Übersetzung für "Commercial balance" in Deutsch

Consequently the commercial balance sheet, the J-curve worsens falls steeply downward.

According to that, solely such accounting differences between commercial- and tax balance sheet will be considered, which have P & L effectively been booked.

This leads to it that the commercial balance sheet improves again, the J-curve rises again.

It is not acceptable for certain governments to complain about their net contribution to the European Union without taking account of their commercial balance with the other Member States.

Peter Cardillo of Avalon Partners thinks that investors have concentrated particularly on America's commercial balance figures, "which show an improvement in activity in the fourth quarter".

Such an approach would balance commercial returns with affordability, global access, and conservation, while saving governments money in the long run.

Since 77% of the EU-27 food market is already controlled by only fifteen commercial chains, the Committee also feels that efforts are needed to balance commercial supply against the power of the distribution market.

On the supply side, the operation will not concentrate sufficient demand in the hands of Kingfisher and Darty as to alter the current commercial balance between suppliers and distributors in this sector.

In this regard, I must add that the commercial balance between these two blocks favours the European Union to the tune of EUR 21 billion.

Based on the Temporary-Concept realized in IAS 12 and FAS109, deferred taxes result from the difference between the accounting value of assets and liabilities within the commercial balance sheet (individual financial statement respectively consolidated balance sheet) and their approach within the tax balance sheet.

The results of a preliminary study ("The principle of congruency and its effects on the preparation of commercial balance sheets") have shown that there is a clear tendency in Austria to prepare unified balance sheets, i.e. that accountants exercise their commercial and discretionary rights to choose a balance sheet form within the bounds of fiscal law.

The files to be submitted electronically include the commercial balance sheet, the income statement in accordance with German law, and the reconciliation or tax balance sheet as XBRL files.

In order to benefit from this new tax treatment, contributions, charges and supplementary payments effected after 31 December 1996 must have been recorded in a special commercial Balance Sheet account.

After drying at 60° C. for 30 minutes, the glass plate, within a period of 10 minutes following removal from the oven, is placed on a commercial laboratory balance.

After drying at 60° C. for 15 minutes or drying at 60° C. for 30 min, the glass plate, within a period of 10 minutes following removal from the oven, is placed on a commercial laboratory balance.

After drying at 60° C. for 15 minutes, the glass plate, within a period of 10 minutes following removal from the oven, is placed on a commercial laboratory balance.

The native trade was promoted by the finishing process, by which following sales of the products manufactured in the own country an active commercial balance sheet did not only become obtained, but possibly also still the trade of the importing country beeinflsst negatively (as in case of the 1703 between England and Portugal of final trade agreement, which facilitated the import of Tuchen from English production in Portugal and thus Portuguese textile production lastingly weakened).

Deferred tax assets and liabilities are recorded for all temporary differences between tax and commercial balance sheets and for losses brought forward for tax purposes as well as for tax credits of the companies included in consolidation.