Databáze Závazné termíny
Detail
Odbor kompatibility
s právem EU Úřad vlády ČR
Databáze č. 4A
Závazné termíny
| | Závazné termíny |
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| Česky : | metoda efektivní úrokové sazby |
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| Anglicky : | Effective interest method |
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| Francouzsky : | x |
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| Německy : | |
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| Výklad : | A method of calculating amortisation using the effective interest rate of a financial asset or financial liability. The effective interest rate is the rate that exactly discounts the expected stream of future cash payments through maturity or the next market-based repricing date to the current net carrying amount of the financial asset or financial liability. That computation should include all fees and points paid or received between parties to the contract. The effective interest rate is sometimes termed the level yield to maturity or to the next repricing date, and is the internal rate of return of the financial asset or financial liability for that period. |
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| Poznámka : | IAS39 |
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| Oblast použití-skupina : | |
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| Podskupina : | |
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| Zdroj(celexová čísla) : | 31996R2223 | Rezort : | MF |
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| Druh termínu : | Pomocný termín | Koordinátor : | Kulhánková |
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Celexová čísla pište ve správném tvaru a oddělujte je čárkou bez mezery (32000L0012,31998R0152)