Traduction de «action non amortie » (Français → Anglais) :

A MMF shall not use the amortised cost method for valuation, or advertise a constant NAV per unit or share, or round the constant NAV per unit or share to the nearest percentage point or its equivalent when the NAV is published in a currency unit unless it has been explicitly authorised as a public debt or retail CNAV MMF or unless it is a LVNAV MMF subject to Article 27(4).

(12) “constant Net Assets Value Money Market Fund” (CNAV MMF) means a money market fund that maintains an unchanging value NAV per unit or share; where income in the fund is accrued daily or can either be paid out to the investor, and where assets are generally valued according to the amortised cost method or the NAV is rounded to the nearest percentage point or its equivalent in currency term;

(12) “constant Net Assets Value Money Market Fund” (CNAV MMF) means a money market fund that maintains an unchanging value NAV per unit or share; where income in the fund is accrued daily or can either be paid out to the investor, and where assets are generally valued according to the amortised cost method or the NAV is rounded to the nearest percentage point or its equivalent in currency term;

73 (1) Where any issue or series of long-term debt of a company is redeemed before its maturity date, otherwise than by exchange or conversion into shares, the amount of the unamortized debt discount and expense or unamortized premium less expense applicable to the portion of the debt redeemed shall be credited to account 170 (Unamortized Debt Discount and Expense) or debited to account 270 (Unamortized Debt Premium and Expense), as applicable, and where the amount is not material, concurrently debited or credited to account 321 (Amor ...[+++]tization of Debt Discount, Premium and Expense) as applicable, in the year of redemption.

56. Reasserts the importance of beach tourism as a feature of some European coastal regions; calls on the Commission to examine whether the Directive 2006/123/EC is having a negative impact on SMEs in this sector and, if deemed necessary, to propose measures to alleviate this impact and ensure that the specific characteristics of this professional category are taken into account in the application of the Directive; calls, moreover, on the Member States to examine, in cooperation with the competent authorities, the introduction of compensatory measures to alleviate the damage inflicted on tourist operators by the introduction of new legislation resulting in the loss of acquired rights and losses linked to ...[+++]unamortized investments in refurbishing facilities or ensuring they conformed with the legislation previously in force; takes the view that these actions are required in order to safeguard investments made by operators and to improve the quality of customer services;

2. The sum required to pay to the shareholders, by way of interim dividend, 5 % of the sums which have been paid up as calls on their shares, provided such shares have not been paid off. If the profit for any year does not permit such payment, the shareholders shall not be entitled to claim payment thereof out of the profits for. subsequent years.