Traduction de «Neutral holding gains and losses account » (Anglais → Français) :

66 (1) Where the gain or loss on the sale of assets recorded in account 120 (Investments in Affiliated Companies) or account 121 (Other Investments) is material, the company shall inform the Board and shall transfer the amount of the gain or loss to account 331 (Extraordinary Income) or account 341 (Extraordinary Income Deductions), as applicable.

1. For the purpose of carrying out the tasks conferred upon it by this Regulation, where credit institutions, financial holding companies, or mixed financial holding companies, intentionally or negligently , breach a requirement under relevant directly applicable acts of Union law in relation to which administrative pecuniary sanctions shall be made available to competent authorities under the relevant Union law, the ECB may impose administrative pecuniary sanctions of up to twice the amount of the profits gained or losses ...[+++] avoided because of the breach where those can be determined, or up to 10% of the total annual turnover, as defined in relevant Union law, of a legal person in the preceding business year or such other pecuniary sanctions as may be provided for in relevant Union law .

6. Holds the view that ICANN’s accountability and transparency issues need to be addressed, especially its reform and multilateral accountability; holds that transparency, respect for privacy, Net neutrality, and an environment of trust among I-stakeholders are indispensable elements in order to build a sustainable security vision for the Internet.

If, then, I may take the example of the aerospace industry, which, with its plans for redundancies and cutbacks and its threats of farming work out and of moving it to other sites, holds the centre of the stage today, a ten-cent change in the euro/dollar exchange rate amounts to the loss or gain of a billion euros in Airbus’ year-end figures.

16. Calls for the introduction of a transitional-cost funding measure for holdings (particularly in livestock areas) which decide to change their farming methods to meet, for example, animal health and welfare requirements, since the impact which meeting such standards currently has on production costs and, thereby, incomes is not taken into account by Regulation (EC) No 1257/1999; considers that the provision of degressive transitional compensatory aid would encourage large numbers of small livestock holdings to comply with standard ...[+++]s without being faced with the risk of a loss of income, and would be in the interest of consumers and animal welfare campaigners;

15. Calls for the introduction of a transitional-cost funding measure for holdings (particularly in livestock areas) which decide to change their farming methods to meet, for example, animal health and welfare requirements, since the impact which meeting such standards currently has on production costs and, thereby, incomes is not taken into account by the rural development regulation; considers that the provision of degressive transitional compensatory aid would encourage large numbers of small livestock holdings to comply with stan ...[+++]dards without being faced with the risk of a loss of income, and would be in the interest of consumers and animal welfare campaigners;