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renter af fremmedkapital og et afkast af den anvendte egenkapital, som ikke må overstige referencesatsen
interests on external finance and a dividend on own capital employed not exceeding the reference rate,
for større virksomheder er virksomhedsobligationer en vigtig mekanisme til at rejse fremmedkapital i større skala.
for larger firms, corporate bonds are a key mechanism for raising debt finance on a larger scale.
kun for finansieringsinstitutter, som finansierer tredjeparter i erhvervsøjemed, er finansiering med fremmedkapital en særskilt aktivitet.
debt financing is a distinct activity in itself only in the case of financial institutions whose business consists of financing third parties.
holdingselskaber har ledende funktion og er i stand til at finansiere kapitalinteresser også i forsikringsselskaber gennem optagelse af fremmedkapital.
holding companies have a guidance function and are in a position to finance investment even in insurance companies by drawing on outside funds.
en tilstrækkelig selvfinansiering er imidlertid normalt en betingelse for at have adgang til ekstern finansiering i form af egenkapital og fremmedkapital.
however, access to external finance in the form of equity capital and loan capital normally depends on an adequate flow of self-financing.
der mangler kapital, og finansieringen sker ofte med egenkapital, da det er svært at skaffe fremmedkapital og risikovillig kapital,
shortage of capital, with funds coming in many cases from the owners since risk capital and capital from external sources is difficult to obtain;
det indebærer, at zt hverken forventer at få dækket samtlige sine renteomkostninger for optaget fremmedkapital eller at opnå en passende forrentning af egenkapitalen.
in other words the zt does not expect to be able to cover its full interest costs on the loans it has taken out or to obtain a reasonable return on its own capital.
vi ønsker endog, at flere små virksomheder går på børsen for på denne måde at skaffe sig ansvarlig egenkapital for ikke at være henvist til fremmedkapital.
but how then is it possible for the commission, at the very moment that it is calling for more powers in respect of transort infrastructure — and i am now thinking very particularly of railway infrastructure — to fail to include the infrastructure as such when formulating the objectives of the euret programme ?
kriseramte virksomheder mister derfor systematisk muligheden for at fremføre underskud, mens sunde virksomheder altid kan vælge mellem at optage fremmedkapital og søge efter en køber.
as a result, undertakings in difficulty will systematically forfeit the possibility of carrying forward their losses, whereas healthy undertakings always have the choice between debt financing and looking for a buyer.
»med hensyn til finansieringsaktiviteter med fremmedkapital befinder erhvervsmæssigt forbundne virksomheder sig ikke i en tilsvarende faktisk og juridisk situation som virksomheder, der ikke er erhvervsmæssigt forbundet.
the dutch decision was quoted as follows:
typiske kendetegn ved små og mellemstore virksomheder er: beskende aktiver, ringe likviditet og et meget stramt forhold mellem egen- og fremmedkapital.
typical features of small and mediumsized undertakings are modest assets, a low level of liquidity and a very inflexible relationship between their own resources and borrowings.