Traduction de «Valeur nette de réalisation » (Français → Anglais) :

(b) any net realizable value of the assets and obligations retained by the Bank under the sale agreement, hereinafter in this section referred to as the “net retained value”.

(a) as of the day immediately before this Act comes into force, the net realizable value, if any, of the assets less the obligations of the Bank, hereinafter in this section referred to as the “net value”; and

6 (1) Where, in the calendar year for which remission is claimed, the net factory value of blouses and shirts and coordinated apparel manufactured in Canada by a blouse and shirt manufacturer or a coordinated apparel manufacturer is less than the average net factory value of blouses and shirts and coordinated apparel manufactured in Canada by the blouse and shirt manufacturer or the coordinated apparel manufacturer in the three calendar years immediately preceding that calendar year, the net factory value used to calculate the remission for the following calendar year under section 4 or 5 shall be reduced by 2.5 per cent for every 1 per ...[+++]cent or portion thereof of the decrease in net factory value.

For example, restated amounts of property, plant and equipment, goodwill, patents and trademarks are reduced to recoverable amount and restated amounts of inventories are reduced to net realisable value.

Some non-monetary items are carried at amounts current at the end of the reporting period, such as net realisable value and fair value, so they are not restated.

It is important for an entity to inform users of the measurement basis or bases used in the financial statements (for example, historical cost, current cost, net realisable value, fair value or recoverable amount) because the basis on which an entity prepares the financial statements significantly affects users’ analysis.