any discount or premium on settlement и названия статей баланса. ASAP!!!

[Annabelle]

Помогите пожалуйста!
Как перевести выражение из сабжа?

Interest bearing loans and borrowings
Interest-bearing loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs, and any discount or premium on settlement. After initial recognition, such instruments are subsequently measured at amortised cost using the effective interest rate method. Gains and losses are recognised in profit or loss when the liabilities are derecognised as well as through the amortisation process.

Trade and other payables - Расчетный и другие счета с поставщиками? Так правильно? Меня интересует именно назв.статьи!
Trade and other payables
Trade and other payables are initially recognised at cost being the fair value of the consideration received, net of transaction costs incurred. Subsequently, instruments with fixed maturity are re-measured at amortised cost using the effective interest rate method. Amortised cost is calculated by taking into account any transaction costs, and any discount or premium on settlement. Financial liabilities, which do not have a fixed maturity, are subsequently carried at cost.

Trade and other accounts receivable - Расчетный и другие счета покупателями??? Можно так сказать?
Trade and other accounts receivable
Trade and other accounts receivable are recognised and carried at original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful debts is made when there is objective evidence that collection of the full amount is no longer probable. Bad debts are written off when identified.

[Annabelle]

Как перевесит for the scheme в данном предложениее?
И еще гляньте плиз последнее предложение, мне сымсл понятен, но я не могу его нормально сформулировать!

Gains and losses resulting from the use of internal actuarial valuation methodologies are recognized when the cumulative unrecognized actuarial gains or losses for the scheme exceed 10% of defined benefit obligation. These gains or losses are recognized over the expected average remaining working lives of the employees participating in the plan.

Перевод:

Доходы и расходы, которые вытекают из использования внутренней методологии актуарной оценки признаются, когда накопленные непризнанные актуарные прибыли и убытки for the scheme превышает 10% от определенного обязательства по пенсионному плану.
Данные доходы и расходы признаются over the ожидаемый средний remaining working lives сотрудников, принимающих участие в данной программе.

[Irisha]

discount or premium on settlement - дисконт или премия на момент расчетов? Что-то не пойму: это к чему?)

Trade and other payables - торговая и прочая кредиторская задолженность

Trade and other accounts receivable - торговая и прочая дебиторская задолженность

Моментом признания прибылей и убытков....

scheme - здесь может быть фонд

over the expected average remaining working lives - распределяются в течение среднего срока (оставшегося до истечения трудовых договров ???)

[Annabelle]

Спасибо вам огромнейшее! Чтобы я без вас делала :)) И без V :))

[Irisha]

Вот и я частенько задаю себе такой вопрос...

Только, Аня, тсссс! Это строго между нами, а то щеки наду-у-ует, и видали мы его... :-)))

[Annabelle]

Ириш,а можно перевести назв. этой статьи так: имущество, производственные помещения и оборудование???

Property, plant and equipment
Property, plant and equipment items of the Ukrainian subsidiaries of the Company have been subject to valuation performed by independent appraisers as at 31 December 2005. When no market values were available, fair value of specific machinery and equipment was determined by using depreciated replacement cost approach. Fair values of other items of property, plant and equipment was determined by reference to market-based evidence, which were the amounts for which the assets could be exchanged between a knowledgeable willing buyer and a knowledgeable willing seller in an arm’s length transaction as at the valuation date. This fair value was adopted by the Group as being the deemed cost at the transition date to IFRS. The resulting adjustment was included in equity as at 1 January 2006. Items of property, plant and equipment of the other subsidiaries are stated at cost, less accumulated depreciation and impairment in value.

[Annabelle]

Договорились :))
Молчу как рыба об лед :))

[Irisha]

Да просто "Основные средства" :-)

[Annabelle]

Спасибо :))
Я видела в аналогичных документах, что эту статью так называют, но решила еще у вас уточнить :))