تدرج الأرباح أو الخسائر غير المحققة

تدرج الأرباح أو الخسائر غير المحققة الناتجة عن التغيرات في قيمتها العادلة مباشرة في الدخل الشامل الآخر لحين إنتفاء أسباب إثبات تلك الإستثمارات أو انخفاض قيمتها، وعندئذ يتم إظهار الربح أو الخسارة المتراكمة – المثبتة سابقاً ضمن الدخل الشامل الآخر - في قائمة الدخل الموحدة.

Results (English) 1:

Include unrealized gains or losses resulting from changes in fair value directly in other comprehensive income until the absence of reasons prove that investment or depreciation, then the accumulated profit or loss are shown – previously installed within other comprehensive income in the consolidated income statement.

Results (English) 2:

Gains or unrealized losses arising from changes in fair value recognized directly in other comprehensive income until the reasons for the absence of proof of such investments or impaired, and then not show the accumulated profit or loss - previously recognized in other comprehensive income - in the consolidated statement of income.

Results (English) 3:

Insert the realized gains or losses arising from changes in fair value directly in other comprehensive income until the Antfa proving grounds of those investments or depreciation, then show profit or loss is accumulated, already installed in other comprehensive income. In the consolidated income statement.