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if an investment in an associate becomes an investment in a joint venture or an investment in a joint venture becomes an investment in an associate, the entity continues to apply the equity method and does not remeasure the retained interest.
hvis en investering i en associeret virksomhed bliver en investering i et joint venture, eller en investering i et joint venture bliver en investering i en associeret virksomhed, skal virksomheden fortsætte med at anvende den indre værdis metode og ikke foretage en fornyet måling af den bevarede kapitalandel.
as the necessity to remeasure is an additional obligation imposed by an eu regulation the cost should be met by the member state and/or the eu and no cost, direct or indirect, should fall on vessel owners.
da kravet om opmåling er en ekstraforpligtelse, som pålægges i en eu-forordning, bør udgifterne hertil afholdes af medlemsstaten og/eller eu, og der bør ikke påføres fartøjernes ejere hverken nogen direkte eller indirekte omkostninger.
in a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair value and recognise the resulting gain or loss, if any, in profit or loss.
ved en virksomhedssammenslutning, der gennemføres i flere faser, skal den overtagende virksomhed foretage en ny måling af sin tidligere egenkapitalinteresse i den overtagne virksomhed til dagsværdien på overtagelsestidspunktet og indregne eventuelle deraf følgende gevinster eller tab i resultatet.
in this connection, i would like to remind members that the services of the commission are examining the possibility of bringing legal actions against member states that have failed to fulfil their obligations under mgp iii, that have consequently not achieved the programme objectives or that have failed to keep the information on their fleets in the community fleet register up-to-date- this is also in answer to several observations made by ms mckenna- or have failed to remeasure the tonnage of the fleets in gross tonnage units.
i denne forbindelse vil jeg gerne minde parlamentet om, at kommissionens tjenestegrene er ved at undersøge muligheden for at iværksætte retlige sanktioner over for medlemsstater, der ikke har opfyldt deres forpligtelser over for fup iii, som altså ikke har opfyldt programmernes målsætninger eller ikke har opdateret oplysningerne om deres flåde i eu' s fiskeriregistre- dette som svar på nogle bemærkninger af fru mckenna- eller har undladt at genopmåle deres flådes tonnage i bruttotonnage.