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

16 en dattervirksomhed bliver ikke holdt ude fra konsolidering, alene fordi investor er en venturekapitalorganisation, et investeringsselskab, en investeringsforening eller lignende.
16 a subsidiary is not excluded from consolidation simply because the investor is a venture capital organisation, mutual fund, unit trust or similar entity.

virksomheden er en venturekapitalorganisation, et investeringsselskab, en investeringsforening eller lignende, hvis forretningsområde er investering i finansielle aktiver med henblik på at tjene på deres samlede afkast i form af renter eller udbytter og ændringer i dagsværdi.
the entity is a venture capital organisation, mutual fund, unit trust or similar entity whose business is investing in financial assets with a view to profiting from their total return in the form of interest or dividends and changes in fair value.

18 når en investering i en associeret virksomhed eller et joint venture besiddes af eller besiddes indirekte gennem en virksomhed, der er en venturekapitalorganisation, eller et investeringsselskab, en investeringsforening eller lignende, herunder forsikringsfonde tilknyttet investeringer, kan virksomheden vælge at måle investeringer i disse associerede virksomheder eller joint ventures til dagsværdi over resultatet i overensstemmelse med ifrs 9.
18 when an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure investments in those associates and joint ventures at fair value through profit or loss in accordance with ifrs 9.