Traduction de «écart net sur prix » (Français → Anglais) :

Execution of a transaction, changing the bid-offer prices when this spread is a factor in the determination of the price of another transaction whether or not on the same trading venue.

In order to determine the amount of financial goodwill (the difference between the purchase price and book value not attributable to the non-resident company's net worth), it is necessary to apply the following three steps: (1) to calculate the difference between the purchase price of the shareholding and its book value. The book value should reflect the share of equity that corresponds to the stake that the resident company has in the non-resident company; (2) the difference between the two abovementioned values should be assigned to the assets of the non-resident company up to the limit of the market value of the asset in question acc ...[+++]ording to the criteria established in the accounting consolidation rules (19); (3) the amount that remains is the financial goodwill that can be deducted from the tax base up to a maximum limit of one twentieth per year.

Thus, the difference between the price paid for the shareholding of the holding company and the net worth of the holding company after having fully consolidated the assets of its operating subsidiary is booked as financial goodwill pertaining to the holding company.

From an accounting point of view, goodwill is calculated as the difference between the purchase price of a company minus the book value of its net worth.

Goodwill is an intangible asset that arises when one company acquires another and equates to the difference between the purchase price and the book value of its net assets.

Whereas the difference between the target price and the intervention price should be sufficient to enable seeds to be traded freely throughout the Community under normal conditions, allowing for market fluctuations, and at the same time to enable producers to sell their seeds at a price as close as possible to the target price ; whereas, to achieve this objective, the difference in question should allow not only for transport between production and utilization areas but also for a market component;