Interlinking: the technical infrastructures, design features and procedures which are put in place within or constitute adaptations of each national real-time gross settlement system and the ECB payment mechanism (EPM) for the purpose of processing cross-border payments in the TARGET 1 system. International Accounting Standards: the International Accounting Standards (IAS), International Financial Reporting Standards (IFRS) and related Interpretations (SIC-IFRIC interpretations), subsequent amendments to those standards and related interpretations, future standards and related interpretations adopted by the European Union.
Keskmine maksumus – jätkuva või kaalutud keskmise meetod, millega iga ostu maksumus lisatakse senisele bilansilisele väärtusele, saades uue kaalutud keskmise maksumuse.