您搜索了: date d'etablissement (法语 - 英语)

et b) pour l'application de l'article 30 paragraphe 2, la deduction se fasse des reserves a la date d'etablissement des premiers comptes consolides conformement a la presente directive.
(b) for the purposes of arhcle 30 (2), permh the deduction to be made from reserves as at the date of the first consolidated accounts drawn up in accordance with this directive.

les etats membres peuvent permettre, lorsque le poste particulier vise a l'article 19 paragraphe 1 correspond a une difference poshive de consolidation apparue anterieurement a la date d'etablissement des premiers comptes consolides conformement a la presente directive, que: a) pour l'application de l'article 30 paragraphe 1, la periode lhmhee superieure a cinq ans prevue a l'arhcle 37 paragraphe 2 de la directive 78/660/cee soit calculee a partir de la date d'etablissement des premiers comptes consolides conformement a la presente directive,
(a) for the purposes of arhcle 30 (1), permh the calculahon of the umhed period of more than five years provided for in arhcle 37 (2) of directive 78/660/eec as from the date of the hrst consolidated accounts drawn up in accordance with this directive; and