Traduction de «Instrument à couverture de change » (Français → Anglais) :

For the purpose of assessing effectiveness, the change in value of the hedging instrument in respect of foreign exchange risk is computed by reference to the functional currency of the parent entity against whose functional currency the hedged risk is measured, in accordance with the hedge accounting documentation.

Subsidiary B could designate the external debt as a hedge of the GBP/USD risk of its net investment in Subsidiary C in its consolidated financial statements. Parent could maintain Subsidiary B’s designation of that hedging instrument as a hedge of its US$300 million net investment in Subsidiary C for the GBP/USD risk (see paragraph 13) and Parent could designate the GBP hedging instrument it holds as a hedge of its entire £500 million net investment in Subsidiary B. The first hedge, designated by Subsidiary B, would be assessed by ref ...[+++]erence to Subsidiary B’s functional currency (pounds sterling) and the second hedge, designated by Parent, would be assessed by reference to Parent’s functional currency (euro).

while recognising the need to equip law enforcement authorities with the tools to gain evidence to pursue and incriminate major law-breakers and terrorists, asserts that it is unjustified to grant sweeping data retention powers through a blanket EU instrument, and demands that the collection and transfer of personal data in all measures relating to judicial and police cooperation be carried out according to sound data protection rules; calls on the Commission, therefore, to come forward as soon as possible with, and the Council to prioritise adoption of, a binding legal instrument relating to data protection in measures taken in the con ...[+++]text of the ‘Third Pillar’ to provide guarantees equivalent to those inherent in Directive 95/46/EC. Calls also on the Council to transfer the various data banks of the SIS, the CIS, Eurodac and the Europol Convention to the ‘first pillar’ and subject them to uniform data protection rules;

while recognising the need to equip law enforcement authorities with the tools to gain evidence to pursue and convict major law-breakers and terrorists, asserts that it is unjustified to grant sweeping data retention powers through a blanket EU instrument, and demands that the collection and transfer of personal data in all measures relating to judicial and police cooperation be carried out according to sound data protection rules; calls on the Commission, therefore, to come forward as soon as possible with, and the Council to prioritise adoption of, a binding legal instrument relating to data protection in measures taken in the context ...[+++] of the "third pillar" to provide guarantees equivalent to those inherent in European Parliament and Council Directive 95/46/EC of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data ; calls also on the Council to transfer the various data banks of the SIS, the CIS, Eurodac and the Europol Convention to the "first pillar" and subject them to uniform data protection rules;

the instrument accounted for is a hedging instrument under a system of hedge accounting that allows some or all of the change in value not to be shown in the profit and loss account, or

that item is accounted for as a hedging instrument under a system of hedge accounting that allows such changes in value not to be shown in the profit and loss account, or