Translation of "Handelsrechtlichen vorschriften" in English

After the tax and commercial law, your data is erased.

Financial statements corresponding to the provisions of German commercial law were prepared for the foreign investees.

At the end of the retention period required by tax and commercial law data will be removed.

Firstly, they promote new privileges, and changes in the Community and commercial legislation international framework.

The deletion, however, takes place only after expiry of the deadlines of tax and commercial law.

It shows that we validate against all local indirect tax and commercial legislation in real time.

Furthermore, some companies argued that by imposing the obligation to apply international accounting standards (IAS) on foreign exporters while they are not imposed on the domestic industry, the Community applies its trade laws not in an ‘impartial’ way.

On January 24, 2011, the then Chairman of the Standing Committee of the National People’s Congress Wu Bangguo announced in Beijing: “The socialist system of laws, composed of legal norms at different levels including laws, administrative regulations and local laws and regulations, has come into being, with the Constitution being in command, and the Constitution-related laws, civil laws and commercial laws being as the mainstay.

The aim is to provide user-friendly access to EU customs and trade legislation and to improve its transparency.

These items, together with their definitions, vary from country to country4 due to the remaining discrepancies in business practices, business legislation and taxation.

They declared that the DET system in Argentina is not inconsistent with any trade rules.

As regards taxpayers required to keep accounts by commercial law, all income is treated as income from industrial or commercial activities.

The European Union cannot ignore the need to monitor respect for human rights - as defined in the twelve Member States - especially the rights of the most vulnerable members of society, such as children and prisoners.

The data shall be deleted upon expiry of the time period required by tax and trade regulations, unless you expressly consent to their further use.

Upon full completion of the contract and full payment of the purchase price your data will be blocked for further use and deleted in accordance with tax regulations and the regulations of German Commercial Law.

In addition, all capital expenditure that was capitalised under German commercial law is recognised directly as an expense in the profit and loss account.

The preparation of the consolidated financial statements and the group management report in accordance with IFRSs as adopted by the EU, and the additional requirements of German commercial law pursuant to § 315a (1) HGB, are the responsibility of the company’s Board of Management.

After fulfilment of the contract and once the regulations under tax and commercial law have been complied with, your personal data is deleted unless you have agreed to use of your data beyond this (you continue to use a customer account that you have set up with us, for instance).

After complete contract processing your data will be blocked and deleted after the tax and commercial law, unless you have expressly consented to going beyond data use.

MTU’s consolidated financial statements have been drawn up in accordance with International Financial Reporting Standards (IFRS), such as these apply in the European Union (EU), and the supplementary requirements of Section 315a (1) of the German Commercial Code (HGB).

As a result, QC/QA, loss control and compliance with contractual, environmental and commercial regulations are becoming more important for the preservation of value by stakeholders in the supply chain.

In our opinion, based on the findings of our audit, the consolidated financial statements comply with IFRSs, as adopted by the EU, the additional requirements of German commercial law pursu- ant to § 315a Abs. 1 HGB give a true and fair view of the net assets, financial position and results of operations of the Group in accordance with these requirements.

The customer is obliged to have all Greenbone products promptly examined by a qualified member of staff in accordance with the provisions pursuant to commercial law (§§ 377, 378 of the German Commercial Code (HGB)) and to give notice of defects in writing with an exact description.

With completion of the contract and full payment, your data is no longer used by us and is deleted after the statutory required tax and commercial storage periods, unless you have expressly consented to the further use of your data.