release from stock

06:33 Apr 26, 2019 

Może ten zapis coś rozjaśni :
In Feed, costs increased in 2018 on higher raw material prices and increased volumes. Farming costs released from stock increased somewhat compared with 2017 explained by higher volumes, but costs released from stock were stable measured per kg harvested.

14:47 Aug 15, 2018 

To jest sprawozdaniem finansowym, więc skłaniam się do odpisu w księgach rachunkowych. Poderzewam, że istnieje gdzieś norweska wersja tego dokumentu.

10:41 Aug 15, 2018 

Odpisanie od wartości zasobów?

14:24 Aug 12, 2018 

To chyba dobra intuicja.

10:36 Aug 12, 2018 

Czym bardziej na to patrzę, tym więcej to brzmi jako write off, czyli odpis aktualizacyjny. "Release from stock" nie wydaje się standardowym terminem.

23:16 Aug 11, 2018 

fair value uplift = wzrost wartości godziwej

23:06 Aug 11, 2018 

Changes in the estimated fair value of biomass are recognized in profit or loss. The fair value adjustment is classified on two separate lines: “fair value uplift on harvested fish” and ‘‘fair value adjustment on biological assets’’. The change in fair value adjustment is calculated as the change in fair value of the biomass less the change in accumulated cost of production for the biomass. The fair value uplift on harvested fish is the release from stock of the fair value adjustment related to the fish harvested in the period. - https://www.sec.gov/Archives/edgar/data/1578526/000110465914... - F-12

20:50 Aug 11, 2018 

Mam swoje wątpliwości. Na początku myślałem, że stock odnosi się do zasobów ryb lub nawet stada ryb, ale tutaj jest mowa o "stock of the fair value adjustment related to the fish." To jest jakieś bardzo skomplikowane pojęcie finansowe, albo po prostu stock jako akcje. Podałem szerszy kontekst, żeby inni zorientowali się w temacie. Czy dany tekst istnieje po norwesku?

20:39 Aug 11, 2018 

Ale czy to działą w całym kontekście?

20:15 Aug 11, 2018 

Tylko Norwedzy używają takie określenie.

Biomass

Changes in the estimated fair value of the biomass are recognized in profit or loss. The fair value adjustment is presented in the statement of comprehensive income as “Net fair value adjustment biomass”. The fair value adjustment consists of “fair value adjustment on biological assets”, “fair value adjustment on harvested fish” and “fair value on incident based mortality”, see Note 6. The fair value adjustment on biological assets represents the change in fair value of the biomass less the change in accumulated cost of production for the biomass. The fair value adjustment on harvested fish is the release from stock of the fair value adjustment related to the fish harvested in the period. The fair value adjustment on incident based mortality is the release from stock of the fair value adjustment related to the fish recognized as incident based mortality in the period. The accumulated cost of incident based mortality is included in “cost of materials” in the statement of comprehensive income.
https://accountsexamples.com/ias-41-disclosures-ifrs-13-leve...