Je was op zoek naar: opskrivningshenlaeggelsen (Deens - Engels)

- stoerrelsen af opskrivningshenlaeggelsen ved aarets slutning .
- the amount of the revaluation reserve at the end of the financial year.

- de opskrivningsbleoeb , der er henlagt til opskrivningshenlaeggelsen i aarets loeb ;
- the revaluation differences transferred to the revaluation reserve during the financial year,

b ) hele opskrivningshenlaeggelsen eller en del af denne kan til enhver tid overfoeres til selskabskapitalen .
(b) the revaluation reserve may be capitalized in whole or in part at any time.

ingen del af opskrivningshenlaeggelsen maa udloddes , hverken direkte eller indirekte , medmindre den udgoer en realiseret fortjeneste .
no part of the revaluation reserve may be distributed, either directly or indirectly, unless it represents gains actually realized.

d ) borset fra de i ovenfor under litra b ) og c ) anfoerte tilfaelde kan opskrivningshenlaeggelsen ikke oploeses .
(d) save as provided under (b) and (c) the revaluation reserve may not be reduced.

c ) opskrivningshenlaeggelsen skal oploeses , saafremt de hertil henlagte beloeb ikke laengere er noedvendige for anvendelsen af den benyttede vaerdiansaettelsesmetode og for opnaaelsen af dens maal .
(c) the revaluation reserve must be reduced to the extent that the amounts transferred thereto are no longer necessary for the implementation of the valuation method used and the achievement of its purpose.

medlemsstaterne kan fastsaette regler for anvendelse af opskrivningshenlaeggelsen paa den betingelse , at overfoersler til resultatopgoerelsen fra opskrivningshenlaeggelsen kun kan foretages , saafremt de overfoerte beloeb har vaeret opfoert som udgift i resultatopgoerelsen eller udgoer realiserede fortjenester .
the member states may lay down rules governing the application of the revaluation reserve, provided that transfers to the profit and loss account from the revaluation reserve may be made only to the extent that the amounts transferred have been entered as charges in the profit and loss account or reflect increases in value which have been actually realized.

- de beloeb , der er overfoert til selskabskapitalen , eller paa anden maade fragaaet opskrivningshenlaeggelsen i aarets loeb , tillige med en angivelse af formen for en saadan overfoersel ;
- the amounts capitalized or otherwise transferred from the revaluation reserve during the financial year, the nature of any such transfer being disclosed,

opskrivningshenlaeggelser
revaluation reserve