検索ワード: finansielle anlaegsaktiver (デンマーク語 - 英語)

finansielle anlaegsaktiver
financial assets

finansielle
financial

c . anlaegsaktiver
c. fixed assets

finansielle tjenesteydelser
financial services;

finansielle kriterier:
financial criteria:

i . immaterielle anlaegsaktiver
i. intangible assets

vaerdipapirer , der har karakter af anlaegsaktiver .
investments held as fixed assets.

3. a) vaerdipapirer, som har karakter af finansielle anlaegsaktiver, opfoeres paa balancen til koebsprisen.
3. (a) debt securities including fixed-income securities held as financial fixed assets shall be shown in the balance sheet at purchase price.

kurstab paa vaerdipapirer, der opbevares som finansielle anlaegsaktiver, samt kursreguleringer af kapitalinteresser og andele i tilknyttede virksomheder
value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

aktivpost 9 og 10 skal altid vaerdiansaettes som anlaegsaktiver.
assets items 9 and 10 must be valued as fixed assets.

kurstab paa vaerdipapirer, der opbevares som finansielle anlaegsaktiver, samt kursregulering af kapitalinteresser og af andele i tilknyttede virksomheder.
value adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

kursgevinst paa vaerdipapirer, der opbevares som finansielle anlaegsaktiver, samt indtaegter i forbindelse med kursregulering af kapitalinteresser og andele i tilknyttede virksomheder.
value re-adjustments in respect of transferable securities held as financial fixed assets, participating interests and shares in affiliated undertakings

elektroteknisk industri i elektromotorer som '. anlaegsaktiver i (ca. 600)
(approx. 600)

anlaegsaktiver er saadanne , der er bestemt til vedvarende anvendelse i virksomhedens drift .
fixed assets shall comprise those assets which are intended for use on a continuing basis for the purposes of the undertaking's activities.

c ) aa ) finansielle anlaegsaktiver kan goeres til genstand for vaerdireguleringer , saaledes at de ansaettes til en anden lavere vaerdi , som tillaegges dem paa statustidspunktet .
(c) (aa) value adjustments may be made in respect of financial fixed assets, so that they are valued at the lower figure to be attributed to them at the balance sheet date.

naar vaerdipapirer, som ikke har karakter af finansielle anlaegsaktiver, opfoeres paa balancen til koebsprisen, angiver kreditinstitutterne i noterne forskellen mellem denne vaerdi og den hoejere markedsvaerdi paa balancetidspunktet.
where transferable securities which are not held as financial fixed assets are shown in the balance sheet at purchase price, credit institutions shall disclose in the notes on their accounts the difference between the purchase price and the higher market value of the balance sheet date.

l) materielle anlaegsaktiver bortset fra grunde og bygninger, vaerdiansat paa grundlag af en forsigtig afskrivning
(l) tangible fixed assets, other than land and buildings, valued on the basis of prudent amortization;

artikel 39 i direktiv 78/660/eoef anvendes ved vaerdiansaettelse af kreditinstitutternes tilgodehavender, obligationer, aktier og andre vaerdipapirer med variabelt afkast, der ikke opbevares som finansielle anlaegsaktiver.
article 39 of directive 78/660/eec shall apply to the valuation of credit institutions' loans and advances, debt securities, shares and other variable-yield securities which are not held as financial fixed assets.

isaer tillades materielle anlaegsaktiver bortset fra grunde og bygninger kun som daekning for forsikringsmaessige hensaettelser, saafremt de vaerdiansaettes paa grundlag af en forsigtig afskrivning
in particular, tangible fixed assets other than land and buildings may be accepted as cover for technical provisions only if they are valued on the basis of prudent amortization;

d ) saafremt anlaegsaktiver er genstand for ekstraordinaere vaerdireguleringer udelukkende af skattemaessige grunde , boer reguleringsbeloebet med tilstraekkeling begrundelse angives i noterne .
(d) if fixed assets are the subject of exceptional value adjustments for taxation purposes alone, the amount of the adjustments and the reasons for making them shall be indicated in the notes on the accounts.