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Classification and measurement of financial instruments Initial measurement of financial instruments Under IFRS 9 all financial instruments are initially measured at fair value plus or minus, in the case of a financial asset or financial liability not at fair value through profit or loss, transaction costs. 0000002399 00000 n 0000299756 00000 n 0000348465 00000 n 0000021560 00000 n 0000014568 00000 n 0000017769 00000 n 127 85 0000305253 00000 n 0000314519 00000 n 0000304981 00000 n 0000338453 00000 n 0000299938 00000 n 0000272629 00000 n This requirement is consistent with IAS 39. 0000275984 00000 n 0000002809 00000 n 0000348196 00000 n 0000272563 00000 n 0000347993 00000 n 0000131579 00000 n 0000002035 00000 n 0000347034 00000 n 0000004698 00000 n 0000020860 00000 n 0000276370 00000 n 0000276304 00000 n 0000299424 00000 n 0000004927 00000 n
As such the FSIC 2010 is intended to be a standard classification of productive economic activities. 0000003843 00000 n 0000300205 00000 n
0000302598 00000 n Data for the Classification of AIFs, Company Types With the AIF product, WM provides structurally amended data to support the financial institutions to meet the regu-wmdaten.com latory requirements as well as to support them in the sales and marketing management.
0000002353 00000 n I declare, to the best of my knowledge and belief, that I can / cannot be classified in one of the cases mentioned at art. 0000016407 00000 n 0000272858 00000 n trailer 127 0 obj <> endobj 0000002551 00000 n 0000019501 00000 n Investments in equity instruments and derivatives are : always classified as measured at fair value. 0000315259 00000 n 0000290946 00000 n 0000256414 00000 n 0000322543 00000 n 0000002374 00000 n 0000290436 00000 n 0000005111 00000 n 0000017847 00000 n
0000133333 00000 n Only debt instruments can be classified as measured at amortised cost. 0000016005 00000 n 0000248628 00000 n 0000302976 00000 n 0000004187 00000 n %PDF-1.4 %���� 0000001798 00000 n 0000347276 00000 n Risk categorization of investment products of UniCredit Bulbank AD Remark: The direction of transactions (buy/ sell) ... Table 1 (Five stage risk classification) Risk class Definition R1 No fluctuations in capital value, e.g. 0000010061 00000 n 0000302571 00000 n 0000339280 00000 n 46, paragraph 5 of Law no. 0000000016 00000 n 0000009500 00000 n 0000133424 00000 n 0000302121 00000 n 0000012238 00000 n The course is intended for 32 academic hours (2 credit points). 0000290764 00000 n 0000290830 00000 n 0000001840 00000 n
0000013647 00000 n %PDF-1.7 %���� 0000005104 00000 n 0000010555 00000 n 0000299822 00000 n 0000272780 00000 n 0000305454 00000 n 0000300120 00000 n 0000004585 00000 n
0000005218 00000 n 0000003330 00000 n 41 0 obj <> endobj xref 41 43 0000000016 00000 n 0000131936 00000 n 5.1 Definition of ETFs 18 5.2 Distinction from other exchange-traded products 20 5.3 Private equity funds 21 5.4 Securities lending 24 . 0000272745 00000 n 0000347614 00000 n 0000322969 00000 n 0000007176 00000 n 0000013819 00000 n 0000031882 00000 n 0000007691 00000 n Classifications are the system of languages used in communication about, and statistical processing of, the phenomena concerned. 0000322275 00000 n 0000276599 00000 n 0000008774 00000 n 0000011069 00000 n xref 0000348071 00000 n 0000004228 00000 n 0000002535 00000 n 0000021178 00000 n 0000305762 00000 n 0000347073 00000 n 0000276521 00000 n trailer < 0000002672 00000 n In view of the on-going debate regarding the correct classification of investment entities for CRS purposes, Financial Institutions have called for reassurance so that they can continue their preparations for CRS in the certainty that they are on the right track. 0000303061 00000 n 0000004193 00000 n 0000001875 00000 n 0000003516 00000 n 0000007069 00000 n 0000256336 00000 n
0000005693 00000 n 297/2004 on the capital market, with the subsequent 6 Structures of investment funds 25. 0000302906 00000 n
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