market risk

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk, interest rate risk, and other price risk....

market value

The amount obtainable from the sale, or payable on the acquisition, of a financial instrument in an active market.

Cумма денежных средств, которая может быть получена...

material

Omissions or misstatements of items are material if they could, individually or collectively, influence the decisions or assessments of users made on the basis of the financial statements. Materiality depends on the nature and...

minimum lease payments

The payments over the lease term that the lessee is, or can be, required to make, excluding contingent rent, costs for services and, where appropriate, taxes to be paid by and reimbursed to the lessor, together...

minority interest

That portion of the surplus or deficit and net assets/equity of a controlled entity attributable to net assets/equity interests that are not owned, directly or indirectly, through controlled entities, by the controlling entity....

monetary financial assets and financial liabilities (also referred to as monetary financial instruments)

Financial assets and financial liabilities to be received or paid in fixed or determinable amounts of money.

Финансовые активы и обязательства к получению или...

monetary items

Units of currency held and assets and liabilities to be received or paid in fixed or determinable number of units of currency.

Наличная валюта или активы и обязательства к...

multi-employer plans

Defined contribution plans (other than state plans and composite social security programs) or defined benefit plans (other than state plans) that:

(a) Pool the assets contributed by...

multi-year budget

An approved budget for more than one year. It does not include published forward estimates or projections for periods beyond the budget period.

Бюджет, утвержденный на срок более...