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24 the amount due from or at the direction of the grantor is accounted for in accordance with ias 39 as:
24 det skyldige beløb fra koncessionsgiver eller efter dennes anvisning behandles regnskabsmæssigt i overensstemmelse med ias 39 som:
the share of the provisions corresponding to grantor rights was therefore to be reclassified as capital injections without being subject to corporation tax.
det bestemmes således, at den del af henlæggelserne, der svarer til koncessionsafgifterne, omposteres under kapitaltilførsler, uden at der opkræves selskabsskat.
the operator has access to operate the infrastructure to provide the public service on behalf of the grantor in accordance with the terms specified in the contract.
operatøren har adgang til at drive infrastrukturen for at yde offentlig service på koncessionsgiverens vegne på de i kontrakten fastsatte betingelser.
(b) existing infrastructure to which the grantor gives the operator access for the purpose of the service arrangement.
(b) eksisterende infrastruktur, som operatøren får adgang til af koncessionsgiver ifølge koncessionsaftalen.
for example, this might apply to a private wing of a hospital, where the remainder of the hospital is used by the grantor to treat public patients.
dette kunne f.eks. gælde for en privat fløj af et sygehus, hvor den resterende del af sygehuset bruges af koncessionsgiver til behandling af offentlige patienter,
as stated in the opening decision, taking ausfallhaftung into account would mix up the role of the province of burgenland as grantor of the aid and the role of the province of burgenland as seller of the bank.
hvis man tager hensyn til ausfallhaftung, vil man som anført i åbningsbeslutningen blande delstaten burgenlands rolle som yder af statsstøtte og dens rolle som sælger af banken sammen.
in either case, there may in substance be a lease from the grantor to the operator; if so, it shall be accounted for in accordance with ias 17.
i begge tilfælde kan der i realiteten være et lejemål fra koncessionsgiver til operatør; i så fald skal det regnskabsmæssigt behandles i overensstemmelse med ias 17.
the grantor controls — through ownership, beneficial entitlement or otherwise — any significant residual interest in the infrastructure at the end of the term of the arrangement.
koncessionsgiver kontrollerer — gennem ejerskab agentlig ret eller andet — enhver betydeliig resterende kapitalandel i infrastrukturen ved aftalens udløb.
in colonia parziaria of individual parcels of land the grantor entrusts solely one or more parcels of land, which are used under the same conditions as described under (a).
"colonia parziaria" som dele af en bedrift: disse dyrkes på de under c/3 a) nævnte betingelser.
in other words, the government' actions as the grantor of the alleged subsidisation, always fall under the scope of the cvd investigation, regardless of the use of a sample of exporting producers.
med andre ord falder statens handlinger som den part, der yder det påståede subsidie, altid ind under undersøgelsen af de udligningsberettigede subsidier, uanset om der benyttes en stikprøve af eksporterende producenter.
the party that grants the service arrangement (the grantor) is a public sector entity, including a governmental body, or a private sector entity to which the responsibility for the service has been devolved.
den part, der bevilger koncessionsaftalen (koncessionsgiver), er et offentligt organ, herunder et statsligt organ, eller et privat organ, der har fået uddelegeret ansvaret for tjenesten,
whereas these differences of law can lead to distortions of competition between grantors of credit in the common market;
forskellene i lovgivningen kan føre til konkurrencefordrejninger mellem kreditgivere inden for det fælles marked;