Traduction de «élément extraordinaire » (Français → Anglais) :

extraordinary item

extraordinary item

income from continuing operations | earnings from continuing operations | income before discontinued operations and extraordinary items | results of continuing operations

income from continuing operations | income before discontinued operations and extraordinary items

income from continuing operations [ income before discontinued operations and extraordinary items ]

additional depreciation | extraordinary depreciation | system of accelerated depreciation

extraordinary general meeting | special meeting of shareholders

extraordinary meeting | special meeting

An entity shall not present any items of income or expense as extraordinary items, in the statement(s) presenting profit or loss and other comprehensive income or in the notes.

If the answer to Question 1 is in the affirmative: Do exceptional circumstances within the meaning of Article 20(2) of Regulation No 1896/2006 already exist in accordance with paragraph 25 of European Commission Notice 2004/0055 of 7 February 2006 where the European order for payment was issued on the basis of information provided in the application form which may subsequently prove to be inaccurate, particularly where the jurisdiction of the court depends on that information?

6. Points out that the extension of the extraordinary state aid crisis regime was a decision imposed by circumstances, and that it has contributed to preventing further financial and economic instability, avoiding protectionism and providing a mechanism for bank restructuring and crisis resolution, all of which are particularly useful in programme countries which are facing serious problems;

2. By way of derogation from Article 23, the competent authorities may authorise the release of certain frozen funds or economic resources or the making available of certain funds or economic resources, after having determined that the funds or economic resources are necessary for extraordinary expenses or for payment for or transfer of goods when procured for a light water reactor in Iran the construction of which has begun before December 2006, or for any goods for the purposes referred to in Article 6(b) and (c), provided that where the authorisation concerns a person, entity or body listed in Annex VIII, the Sanctions Committee has b ...[+++]een notified of that determination by the Member State concerned and the determination has been approved by that Committee.