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| | õigesti ja õiglaselt kajastatud | | true and fair view |
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| kasutuskontekst | | | | In our opinion, the attached annual accounts, which have been prepared under accounting policies set out in the first part of the notes on the accounts of the European Central Bank, give a true and fair view of the financial position of the European Central Bank as of 31 December 2002 and of the results of its operations for the year then ended. |
| konteksti allikas | | | | ECB AR 2002 |
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| | õiglane väärtus | | fair value |
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| kasutuskontekst | | | | During 2004 the International Accounting Standards Board (IASB) continued its work on the new accounting standards, and especially on International Accounting Standard 39 (IAS 39) dealing with the use of fair values for financial instruments, which account for a large part of banks' balance sheets. |
| konteksti allikas | | | | ECB AR 2004 |
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| | õiglase väärtuse meetod | | fair value accounting |
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| lühend | | | | FVA |
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| definitsioon | | | | Fair value accounting (FVA): a valuation principle that stipulates the use of either a market price, where it exists, or an estimation of a market price as the present value of expected cash flows to establish the balance sheet value of financial instruments. |
| Definitsiooni allikas | | | | http://www.ecb.int/home/glossary/html/glossf.en.html |
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| | õiguslik risk | | legal risk |
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| definitsioon | | | | Legal risk: the risk of loss because of the unexpected application of a law or regulation or because a contract cannot be enforced. |
| Definitsiooni allikas | | | | http://www.ecb.int/home/glossary/html/glossl.en.html |
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| | õigusraamistik | | legal framework |
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| kasutuskontekst | | | | In March 2004 the Governing Council adopted Decision ECB/2004/3 on public access to ECB documents. This Decision aims to ensure that the ECB's legal framework is in line with the objectives and standards applied by other Community institutions and bodies with regard to public access to their documents. It enhances transparency, while at the same time taking into account the independence of the ECB and of the NCBs and ensuring the confidentiality of certain matters specific to the performance of the ECB's tasks. |
| konteksti allikas | | | | ECB AR 2004 |
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- Arutamiseks