Übersetzung für "Wirtschaftlicher betrachtungsweise" in Englisch

Article 5 Economic and cash / settlement approaches Article 5 of Guideline ECB / 2006/16 shall apply to this Decision .

The fact that investors then take independent decisions does not mean that the connection between the tax concession and the advantage given to the undertakings has been eliminated since, in economic terms, the alteration of the market conditions which gives rise to the advantage is the consequence of the public authorities’ loss of tax revenue.

Financial asset any asset that is: (a) cash; (b) a contractual right to receive cash or another financial instrument from another undertaking; (c) a contractual right to exchange financial instruments with another undertaking under conditions that are potentially favourable; or (d) another undertaking’s equity instrument.

Financial asset : any asset that is : ( i ) cash ;

The fact that investors then take independent decisions does notmean that the connection between the tax concession and the advantage given to the undertakings hasbeen eliminated since, in economic terms, the alteration of the market conditions which gives rise to theadvantage is the consequence of the public authorities’ loss of tax revenue.

Given Hoesch's interest in the supply needs of both JVs and the existing overcapacity in steel markets, it makes no commercial sense for Hoesch to seek to re-enter the steel tube markets.

Given Hoesch's interest in the supply needs of both JVs and the existing overcapacity in steel markets, it makes no commercial sense for Hoesch to seek to re-enter the steel tube markets.

The invalid provision shall be replaced with what the Parties would have stipulated in good faith according to the originally intended purposes from an economic perspective.

An economically realistic approach is necessary in the assessment of any particular case.

Our carefully selected teams combine our legal know-how with an economic approach.

In this context, we understand economy to address aspects of economic and social science perspectives.

At the same time, an economic approach is essential for the vital information provided by your accounting records.

That is why, with regard to vertical restraints on competition, in addition to the market share criterion, we are also calling for general clauses, so that distribution networks can be seen in a more global economic perspective.

General principles such as "substance over form" will become mandatory so as to increase the clarity of financial statements.

The new Community Framework for State aid for R & D & I50, which entered into force on 1 January 2007, follows the logic of the SAAP by, on the one hand, allowing for new types of aid for innovation purposes whilst, on the other hand, introducing a more refined economic approach for large sums of aid.

The banking crisis has shown that audit opinions should focus on "substance over form" which includes ensuring that there is no arbitrage of the differences in regulatory frameworks between jurisdictions.

From 1 January 2007 the ESCB will use the economic approach to record foreign exchange transactions, financial instruments denominated in foreign currency and related accruals.

However, the Commission has indicated that it changed its practice on the basis of the refined economic approach.

Making more use of a refined economic approach is a means to ensure a proper and more transparent evaluation of the distortions to competition and trade associated with state aid measures.