Traduction de «lead sheet » (Anglais → Français) :

6. The presentation and classification of items in the balance sheet or statement of assets and liabilities shall be retained from one reporting or accounting period to the next unless it is apparent that another presentation or classification would be more appropriate, as when a shift in the investment strategy leads to different trading patterns, or because an accounting standard has required a change in presentation.

Moreover, where accruals accounts do not exist at the micro level, financial transactions and balance sheets have to be derived from a variety of different sources, leading to a ‘statistical discrepancy’ between the deficit compiled via non-financial accounts and that compiled via financial accounts.

Moreover, where accruals accounts do not exist at the micro level, financial transactions and balance sheets have to be derived from a variety of different sources, leading to a ‘statistical discrepancy’ between the deficit compiled via non-financial accounts and that compiled via financial accounts.

According to Germany, the insolvency of BGB would lead for LBB, which is linked to it by virtue of an atypical undisclosed holding, loans and guarantees, to losses amounting to between some EUR 18,5 billion and EUR 25 billion consisting essentially of: the declining value of LBB’s claims on BGB (in the case of a balance‐sheet total of EUR [...]* and depending on the default rate, some EUR [...]*‐ EUR [...]*) and of claims on customers (in the case of a balance‐sheet total of some EUR [...]* and depending on the failure rate, some EUR [...]* ‐ EUR [...]*); recourse to guarantees granted to BGB Finance in Dublin (some EUR [...]*‐ EUR [... ...[+++]]*); and insolvency costs (some EUR [...]*).

1(b) Continuously galvanised steel sheet containing up to 0,35 % lead by weight

Whereas the comparability of figures in the balance sheet and profit and loss account also depends basically on the values at which assets and liabilities are shown in the balance sheet; whereas for a proper understanding of the financial situation of an insurance undertaking the current value of investments as well as their value based upon the principle of purchase price or production cost must be disclosed; whereas, however, the compulsory disclosure of the current value of investments, at least in the notes on the accounts, is prescribed solely for purposes of comparability and transparency and is not intended to ...[+++]lead to changes in the tax treatment of insurance undertakings;