Übersetzung für "Wirtschaftlichen gehalt" in Englisch

Allocation here must be not by name but by economic content.

Income from royalties is deferred in accordance with the substance of the relevant agreements and recognised pro rata.

The dramatic nature of the employment problem scarcely needs underlining. It is not just an economic problem, it is also a social tragedy tearing our countries apart, causing growing social exclusion, making part of the population feel inexorably surplus or supernumerary which is entirely alien to the very idea of European citizenship.

The presentation of items in financial statements should have regard to the economic reality or commercial substance of the underlying transaction or arrangement.

In assessing the nature of such instruments, the Authority will have regard to the economic substance of the instrument rather than to its name and the qualification attributed to it by the investors.

Point 4.3.3 of the guidelines stipulates that ‘the Commission will have regard to the economic substance of the instrument rather than to its name and the qualification attributed to it by the investors … [taking] into account the degree of risk in the target company’s venture borne by the investor, the potential losses borne by the investor, the predominance of profit-dependent remuneration versus fixed remuneration, and the level of subordination of the investor in the event of the company’s bankruptcy … the treatment applicable to the investment instrument under the prevalent domestic legal, regulatory, financial, and accounting rules, if these are consistent and relevant for the qualification.’

For the purposes of point 4.2 an arrangement or a series of arrangements is artificial where it lacks commercial substance.

The presentation of items in financial statements should have regard to the economic reality or commercial substance of the underlying transaction or arrangement.

Circular transactions which have economic substance and comply with legal requirements are part of normal commercial practices.

The parties shall replace the invalid provision with one that comes closest to the economic content of the invalid provision.

To date, no analysis has been made to determine the economic cut-off grade that will ultimately be applied to any mineral resources.

To provide a more accurate picture of their economic importance, contract production receivables and payables have been removed from the formerly combined item “Trade and contract production receivables” and the item “Other liabilities” and are now presented in separate items for “Contract production receivables” and “Contract production payables”.

This accounting treatment will lead to a more transparent delimitation of inventories as part of current assets and corresponds in its economic content more to the current focus on established markets as Germany, North America and Western Europe, where the instruments are provided and permanently handed over to the customer.

To better reflect their economic value, contract production receivables are stated together with the allocatable advance payments from the relevant associated company.

To better reflect their economic value, accounts receivable for contract production are offset against the corresponding advance payments.

Although this might better reflect the economic substance of the financial instrument, the Board's preliminary view under the Gamma approach is that economic compulsion should not be considered when classifying a claim as liability or equity because this would be inconsistent with the requirement to account for financial instruments based on their contractual terms.