24.01.2011 Esmaspäev

Põhivara väärtuse test ja allahindlus

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Vastavalt RTJ 5 tuleb igal bilansipäeval läbi viia vara väärtuse testimine tegemaks kindlaks, kas varade väärtus ei ole langenud.

Märgid, mis võivad viidata varade väärtuse langusele on:

  • Sarnaste varade turuväärtuse langus
  • Üldise majanduskeskkonna ja turusituatsiooni halvenemine, mistõttu on tõenäoline, et varast loodav tulu väheneb
  • Turu intressimäärad on tõusnud, mistõttu varade kasutusväärtuse arvutamisel kasutatav diskontomäär on tõusnud ja vara kasutusväärtus langenud
  • Ettevõtte netovara väärtus on suurem ettevõtte turuväärtusest
  • Varade füüsiline seisund on järsult halvenenud
  • Varast või varade grupist saadavad tulud on planeeritust väiksemad
  • Ettevõte kavatseb lõpetada mõningaid tegevusvaldkondi või sulgeda mõningaid struktuuriüksusi


Tuvastades mõne nimetatud märkidest tuleb läbi viia vara väärtuse test, mille käigus leitakse vara kaetav väärtus, mis on suurem kahest keskmisest näitajast – vara õiglasest väärtusest (miinus müügikulutused) ja vara kasutusväärtusest. Siinkohal toon ka antud mõistete selgituse.

Vara kaetav väärtus – on võrdne kas õiglase väärtuse (miinus müügikulutused) või kasutusväärtusega sõltuvalt sellest, kumb antud väärtusest on kõrgem.

Vara õiglane väärtus – hindamisel tuleb lähtuda

  • kehtiva müügilepingu olemasolu korral lepingus sätestatud müügihinnast
  • kehtiva müügilepingu puudumisel vara turuväärtusest aktiivsel turul
  • kehtiva müügilepingu ning aktiivse turu puudumisel vara eeldatavast müügihinnast arvestades hiljutiste sarnaste tehingute maksumusi konkreetses valdkonnas

 

Vara kasutusväärtus – on konkreetse varaga seotud järgmiste perioodide rahavoogude planeeringu nüüdisväärtus. Arvutusse kaasatakse kõik vara jooksvast kasutamisest ja kasutusjärgsest müügist tulenevaid rahavoogusid s.h vara hoolduseks ja remondiks vajalikud rahavood. Arvutusse kaasatavad rahavood ei tohi sisaldada täiendavaid investeeringuid vara parendusse, finantseerimistegevusest tulenevaid rahavoogusid ning tulumaksu makseid.

Seega leides, et vara väärtus on langenud ning läbiviidud vara väärtuse testi käigus jõudsite selleni, et nii vara õiglane väärtus kui vara kasutusväärtus on jääkmaksumusest väiksemad, on vajalik vara allahindlus.

Alla hindamine toimub vara väärtuse testi käigus tuvastatud kaetavale väärtusele. Varade allahindlusi kajastatakse aruandeperioodi kuluna.

Allahinnatud vara osas tuleb aga edaspidi bilansipäeval hinnata, kas allahinnatud vara kaetav väärtus ei ole vahepeal tõusnud. Kui antud tõus oli ilmselt olemas, tuleb taaskord viia läbi vara väärtuse testimine ning tuvastades, et kaetav väärtus ületab nüüd bilansilist jääkmaksumust, tuleb allahindlus annulleerida ning bilansilist jääkväärtust tõsta. Oluline on, et piiriks on siinkohal bilansiline jääkmaksumus, mis oleks antud perioodil normaalse amortisatsiooni arvestamisel antud varal kujunenud.

Allahindluse tühistamist kajastatakse aruandeaasta kasumiaruandes põhivara allahindluse kahjumi vähendamisena.

siseaudiitor.ee


17 kommentaari

  • Kommentaari link Reede, 16 November 2018 03:57 lisas Walsh Robert

    We are authorized Financial consulting firm that work directly with
    A rated banks eg Lloyds Bank,Barclays Bank,HSBC bank etc

    We provide BG, SBLC,and lots more for clients all over the world.

    We are equally ready to work with Brokers and financial
    consultants/consulting firms in their respective countries.

    Our procedures are most reasonable and safest as we operate a 100% financial risk free process which entails that the issuing and receiving bank continues the transaction immediately after DOA is countersigned

    We hope to establish a long term business relationship with you even after this first trial

    Regards
    WALSH SMITH, ROBERT
    email : [email protected]
    skype: cpt_young1
    Tel contact: +447031968934
    Whatsapp: +447441393450
    Registered No: 04374045

  • Kommentaari link Reede, 05 Oktoober 2018 14:54 lisas Ashraf billy

    We specialized in Bank Guarantee {BG}, Standby Letter of Credit {SBLC}, Medium Term Notes {MTN}, Confirmable Bank Draft {CBD} as well as other financial instruments issued from AAA Rated bank such as HSBC Bank Hong Kong, HSBC Bank London, Deutsche Bank AG Frankfurt, Barclays Bank , Standard Chartered Bank and others on lease at the lowest available rates depending on the face value of the instrument needed.

    We deliver with time and precision as sethforth in the agreement. Our terms and Conditions are reasonable, below is our instrument description.

    The procedure is very simple; the instrument will be reserved on euro clear to be verified by your bank, after verification an arrangement will be made for necessary bank documents and stock testing expenses, the cost of the Bank Guarantee will be paid after the delivery of the MT760.

    DESCRIPTION OF INSTRUMENT:
    Instrument: Bank Guarantee (BG/SBLC).
    Total Face Value: Minimum of 1M Eur/USD (One Million Eur/USD) to Maximum of 5B Euro/USD(Five Billion Eur/USD).
    Issuing Bank: HSBC London, Barclays Bank, Deutsche Bank Frankfurt, Hong Kong, Any AA rated Bank in Europe or any Top 25 WEB.
    Age: One Year, One Day
    Leasing Price: 6% of Face Value plus 2% commission fees to brokers.
    Delivery: Bank to Bank SWIFT.
    Payment: MT-760.
    Hard Copy: Bonded Courier within 7 banking days.

    All relevant business information will be provided upon request plus our terms and
    procedures.

    Email: [email protected]

    Name:Ashraf Billy

    Skype:[email protected]

  • Kommentaari link Neljapäev, 05 Juuli 2018 06:04 lisas zoltfund

    My Name Is Zoltan Seregely. I am direct to a provider who has recently issued Banking Instruments for a couple of my clients, The Provider is 100% check-able you can do your due diligence on them. They deal with issuing of instruments such as Bank Guarantee and Standby Letters of Credit, Letters of Credit, Documentary Letters of Credit etc.

    You are at liberty to engage these facilities into trade programs as well as in signatory project(s) such as Aviation, Agriculture, Petroleum, Telecommunication and any other project(s) etc.

    I only want serious buyers then i will put you in touch with the
    provider directly

    For Further Inquiries,
    Contact: [email protected]
    Skype ID: zoltfunding.services

    Regards

  • Kommentaari link Reede, 25 Mai 2018 04:28 lisas Seyed Hassan Dehgani

    GENUINE BANK GUARANTEE (BG) AND STANDBY LETTER OF CREDIT (SBLC) FOR LEASE AT THE LOWEST RATES AVAILABLE. OTHER FINANCIAL INSTRUMENTS SUCH AS MTN, CD, DLC, PB ARE ALSO AVAILABLE.

    We offer certifiable and verifiable bank instruments via Swift Transmission from a genuine provider capable of taking up time bound transactions.

    Thank you
    Seyed Dehgani

    Email: [email protected]
    Skype ID: dehgan.fundings

    Email me for procedure and terms.

  • Kommentaari link Kolmapäev, 16 Mai 2018 02:37 lisas Nicholas John

    Kas vajate kiiret laenu või investeerimislaenu või igasuguseid laene? Neuman Financial Enterprises on edukas finantsvahendus, pakkudes klientidele kogu maailmas spetsiaalselt välja töötatud rahastamispakette. saame pakkuda oma laenutoodete jaoks palju laenutooteid. Ebaturvalistel tingimustel saavad nad pakkuda minimaalset laenu 3000 dollarit ja maksimaalselt 100 000 dollarit. Neid saab üle võtta paindlikult kuni 120 kuud. Kui nad tagavad vara laenu, saavad nad pakkuda laene 5 000 dollarilt 500 000 dollarini, mida saab võtta üle 30 aasta. Rangelt oma avaldus aadressile [email protected]

  • Kommentaari link Esmaspäev, 07 Mai 2018 00:26 lisas Walsh Robert

    We are authorized Financial consulting firm that work directly with
    A rated banks eg Lloyds Bank,Barclays Bank,hsbc bank etc

    We provide BG, SBLC, LC, LOAN and lots more for client all over the world.

    Equally,we are ready to work with Brokers and financial
    consultants/consulting firms in their respective countries.

    We are equally ready to pay commission to those Brokers and financial
    consultants/consulting firms.

    Awaiting a favourable response from you.

    Best regards
    WALSH SMITH, ROBERT
    email : [email protected]
    skype: cpt_young1

  • Kommentaari link Esmaspäev, 30 Aprill 2018 13:45 lisas ramesh s iyer

    Dear Sir/Madam.

    we provide leasing of instruments such as; Bank Guarantees (BGs), Medium Terms Notes (MTNs), Standby Letter of Credits (SBLCs), Letter of Credits (LC), Bank draft Project Finance and Funding. We also provide Bank account opening services with United States, United Kingdom, China, Hong Kong, Spain, Switzerland, Poland, Belgium, Hungary, Japan, Banks.

    we will have your projects funded such as Real Estate Development, Aviation Service, Agriculture Finance, Petroleum Importation, Telecommunication, construction of Dams or Bridges and all kind of projects, we fund 100% of the face value of the financial instrument.

    Currently, H.S. Holdings LLC is looking for brokers and financial consultants that will work with us as our agents and representative.

    If in need of our services, contact me for detail information.

    Awaiting your response.
    Best regards,
    RAMESH SUBRAMANIAM IYER
    Contact: [email protected]
    Skype ID: rsi.leaseconsult

    Intermediaries/Consultants/Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.

  • Kommentaari link Esmaspäev, 30 Aprill 2018 13:44 lisas ramesh s iyer

    Dear Sir/Madam.

    we provide leasing of instruments such as; Bank Guarantees (BGs), Medium Terms Notes (MTNs), Standby Letter of Credits (SBLCs), Letter of Credits (LC), Bank draft Project Finance and Funding. We also provide Bank account opening services with United States, United Kingdom, China, Hong Kong, Spain, Switzerland, Poland, Belgium, Hungary, Japan, Banks.

    we will have your projects funded such as Real Estate Development, Aviation Service, Agriculture Finance, Petroleum Importation, Telecommunication, construction of Dams or Bridges and all kind of projects, we fund 100% of the face value of the financial instrument.

    Currently, H.S. Holdings LLC is looking for brokers and financial consultants that will work with us as our agents and representative.

    If in need of our services, contact me for detail information.

    Awaiting your response.
    Best regards,
    RAMESH SUBRAMANIAM IYER
    Contact: [email protected]
    Skype ID: rsi.leaseconsult

    Intermediaries/Consultants/Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together for the benefits of all parties involved.

  • Kommentaari link Teisipäev, 24 Aprill 2018 05:40 lisas Martin Steffens

    Sir/Ma

    I am a financial consultant and have a very good and reputable Provider of some bank instruments which can be monetised and discount for funding of your various project within lenders/investors and projects owners or borrowers that need funding for there various projects etc. We give oppurtunities for projects owner not withstanding the kind of projects, business support and can be engaged into PPP trading. Projects such as

    Real Estate Projects

    Construction Projects

    Government contract Projects,

    Transportation Projects

    Aviation Projects

    Telecommunication Projects

    Import and Export Projects etc.

    We are located in Europe and we are very ready to take a good look at your
    projects and faciliate the whole process.

    Kindly contact me if you have projects that need funding through this

    Martin Steffens
    Email: [email protected]
    Skype: [email protected]

  • Kommentaari link Teisipäev, 24 Aprill 2018 05:39 lisas Bank Guarantee, Letter Of Credit,Finance, Loans,

    Sir/Ma

    I am a financial consultant and have a very good and reputable Provider of some bank instruments which can be monetised and discount for funding of your various project within lenders/investors and projects owners or borrowers that need funding for there various projects etc. We give oppurtunities for projects owner not withstanding the kind of projects, business support and can be engaged into PPP trading. Projects such as

    Real Estate Projects

    Construction Projects

    Government contract Projects,

    Transportation Projects

    Aviation Projects

    Telecommunication Projects

    Import and Export Projects etc.

    We are located in Europe and we are very ready to take a good look at your
    projects and faciliate the whole process.

    Kindly contact me if you have projects that need funding through this

    Martin Steffens
    Email: [email protected]
    Skype: [email protected]

  • Kommentaari link Esmaspäev, 16 Aprill 2018 11:08 lisas Muhammed Emir Harun

    We Facilitate Bank instruments SBLC for Lease and Purchase. Whether you are a new startup, medium or large establishment that needs a financial solution to fund/get your project off the ground or business looking for extra capital to expand your operation,our company renders credible and trusted bank guarantee provider who are willing to fund and give financing solutions that suits your specific business needs.

    We help you secure and issue sblc and bank guarantee for your trade, projects and investment from top AA rated world Banks like HSBC, Barclays, Dutch Ing Bank, Llyods e.t.c because thats the best and safest strategy for our clients.e.t.c

    DESCRIPTION OF INSTRUMENTS

    1. Instrument: Funds backed Bank Guarantee(BG) ICC-600

    2. Currency : USD/EURO

    3. Age of Issue: Fresh Cut

    4. Term: One year and One day

    5. Contract Amount: United State Dollars/Euros (Buyers Face Value)

    6. Price : Buy:32%+1, Lease: 4%+2

    7. Subsequent tranches: To be mutually agreed between both parties

    8. Issuing Bank: Top RATED world banks like HSBC, Barclays, ING Dutch Bank, Llyods e.t.c

    9. Delivery Term: Pre advise MT199 or MT799 first. Followed By SWIFT MT760

    10. Payment Term: MT799 & Settlement via MT103

    11. Hard Copy: By Bank Bonded Courier


    Interested Agents,Brokers, Investors and Individual proposing international project funding should contact us for directives.We will be glad to share our working procedures with you upon request.



    Name: Muhammed Emir Harun

    Contact Mail :[email protected]

    Skype: [email protected]

  • Kommentaari link Reede, 23 Märts 2018 09:14 lisas Addison Liam

    We have direct and efficient providers of Bank Guarantee (BG’s), Insurance Guarantees,Confirmable Bank Drafts, Standby Letters of Credit (SBLC) medium term note (MTN) and Third Party Guarantees. which are specifically for sell/lease at leasing price of 4+2% /32+2% for selling price.
    If you are a potential Investor or principal looking to raise capital, we will be happy to answer any questions that you have about this opportunity and to provide you with details regarding these services.

    Our BG/SBLC Financing can help you get your project funded, by providing you with yearly renewable leased bank instruments. We work directly with the providers of these instruments.


    DESCRIPTION OF INSTRUMENTS:

    1. Instrument: Bank Guarantee (BG) or Standby Letter of Credit (SBLC)
    2. Total Face Value: Euro/USD 1,000,000.00 – Euro/USD 5,000,000,000.00
    3. Issuing Bank: HSBC Bank London, Barclays Bank London, Deutsche Bank AG Frankfurt etc.
    4. Age: One Year and One Day (With the option of Rolls and Extension)
    5. Leasing Fee: 4% + 2%
    6. Delivery: Bank to Bank Swift MT799 and/or MT760
    7. Payment: MT103
    8. Hard Copy: By Bank Bonded Courier within 7 banking days after delivery of Swift.




    For all inquires Contact:

    Name: Liam Addison
    Email: [email protected]
    Skype: [email protected]

  • Kommentaari link Kolmapäev, 28 Veebruar 2018 13:03 lisas belur

    Dear Sir/Ma,

    We are direct provider for BG/SBLC specifically for lease, at leasing price of (3.0 + 0.5 + X)% of face value, Issuance by HSBC London/Hong Kong or any other AA rated Bank in Europe, Middle East or USA.

    Our BG/SBLC Financing can help you get your project funded, loan financing by providing you with yearly renewable leased bank instruments. We work directly with issuing bank lease providers, this Instrument can be monetized on your behalf for 100% funding : For further details contact us with the below information.

    Contact : Nagesh S Belur
    Email: [email protected]
    Skype ID: bnsrlease.mandate

    Intermediaries / Consultants / Brokers are welcome to bring their clients and are 100% protected. In complete confidence, we will work together

  • Kommentaari link Neljapäev, 30 November 2017 14:00 lisas JAMESOLSEN TERRAZAS

    IQ FINANCE PLC provides a full financial planning service to both the commercial and domestic markets. At IQ FINANCE PLC we believe that financial planning is about two things: creating wealth and protecting wealth. These two objectives are at the heart of everything we do. And, as a member of IQ FINANCE Services, we give you a small-company service but with a large-company set up – the best of both worlds.

    You are at liberty to engage our leased facilities into trade programs as well as in signature project(s) such as Aviation, Agriculture, Petroleum, Telecommunication, construction of Dams, Bridges and any other turnkey project(s) etc. Our terms and Conditions are reasonable.

    Leasing Price : 4%+2%
    Buying Price: 32%+2%

    Contact us for more details on our terms and procedure of transaction.

    Jamesolsen Terrazas
    email : [email protected]
    skype: cpt_young1

  • Kommentaari link Teisipäev, 21 November 2017 09:05 lisas JAMESOLSEN TERRAZAS

    IQ FINANCE PLC provides a full financial planning service to both the commercial and domestic markets. At IQ FINANCE PLC we believe that financial planning is about two things: creating wealth and protecting wealth. These two objectives are at the heart of everything we do. And, as a member of IQ FINANCE Services, we give you a small-company service but with a large-company set up – the best of both worlds.

    You are at liberty to engage our leased facilities into trade programs as well as in signature project(s) such as Aviation, Agriculture, Petroleum, Telecommunication, construction of Dams, Bridges and any other turnkey project(s) etc. Our terms and Conditions are reasonable.

    Leasing Price : 4%+2%
    Buying Price: 32%+2%

    Contact us for more details on our terms and procedure of transaction.

    Jamesolsen Terrazas
    email : [email protected]
    skype: cpt_young1

  • Kommentaari link Pühapäev, 05 November 2017 23:23 lisas SILKE CHRISTA CERVENY

    We offer certified and verifiable bank instruments via Swift Transmission from a genuine provider capable
    of taking up time bound transactions.

    FOR LEASING OF BG/SBLC
    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M
    LEASING FEE = 4%+1%

    FOR PURCHASE OF FRESH CUT BG/SBLC
    PRICE = 32%+1%
    MINIMUM FACE VALUE OF BG/SBLC = EUR/USD 1M

    Our BG/SBLC Financing can help you get your project funded, loan financing by providing you with yearly
    renewable leased bank instruments. We work directly with issuing bank lease providers, this Instrument can be monetized on your behalf for 100% funding: For further details contact us with the below information.

    Contact Name: SILKE CHRISTA CERVENY

    Email: [email protected]

    skype : inquiry.dcifinancial

  • Kommentaari link Teisipäev, 13 Juuni 2017 21:25 lisas [email protected]

    Do you need a loan?
    Do you need financial help?
    Does your firm, company or industry need financial assistance?
    Do you need finance to start your business?
    Do you need finance to expand your business?
    Do you need personal loan? Please, contact us for more information:
    Mr Mark Kent
    Email: [email protected]

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