Translation of "Entgeltlich erworben" in English

Goodwill, to the extent that it was acquired for valuable consideration.

The additions to rights and licenses amounting to € 5.5 million (2009: € 4.0 million) were acquired in exchange for payment.

The common property consists of all earnings, both the professional income and the earnings from each spouse ?s own assets, as well as the assets acquired for valuable consideration during the marriage (Art. 1405 CC). 2.2.

If no marriage contract is entered into, the presumption is that all moveable and immoveable property acquired for a consideration by either of the spouses during marriage belongs equally to both spouses.

The community property comprises all property that is acquired by each of the spouses by the exercise of his/her work, the fruits of the property of each of the spouses and the moveable and immoveable property acquired for a consideration by either of the spouses during marriage.

The common property consists of all earnings, both the professional income and the earnings from each spouse ?s own assets, as well as the assets acquired for valuable consideration during the marriage (Art.

A licence must be purchased to use one of the commercial licence types: Munnin-Advanced, Munnin-Professional, Munnin-Business or Munnin-Enterprise.

Certain image rights are acquired by payment and can not be (re)used by third parties, without acquiring their own rights.

Common property comprises the acquisitions, i.e. assets resulting from the spouses' professional earnings, the fruits and income of their own personal assets and assets acquired against payment by each of the spouses during the marriage (Article 1401 CC).

Should the customer purchase products, MATESO shall provide a warranty for products delivered by MATESO in accordance with the applicable legal regulations, in particular in accordance with §§ 434 seq. German Civil Code (BGB). The length of warranty on products delivered by MATESO to business customers shall be 12 months as of delivery.

Intangible assets include industrial property rights, similar rights and other assets acquired against payment.

Their stated useful lives correspond to those of the intangible assets acquired against payment.

Paid-for emission rights are reported at their acquisition cost.

Emissions allowances acquired against payment are carried at cost.

Software purchased is depreciated on the straight-line basis over its estimated life (2 to 5 years).

Are there any exemptions for buildings constructed, extended, improved or acquired for a consideration by migrants?

Where a new asset is acquired in pure exchange for an old one, or when the new asset is acquired in part in exchange of an old one and in part by a monetary payment, the old asset shall be taken off the balance sheet and the new asset entered on the balance sheet at market value, established in accordance with Article 19.

According to the balance sheet layouts in Articles 9 (item C.I.3) and 10 (item C.I.3), goodwill acquired for a valuable consideration must appear as an asset in the balance sheet.

The fee for the acquired rights, including the rights in new films, totals US $ 80 million.

Intangible assets acquired against payment are measured at cost and, if their useful lives can be determined, are amortized on a straight-line basis.

Impairments of the paid-for emission rights are reported if the market price of the emission rights falls below their acquisition cost.

Buildings constructed, extended, improved or acquired further consideration by immigrants, under the definition given to them by article 3 of Decree Law no. 323/95, of 29 November, enjoy an exemption from the IMI (Municipal Property Tax), provided that the conditions set out for properties designed as permanent abodes are met, unless the deadline has passed for allocating these properties for this purpose (permanent abode of migrants or their respective family members) - item 13 of article 46 of the EBF (tax incentives statute).

Other intangible assets acquired against payment are reported at acquisition cost and amortized on a straight-line basis over the period of their likely economic useful lives, generally between 3 and 5 years.

This additional acreage was acquired in exchange for Dejour's 25% working interest (WI) in roughly 3,500 acres and two wells at North Barcus Creek, a cash payment of approximately $4 million and other valuable consideration.

Purchased emission certificates are recorded at actual cost under current assets and measured at fair value at the reporting date (limited by the actual cost).