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obligating event

An event that creates a legal or constructive obligation that results in an entity having no realistic alternative to settling that obligation.

Событие, которое создает...

onerous contract

A contract for the exchange of assets or services in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits or service potential expected to be received under it.

operating activities

The activities of the entity that are not investing or financing activities.

Деятельность организации, не являющаяся инвестиционной или финансовой....

operating lease

A lease other than a finance lease.

Аренда, отличная от финансовой аренды.

original budget

The initial approved budget for the budget period.

Первоначальный бюджет, утвержденный на бюджетный период.

other long-term employee benefits

Employee benefits (other than post-employment benefits and termination benefits) that are not due to be settled within twelve months after the end of the period in which the employees render the related service.

other price risk

The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused...

oversight

The supervision of the activities of an entity, with the authority and responsibility to control, or exercise significant influence over, the financial and operating decisions of the entity.

Наблюдение...

owner-occupied property

Property held (by the owner or by the lessee under a finance lease) for use in the production or supply of goods or services, or for administrative purposes.

Недвижимость, находящаяся в...



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