tailieunhanh - INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE Overview, Guide, and Dictionary phần 10

Ví dụ như đường cao tốc, bãi đỗ xe, đường hầm, cầu, sân bay và mạng lưới viễn thông. Tham khảo SIC 29. Một thỏa thuận giữa các bên liên quan đặt ra một khoản nợ đối với một hoặc mất một chống lại đạt được một. Một nhân viên ngân hàng có thể thiết lập một sự cân bằng tín dụng trên một tài khoản đối với một số dư nợ trên một, | 336 set off Examples include motorways car parks tunnels bridges airports and telecommunication networks. Refer to SIC 29. set off An agreement between relevant parties to set off one debt against another or one loss against a gain. A banker can set off a credit balance on one account against a debit balance on another if the accounts are in the same name and in the same currency. shadow director A person who is not a director of a company but the directors are accustomed to act on that person s instructions. shallow discount bond A bond issued in a primary market at a price where the discount normally does not exceed 10 . share One of several terms used for the document or agreement representing ownership of the whole or part of an organization. A share confers on its owner a legal right to a part of the profits usually by payment of dividends and to any voting rights attached to the share. The normal classes of shares are as follows ordinary shares that have no guaranteed amount of dividends but carry voting rights and preference shares. The term used in the United States is stock but IFRSs use the term share. share-based payment transaction Transactions involving the receipt of goods or services as consideration for equity instruments including shares or share options and transactions involving the acquisition of goods and services by incurring liabilities based on the price of the entity s shares or other equity instruments. Refer to IFRS 2A. share capital The finance an organization receives from its owners its members or shareholders in exchange for shares. share certificate A document that provides evidence of ownership of shares in an organization. It states the number and class of shares owned by the shareholder and the serial number of the shares. Shares are not negotiable instruments. shareholders Individuals businesses and groups owning shares in a corporation. shareholders equity The share capital and reserves of a corporation. It represents the .