directly or indirectly.

Unobservalbe input for the asset or liability.
A valuation technique that uses prices and other relevant
information generated by market transactions involving identical
or comparable (ie similar) assets, liabilities or a group of assets
and liablities, such as a business.
Inputs that are derived principally from or corroborated by
observable market date by correlation or other means.
Buyers and sellers in the principal (or most advantageous)
market for the asset or liability that have all of the following
characteristics: (a) They are independent of each other, … (b)
They are knowledgable, having a reasonable understanding
about the asset or liability ... (c) They are able to enter into a
transaction for the asset or liability. (d) They are willing to enter
into a transaction for the asset or liability...


The market that maximises the amount that would be received
to sell the asset or minimises the amount that would be paid to
transfer the liability, after taking into account transaction costs
and transport costs.
The risk that an entity will not fulfil an obligation. Non-
performance risk includes, but may not be limited to, the entity's
own credit risk.
Inputs that are developed using market data, such as publicly
available information about actual events or transactions, and
that reflect the assumptions that market participants would use
when pricing the asset or liabiltiy.
A transaction that assumes exposure to the market for a period
before the measurement date to allow for marketing activities
that are usual and customary for transactions involving such
assets or liabilities; it is not a forced transaction (eg a forced
liquidation or distress sale).


The market with the greatest volume and level of activity for the
asset or liability.
Compensation sought by risk-averse market participants for
bearing the uncertainty inherent in the cash flows of an asset or
a liablity. Also referred to as a 'risk adjustment'.

The costs that would be incurred to transport an asset from its
current location to its principal (or most advantageous) market.

Inputs for which market data are not available and that are
developed using the best information available about the
assumptions that market participants would use when pricing
the asset or liability.
Title
Title




Title


Title


Title



Title




Title



In surface mining operations, entities may find it necessary to
remove mine waste materials (‘overburden’) to gain access to
mineral ore deposits.
In surface mining operations, entities may find it necessary to
remove mine waste materials (‘overburden’) to gain access to
mineral ore deposits.
This waste removal activity is known as ‘stripping’.
During the development phase of the mine (before production
begins), stripping costs are usually capitalised as part of the
depreciable cost of building, developing and constructing the
mine.
Those capitalised costs are depreciated or amortised on a
systematic basis, usually by using the units of production
method, once production begins.
The ratio of ore to waste can range from uneconomic low grade
to profitable high grade.
Recognition of production stripping costs as an asset
The stripping activity asset shall be accounted for as an
addition to, or as an enhancement of, an existing asset. In
other words, the stripping activity asset will be accounted for as
part of an existing asset.
This production measure shall be calculated for the identified
component of the ore body, and shall be used as a benchmark
to identify the extent to which the additional activity of creating a
future benefit has taken place.

The expected useful life of the identified component of the ore
body that is used to depreciate or amortise the stripping activity
asset will differ from the expected useful life that is used to
depreciate or amortise the mine itself and the related life-of-
mine assets.
As at the beginning of the earliest period presented, any
previously recognised asset balance that resulted from stripping
activity undertaken during the production phase (‘predecessor
stripping asset’) shall be reclassified as a part of an existing
asset to which the stripping activity related, to the extent that
there remains an identifiable component of the ore body with
which the predecessor stripping asset can be associated.


Consequently, there is diversity in practice in accounting for
production stripping costs—some entities recognise production
stripping costs as an expense (a cost of production), some
entities capitalise some or all production stripping costs on the
basis of a ‘life-of-mine ratio’ calculation or some similar basis,
and some capitalise the costs associated with specific
betterments.
In developing the Interpretation, the Committee decided to
focus only on surface mining activities and not on underground
mining activities.
                          Glossary / Definitions




A range around an entity’s best estimate of post-employment benefit
obligations.




Profit or loss for a period before deducting tax expense.




The effects of transactions and other events are recognised when they
occur (and not as cash or its equivalent is received or paid) and they
are recorded in the accounting records and reported in the financial
statements of the periods to which they relate.
Compensated absences that are carried forward and can be used in
future periods if the current period’s entitlement is not used in full.




The business or businesses that the acquirer obtains control of in a
business combination.
The entity that obtains control of the acquiree.




The date on which the acquirer obtains control of the acquiree.

A market where all the following conditions exist: (a) the items traded
within the market are homogeneous; (b) willing buyers and sellers can
normally be found at any time; and (c) prices are available to the
public.[IAS 36.6, (IAS 38.8), IAS 41.8]. A financial instrument is regarded
as quoted in an active market if quoted prices are readily and regularly
available from an exchange, dealer, broker, industry group, pricing
service or regulatory agency, and those prices represent actual and
regularly occurring market transactions on an arm’s length basis. [IAS
39.AG71]




An entity’s unbiased and mutually compatible best estimates of the
demographic and financial variables that will determine the ultimate
cost of providing post-employment benefits.

Actuarial gains and losses comprise: (a) experience adjustments (the
effects of differences between the previous actuarial assumptions and
what has actually occurred); and (b) the effects of changes in actuarial
assumptions.
The present value of the expected payments by a retirement benefit
plan to existing and past employees, attributable to the service already
rendered.
The management by an entity of the biological transformation and
harvest of biological assets for sale or for conversion into agricultural
produce or into additional biological assets.




The harvested product of the entity’s biological assets.
The amount at which the financial asset or financial liability is measured
at initial recognition minus principal repayments, plus or minus the
cumulative amortisation using the effective interest method of any
difference between that initial amount and the maturity amount, and
minus any reduction (directly or through the use of an allowance
account) for impairment or uncollectibility.




An increase in earnings per share or a reduction in loss per share
resulting from the assumption that convertible instruments are
converted, that options or warrants are exercised, or that ordinary
shares are issued upon the satisfaction of specified conditions.




A resource:
(a) controlled by an entity as a result of past events; and
(b) from which future economic benefits are expected to flow to the
entity.
Assets (other than non transferable financial instruments issued by the
reporting entity) that:
(a) are held by an entity (a fund) that is legally separate from the
reporting entity and exists solely to pay or fund employee benefits; and
(b) are available to be used only to pay or fund employee benefits, are
not available to the reporting entity’s own creditors (even in
bankruptcy), and cannot be returned to the reporting entity, unless
either:
(i) the remaining assets of the fund are sufficient to meet all the related
employee benefit obligations of the plan or the reporting entity; or
(ii) the assets are returned to the reporting entity to reimburse it for
employee benefits already paid.




An entity, including an unincorporated entity such as a partnership,
over which the investor has significant influence and that is neither a
subsidiary nor an interest in a joint venture.




Those non-derivative financial assets that are designated as available
for sale or are not classified as (a) loans and receivables, (b) held-to-
maturity investments, or (c) financial assets at fair value through profit
or loss.




Profit or loss attributable to ordinary equity holders of the parent entity
(the numerator) divided by the weighted average number of ordinary
shares outstanding during the period (the denominator).
A living animal or plant.
The processes of growth, degeneration, production, and procreation
that cause qualitative or quantitative changes in a biological asset.




Interest and other costs that an entity incurs in connection with the
borrowing of funds.



An integrated set of activities and assets that is capable of being
conducted and managed for the purpose of providing a return in the
form of dividends, lower costs or other economic benefits directly to
investors or other owners, members or participants

A transaction or other event in which an acquirer obtains control of one
or more businesses. Transactions sometimes referred to as ‘true
mergers’ or ‘mergers of equals’ are also business combinations as that
term is used in IFRS 3.
Under a financial concept of capital, such as invested money or
invested purchasing power, the net assets or equity of the entity. The
financial concept of capital is adopted by most entities.




Recognising a cost as part of the cost of an asset.




The amount at which an asset is recognised in the statement of
financial position. [IAS 40.5, IAS 41.8] The amount at which an asset is
recognised after deducting any accumulated depreciation
(amortisation) and accumulated impairment losses thereon. [IAS 16.6,
IAS 36.6, IAS 38.8]
Cash on hand and demand deposits.


Short-term, highly liquid investments that are readily convertible to
known amounts of cash and which are subject to an insignificant risk of
changes in value.
The smallest identifiable group of assets that generates cash inflows
that are largely independent of the cash inflows from other assets or
groups of assets.




A share-based payment transaction in which the entity acquires goods
or services by incurring a liability to transfer cash or other assets to the
supplier of those goods or services for amounts that are based on the
price (or value) of the entity’s shares.




The policyholder under a reinsurance contract.




A grouping of assets of a similar nature and use in an entity’s
operations.
Those family members who may be expected to influence, or be
influenced by, that individual in their dealings with the entity. They may
include:
(a) the individual’s domestic partner and children;
(b) children of the individual’s domestic partner; and
(c) dependants of the individual or the individual’s domestic partner.




The spot exchange rate at the end of the reporting period.




The date from which the lessee is entitled to exercise its right to use the
leased asset. It is the date of initial recognition of the lease (ie the
recognition of the assets, liabilities, income or expenses resulting from
the lease, as appropriate).
The financial statements of a group presented as those of a single
economic entity.
A contract specifically negotiated for the construction of an asset or a
combination of assets that are closely interrelated or interdependent in
terms of their design, technology and function or their ultimate purpose
or use.




An obligation that derives from an entity’s actions where:
(a) by an established pattern of past practice, published policies or a
sufficiently specific current statement, the entity has indicated to other
parties that it will accept certain responsibilities; and
(b) as a result, the entity has created a valid expectation on the part of
those other parties that it will discharge those responsibilities.



A possible asset that arises from past events and whose existence will
be confirmed only by the occurrence or non-occurrence of one or more
uncertain future events not wholly within the control of the entity.

(a) A possible obligation that arises from past events and whose
existence will be confirmed only by the occurrence or non occurrence
of one or more uncertain future events not wholly within the control of
the entity; or
(b) a present obligation that arises from past events but is not
recognised because:
(i) it is not probable that an outflow of resources embodying economic
benefits will be required to settle the obligation; or
(ii) the amount of the obligation cannot be measured with sufficient
reliability.


That portion of the lease payments that is not fixed in amount but is
based on the future amount of a factor that changes other than with the
passage of time (eg percentage of future sales, amount of future use,
future price indices, future market rates of interest).




An agreement to issue shares that is dependent on the satisfaction of
specified conditions.
An agreement between two or more parties that has clear economic
consequences that the parties have little, if any, discretion to avoid,
usually because the agreement is enforceable at law. Contracts may
take a variety of forms and need not be in writing.
Assets other than goodwill that contribute to the future cash flows of
both the cash-generating unit under review and other cash-generating
units.
The amount of cash or cash equivalents paid or the fair value of the
other consideration given to acquire an asset at the time of its
acquisition or construction, or, when applicable, the amount attributed
to that asset when initially recognised in accordance with the specific
requirements of other IFRSs, eg IFRS 2.




All costs of purchase, costs of conversion and other costs incurred in
bringing the inventories to their present location and condition.




All of the purchase price, import duties and other taxes (other than
those subsequently recoverable by the entity from the taxing
authorities), and transport, handling and other costs directly
attributable to the acquisition of the item.
A construction contract in which the contractor is reimbursed for
allowable or otherwise defined costs, plus a percentage of these costs
or a fixed fee.




Costs directly related to the units of production, such as direct labour
together with a systematic allocation of fixed and variable production
overheads that are incurred in converting materials into finished goods.

Incremental costs directly attributable to the disposal of an asset,
excluding finance costs and income tax expense.



The incremental costs directly attributable to the disposal of an asset
(or disposal group), excluding finance costs and income tax expense.
The risk that one party to a financial instrument will cause a financial
loss for the other party by failing to discharge an obligation.




The risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in foreign exchange rates.
An entity shall classify an asset as current when:
(a) it expects to realise the asset or intends to sell or consume it in its
normal operating cycle;
(b) it holds the asset primarily for the purpose of trading;
(c) it expects to realise the asset within twelve months after the
reporting period
(d) the asset is cash or a cash equivalent (as defined in IAS 7) unless
the asset is restricted from being exchanged or used to settle a liability
for at least twelve months after the reporting period.
An entity shall classify all other assets as non-current.

The amount of cash or cash equivalents that would have to be paid if
the same or an equivalent asset was acquired currently.




An entity shall classify a liability as current when:
(a) it expects to settle the liability in its normal operating cycle;
(b) it holds the liability primarily for the purpose of trading;
(c) the liability is due to be settled within twelve months after the
reporting period; or
(d) the entity does not have an unconditional right to defer settlement of
the liability for at least twelve months after the reporting period.
An entity shall classify all other liabilities as non-current.

The increase in the present value of the defined benefit obligation
resulting from employee service in the current period.

The amount of income taxes payable (recoverable) in respect of the
taxable profit (tax loss) for a period.

A curtailment occurs when an entity either:
(a) is demonstrably committed to make a significant reduction in the
number of employees covered by a plan; or
(b) amends the terms of a defined benefit plan so that a significant
element of future service by current employees will no longer qualify for
benefits, or will qualify only for reduced benefits.




The beginning of the earliest period for which an entity presents full
comparative information under IFRSs in its first IFRS financial
statements.
Temporary differences between the carrying amount of an asset or
liability in the balance sheet and its tax base that will result in amounts
that are deductible in determining taxable profit (tax loss) of future
periods when the carrying amount of the ass

An amount used as a surrogate for cost or depreciated cost at a given
date. Subsequent depreciation or amortisation assumes that the entity
had initially recognised the asset or liability at the given date and that
its cost was equal to the deemed cost.




The amounts of income taxes recoverable in future periods in respect
of:
(a) deductible temporary differences;
(b) the carryforward of unused tax losses; and
(c) the carryforward of unused tax credits.
The amounts of income taxes payable in future periods in respect of
taxable temporary differences.


The net total of the following amounts:
(a) the present value of the defined benefit obligation at the end of the
reporting period;
(b) plus any actuarial gains (less any actuarial losses) not recognised;
(c) minus any past service cost not yet recognised;
(d) minus the fair value at the end of the reporting period of plan assets
(if any) out of which the obligations are to be settled directly.




The present value, without deducting any plan assets, of expected
future payments required to settle the obligation resulting from
employee service in the current and prior periods.

Post-employment benefit plans other than defined contribution plans.
[IAS 19.7] Retirement benefit plans under which amounts to be paid as
retirement benefits are determined by reference to a formula usually
based on employees’ earnings and/or years of service. [IAS 26.8]


Post employment benefit plans under which an entity pays fixed
contributions into a separate entity (a fund) and will have no legal or
constructive obligation to pay further contributions if the fund does not
hold sufficient assets to pay all employee benefits relating to employee
service in the current and prior periods. [IAS 19.7] Retirement benefit
plans under which amounts to be paid as retirement benefits are
determined by contributions to a fund together with investment
earnings thereon. [IAS 26.8]




An entity is demonstrably committed to pay termination benefits when,
and only when, an entity has a detailed formal plan for the termination
and is without realistic possibility of withdrawal. The detailed plan shall
include, as a minimum:
(a) the location, function, and approximate number of employees whose
services are to be terminated;
(b) the termination benefits for each job classification or function; and
(c) the time at which the plan will be implemented. Implementation shall
begin as soon as possible and the period of time to complete
implementation shall be such that material changes to the plan are not
likely.



A contractual component that is not accounted for as a derivative under
IAS 39 and would be within the scope of IAS 39 if it were a separate
instrument.
The cost of an asset, or other amount substituted for cost (in the
financial statements), less its residual value.




The systematic allocation of the depreciable amount of an asset over its
useful life.
A financial instrument or other contract within the scope of IAS 39 (see
paragraphs 2–7) with all three of the following characteristics:
(a) its value changes in response to the change in a specified interest
rate, financial instrument price, commodity price, foreign exchange rate,
index of prices or rates, credit rating or credit index, or other variable,
provided in the case of a non financial variable that the variable is not
specific to a party to the contract (sometimes called the ‘underlying’);
(b) it requires no initial net investment or an initial net investment that is
smaller than would be required for other types of contracts that would
be expected to have a similar response to changes in market factors;
and
(c) it is settled at a future date.




Financial instruments such as financial options, futures and forwards,
interest rate swaps and currency swaps, which create rights and
obligations that have the effect of transferring between the parties to
the instrument one or more of the financial risks inherent in an
underlying primary financial instrument. On inception, derivative
financial instruments give one party a contractual right to exchange
financial assets or financial liabilities with another party under
conditions that are potentially favourable, or a contractual obligation to
exchange financial assets or financial liabilities with another party
under conditions that are potentially unfavourable. However, they
generally do not result in a transfer of the underlying primary financial
instrument on inception of the contract, nor does such a transfer
necessarily take place on maturity of the contract. Some instruments
embody both a right and an obligation to make an exchange. Because
the terms of the exchange are determined on inception of the derivative
instrument, as prices in financial markets change those terms may
become either favourable or unfavourable.
The application of research findings or other knowledge to a plan or
design for the production of new or substantially improved materials,
devices, products, processes, systems or services before the start of
commercial production or use.



Profit or loss attributable to ordinary equity holders of the parent entity
(the numerator), divided by the weighted average number of ordinary
shares outstanding during the period (the denominator), both adjusted
for the effects of all dilutive potential ordinary shares.

A reduction in earnings per share or an increase in loss per share
resulting from the assumption that convertible instruments are
converted, that options or warrants are exercised, or that ordinary
shares are issued upon the satisfaction of specified conditions.




Potential ordinary shares whose conversion to ordinary shares would
decrease earnings per share or increase loss per share from continuing
operations.




An insurance contract that is not a reinsurance contract.


A method whereby major classes of gross cash receipts and gross cash
payments are disclosed.
A contractual right to receive, as a supplement to guaranteed benefits,
additional benefits:
(a) that are likely to be a significant portion of the total contractual
benefits;
(b) whose amount or timing is contractually at the discretion of the
issuer; and
(c) that are contractually based on:
(i) the performance of a specified pool of contracts or a specified type
of contract;
(ii) realised and/or unrealised investment returns on a specified pool of
assets held by the issuer; or
(iii) the profit or loss of the company, fund or other entity that issues the
contract.


A group of assets to be disposed of, by sale or otherwise, together as a
group in a single transaction, and liabilities directly associated with
those assets that will be transferred in the transaction. The group
includes goodwill acquired in a business combination if the group is a
cash generating unit to which goodwill has been allocated in
accordance with the requirements of paragraphs 80–87 of IAS 36 or if it
is an operation within such a cash generating unit.




Distributions of profits to holders of equity investments in proportion to
their holdings of a particular class of capital.
Either:
(a) the period over which an asset is expected to be economically
usable by one or more users; or
(b) the number of production or similar units expected to be obtained
from the asset by one or more users.




A method of calculating the amortised cost of a financial asset or a
financial liability (or group of financial assets or financial liabilities) and
of allocating the interest income or interest expense over the relevant
period.




The rate that exactly discounts estimated future cash payments or
receipts through the expected life of the financial instrument or, when
appropriate, a shorter period to the net carrying amount of the financial
asset or financial liability. When calculating the effective interest rate,
an entity shall estimate cash flows considering all contractual terms of
the financial instrument (for example, prepayment, call and similar
options) but shall not consider future credit losses. The calculation
includes all fees and points paid or received between parties to the
contract that are an integral part of the effective interest rate (see IAS
18), transaction costs, and all other premiums or discounts. There is a
presumption that the cash flows and the expected life of a group of
similar financial instruments can be estimated reliably. However, in
those rare cases when it is not possible to estimate reliably the cash
flows or the expected life of a financial instrument (or group of financial
instruments), the entity shall use the contractual cash flows over the
full contractual term of the financial instrument (or group of financial
instruments).
A component of a hybrid (combined) instrument that also includes a
non-derivative host contract—with the effect that some of the cash
flows of the combined instrument vary in a way similar to a stand-alone
derivative.

All forms of consideration given by an entity in exchange for service
rendered by employees.




Individuals who render personal services to the entity and either (a) the
individuals are regarded as employees for legal or tax purposes, (b) the
individuals work for the entity under its direction in the same way as
individuals who are regarded as employees for legal or tax purposes, or
(c) the services rendered are similar to those rendered by employees.
For example, the term encompasses all management personnel, ie
those persons having authority and responsibility for planning,
directing and controlling the activities of the entity, including non
executive directors.




The present value of the cash flows an entity expects to arise from the
continuing use of an asset and from its disposal at the end of its useful
life or expects to incur when settling a liability.




The residual interest in the assets of the entity after deducting all its
liabilities.
A contract that evidences a residual interest in the assets of an entity
after deducting all of its liabilities.
The right (conditional or unconditional) to an equity instrument of the
entity conferred by the entity on another party, under a share-based
payment arrangement.
For the purposes of IFRS 3, equity interests is used broadly to mean
ownership interests of investor-owned entities and owner, member or
participant interests of mutual entities.




A method of accounting whereby the investment is initially recognised
at cost and adjusted thereafter for the post acquisition change in the
investor’s share of net assets of the investee. The profit or loss of the
investor includes the investor’s share of the profit or loss of the
investee.



A share-based payment transaction in which the entity receives goods
or services as consideration for equity instruments of the entity
(including shares or share options).
The difference resulting from translating a given number of units of one
currency into another currency at different exchange rates.



The ratio of exchange for two currencies.




Decreases in economic benefits during the accounting period in the
form of outflows or depletions of assets or incurrences of liabilities that
result in decreases in equity, other than those relating to distributions
to equity participants.



The effects of differences between previous actuarial assumptions and
what has actually occurred.




Exploration and evaluation expenditures recognised as assets in
accordance with the entity’s accounting policy.
Expenditures incurred by an entity in connection with the exploration
for and evaluation of mineral resources before the technical feasibility
and commercial viability of extracting a mineral resource are
demonstrable.
The search for mineral resources, including minerals, oil, natural gas
and similar non regenerative resources after the entity has obtained
legal rights to explore in a specific area, as well as the determination of
the technical feasibility and commercial viability of extracting the
mineral resource.




The amount for which an asset could be exchanged, or a liability
settled, between knowledgeable, willing parties in an arm’s length
transaction. [IAS 2.6, (IAS 16.6), IAS 17.4, IAS 18.7, (IAS 19.7), (IAS 20.3),
IAS 21.8, IAS 32.11, (IAS 38.8), IAS 39.9, (IAS 40.5), IAS 41.8, IFRS 1.A,
IFRS 3.A, IFRS 4.A, IFRS 5.A] The amount for which an asset could be
exchanged, a liability settled, or an equity instrument granted could be
exchanged, between knowledgeable, willing parties in an arm’s length
transaction. [IFRS 2.A]




The assumption that the items of inventory that were purchased or
produced first are sold first, and consequently the items remaining in
inventory at the end of the period are those most recently purchased or
produced.

A lease that transfers substantially all the risks and rewards incidental
to ownership of an asset. Title may or may not eventually be
transferred.
Any asset that is:
(a) cash;
(b) an equity instrument of another entity;
(c) a contractual right:
(i) to receive cash or another financial asset from another entity; or
(ii) to exchange financial assets or financial liabilities with another
entity under conditions that are potentially favourable to the entity; or
(d) a contract that will or may be settled in the entity’s own equity
instruments and is:
(i) a non derivative for which the entity is or may be obliged to receive a
variable number of the entity’s own equity instruments; or
(ii) a derivative that will or may be settled other than by the exchange of
a fixed amount of cash or another financial asset for a fixed number of
the entity’s own equity instruments. For this purpose the entity’s own
equity instruments do not include puttable financial instruments
classified as equity instruments in accordance with paragraphs 16A and
16B of IAS 32, 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 and are classified as equity instruments in
accordance with paragraphs 16C and 16D of IAS 32, or instruments that
are contracts for the future receipt or delivery of the entity’s own equity
instruments.


A financial asset or financial liability that meets either of the following
conditions.




Any contract that gives rise to a financial asset of one entity and a
financial liability or equity instrument of another entity.
Any liability that is:
(a) a contractual obligation:
(i) to deliver cash or another financial asset to another entity; or
(ii) to exchange financial assets or financial liabilities with another
entity under conditions that are potentially unfavourable to the entity; or
(b) a contract that will or may be settled in the entity’s own equity
instruments and is:
(i) a non derivative for which the entity is or may be obliged to deliver a
variable number of the entity’s own equity instruments; or
(ii) a derivative that will or may be settled other than by the exchange of
a fixed amount of cash or another financial asset for a fixed number of
the entity’s own equity instruments. For this purpose the entity’s own
equity instruments do not include puttable financial instruments that
are classified as equity instruments in accordance with paragraphs 16A
and 16B of IAS 32, 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 and are classified as equity instruments in
accordance with paragraphs 16C and 16D of IAS 32, or instruments that
are contracts for the future receipt or delivery of the entity’s own equity
instruments.
As an exception, an instrument that meets the definition of a financial
liability is classified as an equity instrument if it has all the features and
meets the conditions in paragraphs 16A and 16B or paragraphs 16C and
16D of IAS 32.




The relationship of the assets, liabilities and equity of an entity, as
reported in the balance sheet [statement of financial position].




The risk of a possible future change in one or more of a specified
interest rate, financial instrument price, commodity price, foreign
exchange rate, index of prices or rates, credit rating or credit index or
other variable, provided in the case of a non financial variable that the
variable is not specific to a party to the contract.

A complete set of financial statements comprises:
(a) a statement of financial position as at the end of the period;
(b) a statement of comprehensive income for the period;
(c) a statement of changes in equity for the period;
(d) a statement of cash flows for the period;
(e) notes, comprising a summary of significant accounting policies and
other explanatory information; and
(f) a statement of financial position as at the beginning of the earliest
comparative period when an entity applies an accounting policy
retrospectively or makes a retrospective restatement of items in its
financial statements, or when it reclassifies items in its financial
statements.




Activities that result in changes in the size and composition of the
contributed equity and borrowings of the entity.
A binding agreement for the exchange of a specified quantity of
resources at a specified price on a specified future date or dates.

An agreement with an unrelated party, binding on both parties and
usually legally enforceable, that (a) specifies all significant terms,
including the price and timing of the transactions, and (b) includes a
disincentive for non performance that is sufficiently large to make
performance highly probable.




The first annual financial statements in which an entity adopts
International Financial Reporting Standards (IFRSs), by an explicit and
unreserved statement of compliance with IFRSs.



An entity that presents its first IFRS financial statements.




A construction contract in which the contractor agrees to a fixed
contract price, or a fixed rate per unit of output, which in some cases is
subject to cost escalation clauses.
Those indirect costs of production that remain relatively constant
regardless of the volume of production, such as depreciation and
maintenance of factory buildings and equipment, and the cost of factory
management and administration.




An uncommitted but anticipated future transaction.
A currency other than the functional currency of the entity.




A transaction that is denominated in or requires settlement in a foreign
currency.




An entity that is a subsidiary, associate, joint venture or branch of the
reporting entity, the activities of which are based or conducted in a
country or currency other than those of the reporting entity.

Loans which the lender undertakes to waive repayment of under certain
prescribed conditions.




The currency of the primary economic environment in which the entity
operates.




The potential to contribute, directly or indirectly, to the flow of cash and
cash equivalents to the entity. The potential may be a productive one
that is part of the operating activities of the entity. It may also take the
form of convertibility into cash or cash equivalents or a capability to
reduce cash outflows, such as when an alternative manufacturing
process lowers the costs of production.
Increases in economic benefits and as such no different in nature from
revenue.




The financial statements are prepared on a going concern basis unless
management either intends to liquidate the entity or to cease trading, or
has no realistic alternative but to do so.



An asset representing the future economic benefits arising from other
assets acquired in a business combination that are not individually
identified and separately recognised.




Government, government agencies and similar bodies whether local,
national or international.
Action by government designed to provide an economic benefit specific
to an entity or range of entities qualifying under certain criteria.




Assistance by government in the form of transfers of resources to an
entity in return for past or future compliance with certain conditions
relating to the operating activities of the entity. They exclude those
forms of government assistance which cannot reasonably have a value
placed upon them and transactions with government which cannot be
distinguished from the normal trading transactions of the entity.




The date at which the entity and another party (including an employee)
agree to a share-based payment arrangement, being when the entity
and the counterparty have a shared understanding of the terms and
conditions of the arrangement. At grant date the entity confers on the
counterparty the right to cash, other assets, or equity instruments of the
entity, provided the specified vesting conditions, if any, are met. If that
agreement is subject to an approval process (for example, by
shareholders), grant date is the date when that approval is obtained.
Government grants whose primary condition is that an entity qualifying
for them should purchase, construct or otherwise acquire long term
assets. Subsidiary conditions may also be attached restricting the type
or location of the assets or the periods during which they are to be
acquired or held.
Government grants other than those related to assets.
The aggregate of:
(a) the minimum lease payments receivable by the lessor under a
finance lease, and
(b) any unguaranteed residual value accruing to the lessor.




A parent and all its subsidiaries.
An aggregation of single employer plans combined to allow
participating employers to pool their assets for investment purposes
and reduce investment management and administration costs, but the
claims of different employers are segregated for the sole benefit of their
own employees.



An aggregation of similar living animals or plants.




The detachment of produce from a biological asset or the cessation of a
biological asset’s life processes.




The degree to which changes in the fair value or cash flows of the
hedged item that are attributable to a hedged risk are offset by changes
in the fair value or cash flows of the hedging instrument (see IAS 39
paragraphs AG105–AG113).
An asset, liability, firm commitment, highly probable forecast
transaction or net investment in a foreign operation that (a) exposes the
entity to risk of changes in fair value or future cash flows and (b) is
designated as being hedged (IAS 39 paragraphs 78–84 and
AG98–AG101 elaborate on the definition of hedged items).
A designated derivative or (for a hedge of the risk of changes in foreign
currency exchange rates only) a designated non derivative financial
asset or non derivative financial liability whose fair value or cash flows
are expected to offset changes in the fair value or cash flows of a
designated hedged item (IAS 39 paragraphs 72–77 and AG94–AG97
elaborate on the definition of a hedging instrument).




See ‘financial asset or financial liability at fair value through profit or
loss’.
Non derivative financial assets with fixed or determinable payments and
fixed maturity that an entity has the positive intention and ability to hold
to maturity (see IAS 39 paragraphs AG16–AG25) other than:
(a) those that the entity upon initial recognition designates as at fair
value through profit or loss;
(b) those that the entity designates as available for sale; and
(c) those that meet the definition of loans and receivables.
An entity shall not classify any financial assets as held to maturity if the
entity has, during the current financial year or during the two preceding
financial years, sold or reclassified more than an insignificant amount
of held to maturity investments before maturity (more than insignificant
in relation to the total amount of held to maturity investments) other
than sales or reclassifications that:
(i) are so close to maturity or the financial asset’s call date (for example,
less than three months before maturity) that changes in the market rate
of interest would not have a significant effect on the financial asset’s
fair value;
(ii) occur after the entity has collected substantially all of the financial
asset’s original principal through scheduled payments or prepayments;
or
(iii) are attributable to an isolated event that is beyond the entity’s
control, is non recurring and could not have been reasonably
Significantly more likely than probable.
The definition of a lease includes contracts for the hire of an asset that
contain a provision giving the hirer an option to acquire title to the asset
upon the fulfilment of agreed conditions. These contracts are
sometimes known as hire purchase contracts.



A measurement basis according to which assets are recorded at the
amount of cash or cash equivalents paid or the fair value of the
consideration given to acquire them at the time of their acquisition.
Liabilities are recorded at the amount of proceeds received in exchange
for the obligation, or in some circumstances (for example, income
taxes), at the amounts of cash or cash equivalents expected to be paid
to satisfy the liability in the normal course of business.
Loss of purchasing power of money at such a rate that comparison of
amounts from transactions and other events that have occurred at
different times, even within the same accounting period, is misleading.




The amount by which the carrying amount of an asset exceeds its
recoverable amount.




Applying a requirement is impracticable when the entity cannot apply it
after making every reasonable effort to do so.
The more clearly determinable of either:
(a) the prevailing rate for a similar instrument of an issuer with a similar
credit rating; or
(b) a rate of interest that discounts the nominal amount of the
instrument to the current cash sales price of the goods or services.




The earlier of the date of the lease agreement and the date of
commitment by the parties to the principal provisions of the lease.




Increases in economic benefits during the accounting period in the form
of inflows or enhancements of assets or decreases of liabilities that
result in increases in equity, other than those relating to contributions
from equity participants.




A method whereby profit or loss is adjusted for the effects of
transactions of a non cash nature, any deferrals or accruals of past or
future operating cash receipts or payments, and items of income or
expense associated with investing or financing cash flows.
Incremental costs that are directly attributable to negotiating and
arranging a lease, except for such costs incurred by manufacturer or
dealer lessors.




An insurer’s net contractual rights under an insurance contract.



A contract under which one party (the insurer) accepts significant
insurance risk from another party (the policyholder) by agreeing to
compensate the policyholder if a specified uncertain future event (the
insured event) adversely affects the policyholder. (See IFRS 4 Appendix
B for guidance on this definition.)




An insurer’s net contractual obligations under an insurance contract.



Risk, other than financial risk, transferred from the holder of a contract
to the issuer.

An uncertain future event that is covered by an insurance contract and
creates insurance risk.
The party that has an obligation under an insurance contract to
compensate a policyholder if an insured event occurs.
An identifiable non-monetary asset without physical substance.
The increase during a period in the present value of a defined benefit
obligation which arises because the benefits are one period closer to
settlement.




The discount rate that, at the inception of the lease, causes the
aggregate present value of (a) the minimum lease payments and (b) the
unguaranteed residual value to be equal to the sum of (i) the fair value
of the leased asset and (ii) any initial direct costs of the lessor.



The risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in market interest rates.




A financial report containing either a complete set of financial
statements (as described in IAS 1) or a set of condensed financial
statements (as described in IAS 34) for an interim period.




A financial reporting period shorter than a full financial year.
Standards and Interpretations adopted by the International Accounting
Standards Board (IASB). They comprise:
(a) International Financial Reporting Standards;
(b) International Accounting Standards; and
(c) Interpretations developed by the International Financial Reporting
Interpretations Committee (IFRIC) or the former Standing Interpretations
Committee (SIC).




The difference between the fair value of the shares to which the
counterparty has the (conditional or unconditional) right to subscribe or
which it has the right to receive, and the price (if any) the counterparty
is (or will be) required to pay for those shares. For example, a share
option with an exercise price of CU15, on a share with a fair value of
CU20, has an intrinsic value of CU5.




Assets:
(a) held for sale in the ordinary course of business;
(b) in the process of production for such sale; or
(c) in the form of materials or supplies to be consumed in the
production process or in the rendering of services.
Inventories encompass goods purchased and held for resale including,
for example, merchandise purchased by a retailer and held for resale, or
land and other property held for resale. Inventories also encompass
finished goods produced, or work in progress being produced, by the
entity and include materials and supplies awaiting use in the production
process. In the case of a service provider, inventories include the costs
of the service, as described in IAS 2 paragraph 19, for which the entity
has not yet recognised the related revenue (see IAS 18).




The acquisition and disposal of long-term assets and other investments
not included in cash equivalents.
Property (land or a building—or part of a building—or both) held (by the
owner or by the lessee under a finance lease) to earn rentals or for
capital appreciation or both, rather than for:
(a) use in the production or supply of goods or services or for
administrative purposes; or
(b) sale in the ordinary course of business.




A party to a joint venture that does not have joint control over that joint
venture.




The contractually agreed sharing of control over an economic activity.
[IAS 24.9] The contractually agreed sharing of control over an economic
activity; it exists only when the strategic financial and operating
decisions relating to the activity require the unanimous consent of the
parties sharing control (the venturers). [IAS 28.2, IAS 31.3]

A contractual arrangement whereby two or more parties undertake an
economic activity that is subject to joint control.




A joint venture that involves the establishment of a corporation,
partnership or other entity in which each venturer has an interest. The
entity operates in the same way as other entities, except that a
contractual arrangement between the venturers establishes joint
control over the economic activity of the entity.



Those persons having authority and responsibility for planning,
directing and controlling the activities of the entity, directly or
indirectly, including any director (whether executive or otherwise) of
that entity.

An agreement whereby the lessor conveys to the lessee in return for a
payment or series of payments the right to use an asset for an agreed
period of time.
The non cancellable period for which the lessee has contracted to lease
the asset together with any further terms for which the lessee has the
option to continue to lease the asset, with or without further payment,
when at the inception of the lease it is reasonably certain that the lessee
will exercise the option.




An obligation that derives from:
(a) a contract (through its explicit or implicit terms);
(b) legislation; or
(c) other operation of law.




The rate of interest the lessee would have to pay on a similar lease or, if
that is not determinable, the rate that, at the inception of the lease, the
lessee would incur to borrow over a similar term, and with a similar
security, the funds necessary to purchase the asset.




A present obligation of the entity arising from past events, the
settlement of which is expected to result in an outflow from the entity of
resources embodying economic benefits.
The availability of cash in the near future after taking account of
financial commitments over this period.



The risk that an entity will encounter difficulty in meeting obligations
associated with financial liabilities.




Non derivative financial assets with fixed or determinable payments that
are not quoted in an active market, other than:
(a) those that the entity intends to sell immediately or in the near term,
which shall be classified as held for trading, and those that the entity
upon initial recognition designates as at fair value through profit or
loss;
(b) those that the entity upon initial recognition designates as available
for sale; or
(c) those for which the holder may not recover substantially all of its
initial investment, other than because of credit deterioration, which
shall be classified as available for sale.
An interest acquired in a pool of assets that are not loans or receivables
(for example, an interest in a mutual fund or a similar fund) is not a loan
or receivable.

Financial liabilities other than short-term trade payables on normal
credit terms.




Decreases in economic benefits and as such no different in nature from
other expenses.
A condition upon which the exercise price, vesting or exercisability of
an equity instrument depends that is related to the market price of the
entity’s equity instruments, such as attaining a specified share price or
a specified amount of intrinsic value of a share option, or achieving a
specified target that is based on the market price of the entity’s equity
instruments relative to an index of market prices of equity instruments
of other entities.




The risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in market prices. Market risk
comprises three types of risk: currency risk, interest rate risk and other
price risk.




An arrangement providing for an entity that undertakes a number of
financial instrument transactions with a single counterparty to make a
single net settlement of all financial instruments covered by the
agreement in the event of default on, or termination of, any one
contract.

A process in which expenses are recognised in the income statement
[statement of comprehensive income] on the basis of a direct
association between the costs incurred and the earning of specific
items of income. This process involves the simultaneous or combined
recognition of revenues and expenses that result directly and jointly
from the same transactions or other events. However, the application of
the matching concept does not allow the recognition of items in the
balance sheet [statement of financial position] which do not meet the
definition of assets or liabilities.




Information is material if its omission or misstatement could influence
the economic decisions of users taken on the basis of the financial
statements.
The process of determining the monetary amounts at which the
elements of the financial statements are to be recognised and carried in
the balance sheet [statement of financial position] and income
statement [statement of comprehensive income].



The date at which the fair value of the equity instruments granted is
measured for the purposes of IFRS 2. For transactions with employees
and others providing similar services, the measurement date is grant
date. For transactions with parties other than employees (and those
providing similar services), the measurement date is the date the entity
obtains the goods or the counterparty renders service.




 The payments over the lease term that the lessee is or can be required
to make, excluding contingent rent, costs for services and taxes to be
paid by and reimbursed to the lessor, together with:
(a) for a lessee, any amounts guaranteed by the lessee or by a party
related to the lessee; or
(b) for a lessor, any residual value guaranteed to the lessor by:
(i) the lessee;
(ii) a party related to the lessee; or
(iii) a third party unrelated to the lessor that is financially capable of
discharging the obligations under the guarantee.




See ‘non-controlling interest’
Money held and assets to be received in fixed or determinable amounts
of money.




Defined contribution plans (other than state plans) or defined benefit
plans (other than state plans) that:
(a) pool the assets contributed by various entities that are not under
common control; and
(b) use those assets to provide benefits to employees of more than one
entity, on the basis that contribution and benefit levels are determined
without regard to the identity of the entity that employs the employees
concerned.




An entity, other than an investor-owned entity, that provides dividends,
lower costs or other economic benefits directly to its owners, members
or participants. For example, a mutual insurance company, a credit
union and a co-operative entity are all mutual entities.
The amount of the reporting entity’s interest in the net assets of that
operation.

The gross investment in the lease discounted at the interest rate
implicit in the lease.




The estimated selling price in the ordinary course of business less the
estimated costs of completion and the estimated costs necessary to
make the sale.




Freedom from bias of the information contained in financial statements.
A lease that is cancellable only:
(a) upon the occurrence of some remote contingency;
(b) with the permission of the lessor;
(c) if the lessee enters into a new lease for the same or an equivalent
asset with the same lessor; or
(d) upon payment by the lessee of such an additional amount that, at
inception of the lease, continuation of the lease is reasonably certain.




An asset that does not meet the definition of a current asset.




The production expected to be achieved on average over a number of
periods or seasons under normal circumstances, taking into account
the loss of capacity resulting from planned maintenance.




An event that creates a legal or constructive obligation that results in an
entity having no realistic alternative to settling that obligation.

A duty or responsibility to act or perform in a certain way. Obligations
may be legally enforceable as a consequence of a binding contract or
statutory requirement. Obligations also arise, however, from normal
business practice, custom and a desire to maintain good business
relations or act in an equitable manner.
See ‘set-off, legal right of’
A contract in which the unavoidable costs of meeting the obligations
under the contract exceed the economic benefits expected to be
received under it.



The principal revenue-producing activities of an entity and other
activities that are not investing or financing activities.
The time between the acquisition of assets for processing and their
realisation in cash or cash equivalents.

A lease other than a finance lease.




An equity instrument that is subordinate to all other classes of equity
instruments.
Employee benefits (other than post-employment benefits and
termination benefits) that are not due to be settled within twelve months
after the end of the period in which the employees render the related
service.
The risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in market prices (other than those
arising from interest rate risk or currency risk), whether those changes
are caused by factors specific to the individual financial instrument or
its issuer, or factors affecting all similar financial instruments traded in
the market.




Property held (by the owner or by the lessee under a finance lease) for
use in the production or supply of goods or services or for
administrative purposes.




An entity that has one or more subsidiaries.




The members of a retirement benefit plan and others who are entitled to
benefits under the plan.




A financial asset is past due when a counterparty has failed to make a
payment when contractually due.
The change in the present value of the defined benefit obligation for
employee service in prior periods, resulting in the current period from
the introduction of, or changes to, post-employment benefits or other
long-term employee benefits. Past service cost may be either positive
(when benefits are introduced or changed so that the present value of
the defined benefit obligation increases) or negative (when existing
benefits are changed so that the present value of the defined benefit
obligation decreases).




The recognition of revenue and expenses by reference to the stage of
completion of a contract. Under this method contract revenue is
matched with the contract costs incurred in reaching the stage of
completion, resulting in the reporting of revenue, expenses and profit
which can be attributed to the proportion of work completed.




A party that has a right to compensation under an insurance contract if
an insured event occurs.
Formal or informal arrangements under which an entity provides post-
employment benefits for one or more employees.


Employee benefits (other than termination benefits) which are payable
after the completion of employment.




A financial instrument or other contract that may entitle its holder to
ordinary shares.




A current estimate of the present discounted value of the future net
cash flows in the normal course of business.
See ‘defined benefit obligation (present value of)’




The currency in which the financial statements are presented.
The basis of accounting that a first-time adopter used immediately
before adopting IFRSs.




Financial instruments, such as receivables, payables and equity
securities, that are not derivative financial instruments.




Omissions from, and misstatements in, the entity’s financial statements
for one or more prior periods arising from a failure to use, or misuse of,
reliable information that:
(a) was available when financial statements for those periods were
authorised for issue; and
(b) could reasonably be expected to have been obtained and taken into
account in the preparation and presentation of those financial
statements.
Such errors include the effects of mathematical mistakes, mistakes in
applying accounting policies, oversights or misinterpretations of facts,
and fraud.




More likely than not.
The residual amount that remains after expenses (including capital
maintenance adjustments, where appropriate) have been deducted from
income. Any amount over and above that required to maintain the
capital at the beginning of the period is profit.




An actuarial valuation method that sees each period of service as giving
rise to an additional unit of benefit entitlement and measures each unit
separately to build up the final obligation (sometimes known as the
accrued benefit method pro rated on service or as the benefit/years of
service method).




Tangible items that:
(a) are held for use in the production or supply of goods or services, for
rental to others, or for administrative purposes; and
(b) are expected to be used during more than one period.




A method of accounting and reporting whereby a venturer’s share of
each of the assets, liabilities, income and expenses of a jointly
controlled entity is combined line by line with similar items in the
venturer’s financial statements or reported as separate line items in the
venturer’s financial statements.
Prospective application of a change in accounting policy and of
recognising the effect of a change in an accounting estimate,
respectively, are:
(a) applying the new accounting policy to transactions, other events and
conditions occurring after the date as at which the policy is changed;
and
(b) recognising the effect of the change in the accounting estimate in
the current and future periods affected by the change.


A liability of uncertain timing or amount.




The inclusion of a degree of caution in the exercise of the judgements
needed in making the estimates required under conditions of
uncertainty, such that assets or income are not overstated and
liabilities or expenses are not understated.




Contracts that give the holder the right to sell ordinary shares at a
specified price for a given period.

A financial instrument that gives the holder the right to put the
instrument back to the issuer for cash or another financial asset or is
automatically put back to the issuer on the occurrence of an uncertain
future event or the death or retirement of the instrument holder.




An asset that necessarily takes a substantial period of time to get ready
for its intended use or sale.
An insurance policy issued by an insurer that is not a related party (as
defined in IAS 24) of the reporting entity, if the proceeds of the policy:
(a) can be used only to pay or fund employee benefits under a defined
benefit plan;
(b) are not available to the reporting entity’s own creditors (even in
bankruptcy) and cannot be paid to the reporting entity, unless either:
(i) the proceeds represent surplus assets that are not needed for the
policy to meet all the related employee benefit obligations; or
(ii) the proceeds are returned to the reporting entity to reimburse it for
employee benefits already paid.




The amount of cash or cash equivalents that could currently be
obtained by selling an asset in an orderly disposal.




The process of incorporating in the balance sheet [statement of
financial position] or income statement [statement of comprehensive
income] an item that meets the definition of an element and satisfies the
following criteria for recognition:
(a) it is probable that any future economic benefit associated with the
item will flow to or from the entity; and
(b) the item has a cost or value that can be measured with reliability.
The higher of an asset’s (or cash-generating unit’s) fair value less costs
to sell and its value in use.




A purchase or sale of a financial asset under a contract whose terms
require delivery of the asset within the time frame established generally
by regulation or convention in the marketplace concerned.




An insurance contract issued by one insurer (the reinsurer) to
compensate another insurer (the cedant) for losses on one or more
contracts issued by the cedant.
The party that has an obligation under a reinsurance contract to
compensate a cedant if an insured event occurs.




A party is related to an entity if:
(a) directly, or indirectly through one or more intermediaries, the party:
(i) controls, is controlled by, or is under common control with, the entity
(this includes parents, subsidiaries and fellow subsidiaries);
(ii) has an interest in the entity that gives it significant influence over
the entity; or
(iii) has joint control over the entity;
(b) the party is an associate (as defined in IAS 28) of the entity;
(c) the party is a joint venture in which the entity is a venturer (see IAS
31);
(d) the party is a member of the key management personnel of the entity
or its parent;
(e) the party is a close member of the family of any individual referred to
in (a) or (d);
(f) the party is an entity that is controlled, jointly controlled or
significantly influenced by, or for which significant voting power in such
entity resides with, directly or indirectly, any individual referred to in (d)
or (e); or
(g) the party is a post employment benefit plan for the benefit of
employees of the entity, or of any entity that is a related party of the
entity.




A transfer of resources, services or obligations between related parties,
regardless of whether a price is charged.
Information has the quality of relevance when it influences the
economic decisions of users by helping them evaluate past, present or
future events or confirming, or correcting, their past evaluations.

Information has the quality of reliability when it is free from material
error and bias and can be depended upon by users to represent
faithfully that which it either purports to represent or could reasonably
be expected to represent.
A feature that provides for an automatic grant of additional share
options whenever the option holder exercises previously granted
options using the entity’s shares, rather than cash, to satisfy the
exercise price.
A new share option granted when a share is used to satisfy the exercise
price of a previous share option.




An operating segment for which IFRS 8 requires information to be
disclosed.




An entity for which there are users who rely on the financial statements
as their major source of financial information about the entity.




Original and planned investigation undertaken with the prospect of
gaining new scientific or technical knowledge and understanding.
The estimated amount that an entity would currently obtain from
disposal of an asset, after deducting the estimated costs of disposal, if
the asset were already of the age and in the condition expected at the
end of its useful life.




A programme that is planned and controlled by management, and
materially changes either:
(a) the scope of a business undertaken by an entity; or
(b) the manner in which that business is conducted.




Arrangements whereby an entity provides benefits for its employees on
or after termination of service (either in the form of an annual income or
as a lump sum) when such benefits, or the employer’s contributions
towards them, can be determined or estimated in advance of retirement
from the provisions of a document or from the entity’s practices. (See
also ‘post employment benefit plans’.)

Applying a new accounting policy to transactions, other events and
conditions as if that policy had always been applied.




Interest, dividends and other revenue derived from the plan assets,
together with realised and unrealised gains or losses on the plan
assets, less any costs of administering the plan (other than those
included in the actuarial assumptions used to measure the defined
benefit obligation) and less any tax payable by the plan itself.
Restatement of assets and liabilities.




The fair value of an asset at the date of a revaluation less any
subsequent accumulated depreciation and subsequent accumulated
impairment losses.
The gross inflow of economic benefits during the period arising in the
course of the ordinary activities of an entity when those inflows result in
increases in equity, other than increases relating to contributions from
equity participants.
An acquisition where the acquirer is the entity whose equity interests
have been acquired and the issuing entity is the acquiree. This might be
the case when, for example, a private entity arranges to have itself
‘acquired’ by a smaller public entity as a means of obtaining a stock
exchange listing.



Rewards may be represented by the expectation of profitable operation
over the asset’s economic life and of gain from appreciation in value or
realisation of a residual value.




Risks include possibilities of losses from idle capacity or technological
obsolescence and of variations in return because of changing
economic conditions.




The sale of an asset and the leasing back of the same asset. The lease
payment and the sale price are usually interdependent because they are
negotiated as a package.
Those presented by a parent, an investor in an associate or a venturer
in a jointly controlled entity, in which the investments are accounted for
on the basis of the direct equity interest rather than on the basis of the
reported results and net assets of the investees.




A debtor’s legal right, by contract or otherwise, to settle or otherwise
eliminate all or a portion of an amount due to a creditor by applying
against that amount an amount due from the creditor.
A transaction that eliminates all further legal or constructive obligation
for part or all of the benefits provided under a defined benefit plan, for
example, when a lump sum cash payment is made to, or on behalf of,
plan participants in exchange for their rights to receive specified post
employment benefits.
The date that a financial asset is delivered to or by an entity.




The undiscounted amounts of cash or cash equivalents expected to be
paid to satisfy the liabilities in the normal course of business.




A contract that gives the holder the right, but not the obligation, to
subscribe to the entity’s shares at a fixed or determinable price for a
specific period of time.




An agreement between the entity and another party (including an
employee) to enter into a share based payment transaction, which
thereby entitles the other party to receive cash or other assets of the
entity for amounts that are based on the price of the entity’s shares or
other equity instruments of the entity, or to receive equity instruments
of the entity, provided the specified vesting conditions, if any, are met.
A transaction in which the entity receives goods or services as
consideration for equity instruments of the entity (including shares or
share options), or acquires goods or services by incurring liabilities to
the supplier of those goods or services for amounts that are based on
the price of the entity’s shares or other equity instruments of the entity.




An entity that sells financial assets that it has borrowed and does not
yet own.
Employee benefits (other than termination benefits) that are due to be
settled within twelve months after the end of the period in which the
employees render the related service.

The power to participate in the financial and operating policy decisions
of an entity, but not control over those policies. Significant influence
may be gained by share ownership, statute or agreement.




The availability of cash over the longer term to meet financial
commitments as they fall due.




The exchange rate for immediate delivery.
An entity, including an unincorporated entity such as a partnership, that
is controlled by another entity (known as the parent).



The principle that transactions and other events are accounted for and
presented in accordance with their substance and economic reality and
not merely their legal form.
The amount attributed to that asset or liability for tax purposes.




The aggregate amount included in the determination of profit or loss for
the period in respect of current tax and deferred tax. Tax expense (tax
income) comprises current tax expense (current tax income) and
deferred tax expense (deferred tax income).




The profit (loss) for a period, determined in accordance with the rules
established by the taxation authorities, upon which income taxes are
payable (recoverable).
Temporary differences that will result in taxable amounts in determining
taxable profit (tax loss) of future periods when the carrying amount of
the asset or liability is recovered or settled.




Differences between the carrying amount of an asset or liability in the
statement of financial position and its tax base. Temporary differences
may be either:
(a) taxable temporary differences; or
(b) deductible temporary differences.




Employee benefits payable as a result of either:
(a) an entity’s decision to terminate an employee’s employment before
the normal retirement date; or
(b) an employee’s decision to accept voluntary redundancy in exchange
for those benefits.




The date that an entity commits itself to purchase or sell an asset.
Incremental costs that are directly attributable to the acquisition, issue
or disposal of a financial asset or financial liability (see IAS 39
paragraph AG13). An incremental cost is one that would not have been
incurred if the entity had not acquired, issued or disposed of the
financial instrument.




For an entity on first adopting IAS 19:
(a) the present value of the obligation at the date of adoption;
(b) minus the fair value, at the date of adoption, of plan assets (if any)
out of which the obligations are to be settled directly;
(c) minus any past service cost that shall be recognised in later periods.




An entity’s own equity instruments, held by the entity or other members
of the consolidated group.
Account for the components of a contract as if they were separate
contracts.




Information provided in financial statements has the quality of
understandability when it is comprehensible to users who have a
reasonable knowledge of business and economic activities and
accounting and a willingness to study the information with reasonable
diligence.




The difference between:
(a) the gross investment in the lease, and
(b) the net investment in the lease.




That portion of the residual value of the leased asset, the realisation of
which by the lessor is not assured or is guaranteed solely by a party
related to the lessor.
The estimated remaining period, from the commencement of the lease
term, without limitation by the lease term, over which the economic
benefits embodied in the asset are expected to be consumed by the
entity [IAS 17.4].                           Either:
(a) the period over which an asset is expected to be available for use by
an entity; or
(b) the number of production or similar units expected to be obtained
from the asset by the entity. [IAS 16.6, IAS 36.6, IAS 38.8]
The present value of estimated future cash flows expected to arise from
the continuing use of an asset and from its disposal at the end of its
useful life.[IFRS 5.A] The present value of the future cash flows
expected to be derived from an asset or cash-generating unit. [IAS 36.6]




Those indirect costs of production that vary directly, or nearly directly,
with the volume of production, such as indirect materials and indirect
labour.
A party to a joint venture that has joint control over that joint venture.

To become an entitlement. Under a share-based payment arrangement,
a counterparty’s right to receive cash, other assets or equity
instruments of the entity vests when the counterparty’s entitlement is
no longer conditional on the satisfaction of any vesting conditions.

Employee benefits that are not conditional on future employment.


The conditions that determine whether the entity receives the services
that entitle the counterparty to receive cash, other assets or equity
instruments of the entity, under a share-based payment arrangement.
Vesting conditions are either service conditions or performance
conditions. Service conditions require the counterparty to complete a
specified period of service. Performance conditions require the
counterparty to complete a specified period of service and specified
performance targets to be met (such as a specified increase in the
entity’s profit over a specified period of time). A performance condition
might include a market condition.

The period during which all the specified vesting conditions of a share-
based payment arrangement are to be satisfied.

A financial instrument that gives the holder the right to purchase
ordinary shares.
Under this formula, the cost of each item is determined from the
weighted average of the cost of similar items at the beginning of a
period and the cost of similar items purchased or produced during the
period. The average may be calculated on a periodic basis, or as each
additional shipment is received, depending upon the circumstances of
the entity.
An operating segment is a component of an entity:
(a) that engages in business activities from which it may earn revenues
and incur expenses (including revenues and expenses relating to
transactions with other components of the same entity),
(b) whose operating results are regularly reviewed by the entity’s chief
operating decision maker to make decisions about resources to be
allocated to the segment and assess its performance, and
(c) for which discrete financial information is available.
Items of income and expense (including reclassification adjustments)
that are not recognised in profit or loss as required or permitted by
other IFRSs.

The change in equity during a period resulting from transactions and
other events, other than those changes resulting from transactions with
owners in their capacity as owners.

Amounts reclassified to profit or loss in the current period that were
recognised in other comprehensive income in the current or previous
periods.
Financial statements that are intended to meet the needs of users who
are not in a position to require an entity to prepare reports tailored to
their particular information needs.




Usually, an obligation of the acquirer to transfer additional assets or
equity interests to the former owners of an acquiree as part of the
exchange for control of the acquiree if specified future events occur or
conditions are met. However, contingent consideration also may give
the acquirer the right to the return of previously transferred
consideration if specified conditions are met.




The equity in a subsidiary not attributable, directly or indirectly, to a
parent.
Holders of instruments classified as equity. [IAS 1.7] In IFRS 3 owners is
used broadly to include holders of equity interests of investor-owned
entities and owners or members of, or participants in, mutual entities.
[IFRS 3.A]
The power to govern the financial and operating policies of an entity so
as to obtain benefits from its activities.
Those events, favourable and unfavourable, that occur between the end
of the reporting period and the date when the financial statements are
authorised for issue. Two types of events can be identified:
(a) those that provide evidence of conditions that existed at the end of
the reporting period (adjusting events after the reporting period); and
(b) those that are indicative of conditions that arose after the reporting
period (non-adjusting events after the reporting period).




An entity’s statement of financial position at the date of transition to
IFRSs.
The relationship of the income and expenses of an entity, as reported in
the income statement [statement of comprehensive income].




The specific principles, bases, conventions, rules and practices applied
by an entity in preparing and presenting financial statements.

Inflows and outflows of cash and cash equivalents.
An adjustment of the carrying amount of an asset or a liability, or the
amount of the periodic consumption of an asset, that results from the
assessment of the present status of, and expected future benefits and
obligations associated with, assets and liabilities. Changes in
accounting estimates result from new information or new developments
and, accordingly, are not corrections of errors.
Grouping of financial instruments that is appropriate to the nature of the
information disclosed and that takes into account the characteristics of
those financial instruments.

Includes all employee benefits (as defined in IAS 19) including
employee benefits to which IFRS 2 applies. Employee benefits are all
forms of consideration paid, payable or provided by the entity, or on
behalf of the entity, in exchange for services rendered to the entity. It
also includes such consideration paid on behalf of a parent of the entity
in respect of the entity. Compensation includes:
(a) short-term employee benefits, such as wages, salaries and social
security contributions, paid annual leave and paid sick leave, profit-
sharing and bonuses (if payable within twelve months of the end of the
period) and non-monetary benefits (such as medical care, housing, cars
and free or subsidised goods or services) for current employees;
(b) post-employment benefits such as pensions, other retirement
benefits, post-employment life insurance and post-employment medical
care;
(c) other long-term employee benefits, including long-service leave or
sabbatical leave, jubilee or other long-service benefits, long-term
disability benefits and, if they are not payable wholly within twelve
months after the end of the period, profit-sharing, bonuses and deferred
compensation;
(d) termination benefits; and
(e) share-based payment.

Operations and cash flows that can be clearly distinguished,
operationally and for financial reporting purposes, from the rest of the
entity.
A financial instrument that, from the issuer’s perspective, contains both
a liability and an equity element.
Ordinary shares issuable for little or no cash or other consideration
upon the satisfaction of specified conditions in a contingent share
agreement.
The amount obtainable from the sale of an asset or cash-generating unit
in an arm’s length transaction between knowledgeable, willing parties,
less the costs of disposal.
A contract that requires the issuer to make specified payments to
reimburse the holder for a loss it incurs because a specified debtor fails
to make payment when due in accordance with the original or modified
terms of a debt instrument.

The latest reporting period covered by an entity’s first IFRS financial
statements.



Contributions by an entity, and sometimes its employees, into an entity,
or fund, that is legally separate from the reporting entity and from which
the employee benefits are paid.


The transfer of assets to an entity (the fund) separate from the
employer’s entity to meet future obligations for the payment of
retirement benefits.
Payments or other benefits to which a particular policyholder or
investor has an unconditional right that is not subject to the contractual
discretion of the issuer.
An obligation to pay guaranteed benefits, included in a contract that
contains a discretionary participation feature.
An asset is identifiable if it either:
(a) is separable, ie capable of being separated or divided from the entity
and sold, transferred, licensed, rented or exchanged, either individually
or together with a related contract, identifiable asset or liability,
regardless of whether the entity intends to do so; or
(b) arises from contractual or other legal rights, regardless of whether
those rights are transferable or separable from the entity or from other
rights and obligations.


The rate of interest the lessee would have to pay on a similar lease or, if
that is not determinable, the rate that, at the inception of the lease, the
lessee would incur to borrow over a similar term, and with a similar
security, the funds necessary to purchase the asset.

An assessment of whether the carrying amount of an insurance liability
needs to be increased (or the carrying amount of related deferred
acquisition costs or related intangible assets decreased), based on a
review of future cash flows.

Omissions or misstatements of items are material if they could,
individually or collectively, influence the economic decisions that users
make on the basis of the financial statements. Materiality depends on
the size and nature of the omission or misstatement judged in the
surrounding circumstances. The size or nature of the item, or a
combination of both, could be the determining factor.

Units of currency held and assets and liabilities to be received or paid
in a fixed or determinable number of units of currency. [IAS 21.8]
Money held and items to be received or paid in money. [IAS 29.12]

The assets of a plan less liabilities other than the actuarial present
value of promised retirement benefits.
Financial instruments that give the holder the right to purchase ordinary
shares.
Holders of ordinary shares.
The total of income less expenses, excluding the components of other
comprehensive income.
A cedant’s net contractual rights under a reinsurance contract.

Correcting the recognition, measurement and disclosure of amounts of
elements of financial statements as if a prior period error had never
occurred.
Employee benefit plans established by legislation to cover all entities
(or all entities in a particular category, for example a specific industry)
and operated by national or local government or by another body (for
example an autonomous agency created specifically for this purpose)
which is not subject to control or influence by the reporting entity.

Benefits, the rights to which, under the conditions of a retirement
benefit plan, are not conditional on continued employment.

The number of ordinary shares outstanding at the beginning of the
period, adjusted by the number of ordinary shares bought back or
issued during the period multiplied by a time-weighting factor.
As used in management commentary, reflects how the entity has grown or
changed in the current year, as well as how it expects to grow or change in
the future.
Information is reliable when it is complete, neutral and free from error.
Means having information available to decision-makers in time to be capable
of influencing their decisions.
Verifiability means that different knowledgeable and independent observers
could reach consensus, although not necessarily complete agreement, that a
particular depiction is a faithful representation.




Net interest on the net defined benefit liability (asset) is the change during the
period in the net defined benefit liability (asset) that arises from the passage
of time.

Remeasurements of the net defined benefit liability (asset) comprise:
(a) actuarial gains and losses;
(b) the return on plan assets, excluding amounts included in net interest on
the net defined benefit liability (asset); and
(c) any change in the effect of the asset ceiling, excluding amounts included
in net interest on the net defined benefit liability (asset).
Comments
Non-EU
Non-EU
This term is no longer used in IFRSs; change made by
IAS 1 revised in 2007
This term is no longer used in IFRSs; change made by
IAS 1 revised in 2007
Non-EU
Non-EU
Non-EU




Non-EU
Non-EU



Non-EU
Non-EU




Non-EU




This term is no longer used in IFRSs; change made by
IAS 1 revised in 2007
Non-EU
Non-EU




Non-EU
Non-EU


credit derivative default contract exits in IFRS, not
'...product'; term to be changed in future ?
Non-EU




Non-EU



DOES NOT EXIST ANY MORE: ONLY NON-DEALING SECURITES EXIST IN
IAS 7.App B
Non-EU




Non-EU
e. share o. plan does no longer seem to exist- only either
:employee share ownership or employee share plan




Non-EU



Non-EU




Non-EU
to check if term still exists
Non-EU




to check if term still exists
Non-EU




Non-EU




OLD TITLE. It now present as cross reference IAS 10,
11, 19, IFRS 5 BfC (Non-EU)
This term is no longer used in IFRSs; change made by
IAS 1 revised in 2007
Non-EU
Non-EU
Non-EU




Non-EU
Non-EU




Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU




Non-EU
Non-EU




Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU




Non-EU




Non-EU




Non-EU




Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU
Non-EU




Non-EU




Non-EU
Non-EU
Non-EU


Non-EU
check source if only in IAS 39, singular version 's.
liability' in IAS 39
Non-EU
Non-EU
Non-EU




Non-EU



Non-EU




plural form IAS 26 / not in BV 2005




Non-EU
doesn’t appear to be in BV 06 - to check
Non-EU




Non-EU




Non-EU
should it be infinitive: test goodwill for i.- to be changed?




Non-EU
not anymore in BV 2005
Non-EU




Non-EU
appears no longer to be in BV 06, but uncollectable - IAS 11
Non-EU
Non-EU




Non-EU
Non-EU




Non-EU




Non-EU
Non-EU




Non-EU




Non-EU

Non-EU
Non-EU




Non-EU




Non-EU




Non-EU


Non-EU
Non-EU


Non-EU
non-EU
NEW


NEW

added for translation 15 Sept 2009

glossary entry. Not in our ktlist. To be translated
glossary entry. Not in our ktlist. To be translated
glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated

glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated
glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated
glossary entry. Not in our ktlist. To be translated

glossary entry. Not in our ktlist. To be translated

glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated




glossary entry. Not in our ktlist. To be translated


glossary entry. Not in our ktlist. To be translated

				
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