English to Spanish Other Accounting

Este acrónico aparece en muchas frases de un documento sobre las "International Financial Reporting Standards (IFRS)"
Ejemplos:
Profit and Loss Account (service cost in UOP)

The ‘operating costs’ are included in UOP.

The ‘financing costs’ are included in the financing line outside UOP.

This is because it is the funding level of the pension plan which impacts this line, which is not determined by the CU’s, it is determined by the Corporate teams and therefore the associated P&L impact is removed from UOP.

No impact on UOP as amortisation charged outside UOP

On settlement differences between hedged rate and effective (actual) rate are recorded within UOP.

On settlement UOP charged with spot rate at settlement and effects of gains / losses of hedge taken to financing line (below UOP)