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conto profitti e perdite ai sensi del codice commerciale austriaco (handelsgesetzbuch)
statement of income pursuant to handelsgesetzbuch
Last Update: 2016-10-06
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l’alienazione delle partecipazioni indicate al paragrafo 5.1 potrà essere rimandata al massimo sino al 31 dicembre 2010, qualora la westlb provi che il prezzo di cessione conseguibile è inferiore al corrispondente valore contabile iscritto a bilancio dalla westlb ai sensi dell’handelsgesetzbuch (codice di commercio) o comporti delle perdite nel bilancio consolidato in conformità dei principi contabili internazionali ifrs.
a sale of the holdings referred to in point 5.1 may be postponed, until no later than 31 december 2010, if westlb shows that the price that would be obtained by the transaction is lower than the book value of the holding in the individual accounts drawn up by westlb ag in accordance with the german commercial code, or would produce losses in the group accounts in accordance with the ifrs accounting standards.
Last Update: 2014-11-21
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