يتم حساب التكلفة المطفأة بعد الأخذ

يتم حساب التكلفة المطفأة بعد الأخذ بعين الإعتبار الخصم أو العلاوة عند الشراء باستخدام معدل العائد الفعلي، وتدرج أية مكاسب أو خسائر ناجمة عن هذه الإستثمارات في قائمة الدخل الموحدة عند إنتفاء أسباب إثبات تلك الإستثمارات أو إنخفاض قيمتها.

Results (English) 1:

Amortized cost is calculated after taking into account a discount or bonus when you purchase using the actual rate of return, and include any gains or losses on these investments in the consolidated income statement when no reasons prove that investment or depreciation.

Results (English) 2:

The amortized cost is calculated by taking into account any discount or premium on acquisition using the effective interest rate, and include any gain or loss on such investments in the consolidated statement of income when the reasons for the absence of proof of such investments or impairment losses.

Results (English) 3:

Amortised cost is calculated taking into account the discount or premium when purchasing and using the actual rate of return, and any gains or losses on the investments in the consolidated income statement on Antfa proving grounds of those investments or low value.