net assets/equity

The residual interest in the assets of the entity after deducting all its liabilities.

Остаточная доля в активах организации после вычета всех ее...

net investment in a foreign operation

The amount of the reporting entity’s interest in the net assets/equity of that operation.

Доля отчитывающейся организации в чистых активах /капитале этой...

net investment in the lease

The gross investment in the lease discounted at the interest rate implicit in the lease.

Валовые инвестиции в аренду, дисконтированные с использованием...

net realizable value

The estimated selling price in the ordinary course of operations, less the estimated costs of completion and the estimated costs necessary to make the sale, exchange or distribution.

Прогнозируемая...

non-cancelable lease

A lease that is cancelable only:

(a) Upon the occurrence of some remote contingency;

(b) With the permission of the lessor;

(c) If the...

non-cash-generating assets

Assets other than cash-generating assets.

Активы, которые не относятся к активам, генерирующим денежные средства.

non-exchange transactions

Transactions that are not exchange transactions. In a non-exchange transaction, an entity either receives value from another entity without directly giving approximately equal value in exchange, or gives value to another entity...

non-monetary items

Items that are not monetary items.

Статьи, не являющиеся денежными.

notes

Contain information in addition to that presented in the statement of financial position, statement of financial performance, statement of changes in net assets/equity and cash flow statement. Notes provide narrative descriptions...