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dalībvalstis 1. punktu piemēro ar nosacījumu, ka saņēmēja sabiedrība pārvestajiem aktīviem un saistībām atkārtoti aprēķina amortizāciju un peļņu vai zaudējumus saskaņā ar noteikumiem, ko pārvedamai sabiedrībai vai sabiedrībām piemērotu, ja apvienošana vai sadalīšana nebūtu notikusi.
the member states shall make the application of paragraph 1 conditional upon the receiving company's computing any new depreciation and any gains or losses in respect of the assets and liabilities transferred according to the rules that would have applied to the transferring company or companies if the merger or division had not taken place.
Last Update: 2014-10-23
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algoritms ir pielīdzināms mazas caurlaidības otrās šķiras/pakāpes filtram, un, to izmantojot, jāveic atkārtoti aprēķini, lai noteiktu koeficientus.
the algorithm emulates a low pass second order filter, and its use requires iterative calculations to determine the coefficients.
Last Update: 2014-11-21
Usage Frequency: 1
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