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Accountancy
Industry: Financial services
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Accountancy
net investment in the lease
Financial services; Accountancy
The gross investment in the lease discounted at the interest rate implicit in the lease.
non-controlling interest
Financial services; Accountancy
The equity in a subsidiary not attributable, directly or indirectly, to a parent.
non-current asset
Financial services; Accountancy
An asset that does not meet the definition of a current asset.
normal capacity of production facilities
Financial services; Accountancy
The production expected to be achieved on average over a number of periods or seasons under normal circumstances, taking into account the loss of capacity resulting from planned maintenance.
notes
Financial services; Accountancy
Notes contain information in addition to that presented in the statement of financial position, statement of comprehensive income, separate income statement (if presented), statement of changes in ...
obligating event
Financial services; Accountancy
An event that creates a legal or constructive obligation that results in an entity having no realistic alternative to settling that obligation.
offsetting onerous contract
Financial services; Accountancy
See ‘set-off, legal right of’ A contract in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it.
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