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finantspõhivarad [147]
investments [147]
Ultimo aggiornamento 2014-11-21
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arvesse ei võeta aktsiaid või osi, mis pole direktiivi 86/635/emÜ artikli 35 lõikes 2 määratletud finantspõhivarad.
shares which are not financial fixed assets as defined in article 35(2) of directive 86/635/eec shall not be included.
arvutamisel ei võeta arvesse aktsiaid või osi, mis pole direktiivi 86/635/emÜ artikli 35 lõikes 2 määratletud finantspõhivarad.
shares which are not financial fixed assets as defined in article 35(2) of directive 86/635/eec shall not be included in the calculation.
muu hulgas märgib komisjon, et tema sõltumatu ekspert hindas finantspõhivarad suuremaks, eelkõige sncmi osaluse cmnis ([…] miljonilt eurolt […] miljonile eurole).
the commission notes, in addition, that its independent expert revised upwards the valuation of the investments, in particular that of the sncm’s holding in cmn (of eur […] million to eur […] million).
muudetud põhimõtete üheks osaks on, et senised finantspõhivarad tuleb bilansikirjest „muu finants vara » üle viia vara liigi alla vastavalt emitendi päritolurii gile, vääringule ja sellele, kas väärtpabereid kavatsetakse hoida tähtaja lõpuni.
as part of the revised policy, securities that previously qualified as financial fixed assets should be reclassified from the balance sheet item « other financial assets » to the appro priate item under the heading « asset » depending on the origin of the issuer, the currency denomination and on whether the securities are held-to-maturity.