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principiul evaluării separate a elementelor de activ şi de pasiv

English translation: principle of separate valuation of components of asset and liability items


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Romanian term or phrase:principiul evaluării separate a elementelor de activ şi de pasiv
English translation:principle of separate valuation of components of asset and liability items
Entered by: Cornelia Serban
Options:
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- Include in personal glossary

13:32 Feb 26, 2007
Romanian to English translations [PRO]
Bus/Financial - Accounting / accounting principle
Romanian term or phrase: principiul evaluării separate a elementelor de activ şi de pasiv
- principiu contabil;
- aş dori să ştiu care este corespondentul în limba engleză

"Principiul evaluării separate a elementelor de activ şi de pasiv.
Stabilirea valorii totale a activului şi pasivului societăţii la data de 31.12-2005. S-a evaluat individual fiecare element de activ şi fiecare element de pasiv pe baza balanţei de verificare la data de 31.12.2005."

Mulţumesc,
Cornelia
Cornelia Serban
Local time: 13:27
principle of separate valuation of components of asset and liability items
Explanation:
This seems to relate to an EU directive.

"This rule is in line with the general principle of separate valuation of the components of asset and liability items included in Article 31 (1)(e) of the 4th Directive."
http://ec.europa.eu/internal_market/insurance/docs/markt-208...

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Note added at 43 mins (2007-02-26 14:16:06 GMT)
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See also

"29 In this regard, Article 34(1)(e) of the Directive provides that the components of asset and liability items must be valued separately. That provision also applies to the provisions referred to in Article 20(1) of the Directive."
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...
Selected response from:

Peter Shortall
Local time: 12:27
Grading comment
Mulţumesc!
4 KudoZ points were awarded for this answer



Summary of answers provided
3Policy on Allowances for Valuation of Assets and LiabilitiesAnca Nitu
2 +1principle of separate valuation of components of asset and liability items
Peter Shortall


  

Answers


41 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
principle of separate valuation of components of asset and liability items


Explanation:
This seems to relate to an EU directive.

"This rule is in line with the general principle of separate valuation of the components of asset and liability items included in Article 31 (1)(e) of the 4th Directive."
http://ec.europa.eu/internal_market/insurance/docs/markt-208...

--------------------------------------------------
Note added at 43 mins (2007-02-26 14:16:06 GMT)
--------------------------------------------------

See also

"29 In this regard, Article 34(1)(e) of the Directive provides that the components of asset and liability items must be valued separately. That provision also applies to the provisions referred to in Article 20(1) of the Directive."
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...

Peter Shortall
Local time: 12:27
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Grading comment
Mulţumesc!

Peer comments on this answer (and responses from the answerer)
agree  Mihai Badea
6 hrs
  -> Mulţumesc!
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Policy on Allowances for Valuation of Assets and Liabilities


Explanation:
http://www.tbs-sct.gc.ca/pubs_pol/dcgpubs/TBM_142/4-6_e.asp

http://www.tbs-sct.gc.ca/pubs_pol/dcgpubs/TBM_142/4-6_f.asp

Anca Nitu
Local time: 07:27
Native speaker of: Native in RomanianRomanian
PRO pts in category: 76
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