Traduction de «profit latent » (Français → Anglais) :

unrealized gain [ paper profit | unrealized profit ]

unrealized gain | paper profit | unrealized profit

contingent gain | gain contingency

contingent gain [ gain contingency ]

unrealized exchange gains or losses | unrealized translation gains or losses

latent fingerprint [ latent print ]

Definition: Problems related to contact or attempted contact with the child's or the other person's breasts or genitals, sexual exposure in close confrontation or attempt to undress or seduce the child, by a substantially older person outside the child's family, either on the basis of this person's position or status or against the will of the child.

Definition: This block contains a wide variety of disorders that differ in severity and clinical form but that are all attributable to the use of one or more psychoactive substances, which may or may not have been medically prescribed. The third character of the code identifies the substance involved, and the fourth character specifies the clinical state. The codes should be used, as required, for each substance specified, but it should be noted that not all fourth character codes are applicable to all substances. Identification of the psychoactive substance should be based on as many sources of information as possible. These include self-report data, analysis of blood and other body fluids, characteristic physical and psychological symptom ...[+++]s, clinical signs and behaviour, and other evidence such as a drug being in the patient's possession or reports from informed third parties. Many drug users take more than one type of psychoactive substance. The main diagnosis should be classified, whenever possible, according to the substance or class of substances that has caused or contributed most to the presenting clinical syndrome. Other diagnoses should be coded when other psychoactive substances have been taken in intoxicating amounts (common fourth character .0) or to the extent of causing harm (common fourth character .1), dependence (common fourth character .2) or other disorders (common fourth character .3-.9). Only in cases in which patterns of psychoactive substance-taking are chaotic and indiscriminate, or in which the contributions of different psychoactive substances are inextricably mixed, should the diagnosis of disorders resulting from multiple drug use (F19.-) be used. | Modifiers The following fourth-character subdivisions are for use with categories F10-F19: Code Title .0 Acute intoxication A condition that follows the administration of a psychoactive substance resulting in disturbances in level of consciousness, cognition, perception, affect or behaviour, o ...

latent heat load | moisture tons | wet tons

Definition: A disorder characterized by eccentric behaviour and anomalies of thinking and affect which resemble those seen in schizophrenia, though no definite and characteristic schizophrenic anomalies occur at any stage. The symptoms may include a cold or inappropriate affect; anhedonia; odd or eccentric behaviour; a tendency to social withdrawal; paranoid or bizarre ideas not amounting to true delusions; obsessive ruminations; thought disorder and perceptual disturbances; occasional transient quasi-psychotic episodes with intense illusions, auditory or other hallucinations, and delusion-like ideas, usually occurring without external provocation. There is no definite onset and evolution and course are usually those of a personality di ...[+++]sorder. | Latent schizophrenic reaction Schizophrenia:borderline | latent | prepsychotic | prodromal | pseudoneurotic | pseudopsychopathic | Schizotypal personality disorder

2. The valuer shall clearly separate any material unrealised gains identified in the valuation process, to the extent that those gains have not been recognised in the valuation, and shall provide adequate information in the valuation report of the exceptional circumstances that have led to those gains.

6. Points out that closer coordination of local actors could help strengthen rural economies, especially in the most vulnerable regions, including the mountain regions, and in the most distant among them, such as the outermost regions; emphasises that territories could benefit from a better organisation with a view to identifying the full potential their resources (including latent resources) offer, in the interests of all the actors linked by a relationship of interdependence and solidarity (i.e. those involved in the agriculture sector, handicrafts and craftsmanship, tourism, heritage, and including producer’s organisations, associati ...[+++]ons and chambers of commerce, etc); notes that the purpose of this strategic coordination is to tap resources by incorporating and going beyond a sectoral or single- industry approach and instead call for the employment of territorial approaches which generate new revenue at territorial level through the marketing of sets of complementary goods and services which reflect the specific characteristics of each territory; stipulates in this regard that this territorial governance shall back firmly the creation, development and improvement of work to promote farm and food products covered by existing quality schemes based on defence of intellectual property, and at the same time as promoting high quality services (which do not benefit from official European recognition), with enhanced mutual promotion of farm produce and services, and all parties demonstrating solidarity so that all goods and services from their own local area are promoted;

for recurring fair value measurements categorised within Level 3 of the fair value hierarchy, the amount of the total gains or losses for the period in (e)(i) included in profit or loss that is attributable to the change in unrealised gains or losses relating to those assets and liabilities held at the end of the reporting period, and the line item(s) in profit or loss in which those unrealised gains or losses are recognised.

Such unrealised gains and losses shall be eliminated against the investment accounted for using the equity method and shall not be presented as deferred gains or losses in the entity’s consolidated statement of financial position or in the entity’s statement of financial position in which investments are accounted for using the equity method.