Übersetzung für "On a going concern basis" in Deutsch

They therefore help the institution to continue operations on a going concern basis without hindering recapitalisation.

Since matching portfolios may be managed on a going concern basis, undertakings that have received approval to use a matching adjustment to value the corresponding liabilities should also be allowed to use that adjustment to value future insurance obligations, to the extent that those obligations and the assets matching them possess the same features as the obligations and assets included in the initial matching portfolio and, consequently, entail the same risks for the undertaking concerned.

Nonetheless, the average cost of production was found to be in the same range as that of the Union industry and the audited financial statements were prepared on a 'going concern basis'.

Since all financial resources do not provide full absorption of losses in the case of winding-up and on a going-concern basis, own fund items should be classified in accordance with quality criteria, and the eligible amount of own funds to cover capital requirements should be limited accordingly.

Cases where the assets are sold on a “going concern” basis: this second group of cases concerns the sale of the assets as a going concern with a view to continuation of the company’s economic activity.

More specifically, certain capital instruments and, particularly, hybrid capital instruments5 (hybrids), did not meet expectations of markets and regulators with regard to their loss absorption6, permanence7 and flexibility of payments8 capacity on a going-concern basis.

An entity shall prepare financial statements on a going concern basis unless management either intends to liquidate the entity or to cease trading, or has no realistic alternative but to do so.

When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which it prepared the financial statements and the reason why the entity is not regarded as a going concern.

In addition, the joint restructuring plan highlights the risks associated with the merged entity’s difficulties in running its business on a going concern basis while being in resolution mode.

Original own funds referred to in Article 57(a) of Directive 2006/48/EC should include all instruments that are regarded under national law as equity capital, rank pari passu with ordinary shares during liquidation and fully absorb losses on a going-concern basis pari passu with ordinary shares.

It should be possible for those instruments to include instruments providing preferential rights for dividend payment on a non-cumulative basis, provided that they are included in Article 22 of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions [5], rank pari passu with ordinary shares during liquidation and fully absorb losses on a going-concern basis pari passu with ordinary shares.

Since not all financial resources provide full absorption of losses in the case of winding-up and on a going-concern basis, own-fund items should be classified in accordance with quality criteria into three tiers, and the eligible amount of own funds to cover capital requirements should be limited accordingly.

Generally, assets which are free from any foreseeable liabilities are available to absorb losses due to adverse business fluctuations on a going-concern basis and in the case of winding-up.

Auditors are required to confirm that a company’s accounts give a true and fair view on a going concern basis.

Core capital within banks' original own funds includes all instruments that are referred to in the national definition of equity capital, fully absorb losses on a going concern basis and represent the most subordinated claim during liquidation.

Such condition is deemed to be fulfilled even where the institution issues Common Equity Tier 1 instruments that grant the holders, on a going concern basis, a right to a part of the profits and reserves, where allowed by the applicable national law, provided that this part is proportionate to their contribution to the capital and reserves or, where permitted by the applicable national law, in accordance with an alternative arrangement.

That condition is deemed to be fulfilled even where the institution issues Common Equity Tier 1 instruments that grant the holders, on a going concern basis, a right to a part of the profits and reserves, where allowed by the applicable national law, provided that that part is proportionate to their contribution to the capital and reserves or, where permitted by the applicable national law, in accordance with an alternative arrangement.

This standardrequires the employer to determine his actuarial commitment on a going-concern basis, reflecting service-prorated benefits and takinginto account foreseeable salary increases.

The objective of the Danish winding-up scheme is to support value preservation in failing banks by means of a controlled winding-up on a going concern basis instead of those banks being subjected to regular bankruptcy proceedings.

Financial statements and, in particular, all general purpose financial statements, are therefore prepared on a going concern basis, unless management either intends to liquidate the entity or to cease operations or has no realistic alternative but to do so.

Like common equity tier 1 capital, additional tier 1 capital (AT 1) should be continuously available for loss absorbency purposes, thereby enabling the bank to continue on a going-concern basis.

In the Monthly Report, they advocate examining "how much the mechanical CET1 threshold has to be raised in order to ensure that CoCo bonds have the effect regulators intend – to act as a loss absorbing instrument for banks on a going-concern basis ".

A more general problem arises because defined benefit pension schemes are funded on a going concern basis, with the employer being advised to contribute at a level which will ensure that the benefits can be met as they fall due.