Şunu aradınız:: egenkapitalsinstrumenter (Danca - İngilizce)

c) kapitalandele i dattervirksomheder, associerede virksomheder og fællesledede virksomheder (joint ventures), egenkapitalsinstrumenter udstedt af selskabet, aftaler om eventuel modydelse i forbindelse med virksomhedssammenslutning (business combination) samt alle andre finansielle instrumenter med sådanne særlige egenskaber, at instrumenterne i overensstemmelse med, hvad der er almindeligt accepteret, bør regnskabsføres anderledes end andre finansielle instrumenter.
(c) to interests in subsidiaries, associated undertakings and joint ventures, equity instruments issued by the company, contracts for contingent consideration in a business combination as well as other financial instruments with such special characteristics that the instruments, according to what is generally accepted, should be accounted for differently from other financial instruments.