Translation of "Participating shares" in German

Income on non-participating preference shares is treated as interest income, rather than dividend income, and is included in income on debt.

Equity capital comprises equity in branches, all shares (whether voting or nonvoting) in subsidiaries and associates (except non-participating, preferred shares that are treated as debt securities and included under other direct investment capital), and other capital contributions.

Other direct investment capital (or intercompany debt transactions) covers the borrowing and lending of funds, including debt securities, suppliers’ credits and non-participating preferred shares (which are treated as debt securities), between direct investors and subsidiaries, branches, and associates.

The adjustments to the capital key weightings and the resulting changes in the participating NCBs » shares in the ECB 's subscribed capital make it necessary to adjust the claims which the ECB has credited under Article 30.3 of the Statute to the participating NCBs and which are equivalent to the participating NCBs » contributions of foreign reserve assets to the ECB ( hereinafter the claims ) .

This variables shall include, on the one hand, charges for value adjustments in respect of debt securities including fixed- income securities and shares and, on the other hand, all the amounts written back following earlier value adjustments, in so far as the charges and income relate to transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings.

Whilst value adjustments (and re-adjustments) in respect of loans and advances and provisions for contingent liabilities and for commitments have reduced the profitability of Japanese commercial banks, value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in additional undertakings have boosted the profits of the European and US banks.

Each holder of shares participating in the Offer will represent that it is not an Australian, Canadian, Hong Kong, Japanese, New Zealand or South African person, is not located in Australia, Canada, Hong Kong, Japan, New Zealand or South Africa and is not participating in such Offer from Australia, Canada, Hong Kong, Japan, New Zealand or South Africa and that it is not acting on a non-discretionary basis for a principal that is an Australian, Canadian, Hong Kong, Japanese, New Zealand or South African person, that is located in Australia, Canada, Hong Kong, Japan, New Zealand or South Africa or that is giving an order to participate in such Offer from Australia, Canada, Hong Kong, Japan, New Zealand or South Africa .

However, despite making financial payments, Long Well Group and the plaintiffs claimed that they "never received ownership" of the Commerzbank fund and that the participating shares were not transferred to them.

The reports comprise negotiable bonds and debt securities, negotiable money market paper, shares, participating certificates and investment fund certificates - broken down by economic sector and the customers' country of origin.

However, despite making the financial payments, Long Well Group and the other plaintiffs "never received ownership" of the Commerz fund and the participating shares.

According to published documents, civil servants are obliged at the request of the manager or the person to whom such powers are given to provide information about their costs, their spouse (husband) and minor children, the acquisition of land and other real estate, vehicles, securities, stocks (participating interests, shares in the authorized (share) capital organizations), as well as information about the sources of obtaining money spent and the information justifying the legality of means by which these transactions occurred.