holding loss


holding loss
убыток от уменьшения стоимости активов (assets)

а не от их использования в деятельности компании


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • holding loss — A *depreciation in the *value of an asset over a period of time. The *loss may be *realized or *unrealized …   Auditor's dictionary

  • holding period — holding pe·ri·od n: the length of time a taxpayer holds property for purposes of determining if any gain realized or loss incurred from it is long term or short term Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. holding period …   Law dictionary

  • Holding Period — The real or expected period of time during which an investment is attributable to a particular investor. In a long position, holding period refers to the time between an asset s purchase and its sale. In a short sale, the holding period is the… …   Investment dictionary

  • Holding period return — In finance, holding period return (HPR) is a measurement of return on an asset or portfolio. It is one of the simplest measures of investment performance. HPR is the percentage by which the value of a portfolio (or asset) has grown for a… …   Wikipedia

  • Loss Psychology — The emotional aspects associated with investing and the negative sentiment associated with recognizing a loss. The fear of financial losses can be overcome, but it requires looking at what has happened logically and learning from it so that you… …   Investment dictionary

  • holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …   Black's law dictionary

  • holding period — In taxation, that period of time in which a capital asset must be held to determine whether gain or loss from its sale or exchange is long term or short term. I.R.C. No.No. 1222 1223 …   Black's law dictionary

  • Breath-holding spells — are episodic occurrences that usually result in apnea, loss of consciousness, and changes in postural tone. Breath holding spells occur in approximately 5% of the population with equal distribution between males and females. They are most common… …   Wikipedia

  • PAETEC Holding Corp. — PAETEC redirects here. For the soccer stadium formerly known as PAETEC Park, see Marina Auto Stadium. PAETEC Holding Corporation Type Public (NASDAQ: PAET) …   Wikipedia

  • Big Brother and the Holding Company — This article is about the music group. For their eponymous debut album, see Big Brother the Holding Company (album). Big Brother and the Holding Company The band when Janis Joplin was part of it circa 1966 1967 …   Wikipedia

  • Stop-loss policy — Stop loss is a term primarily used in the United States military. In the U.S. military, it is the involuntary extension of a service member s active duty service under the enlistment contract in order to retain them beyond their initial end of… …   Wikipedia