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Dictionary De - En
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De - Pt
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tolerant
exact
1 error
approximate
w/o phonetic transcr.
engl. phonetic transcr.
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1 result for B95
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German
English
B95
Bestehen
in
einem
Tochterunternehmen
ausgegebene
,
kumulative
Vorzugsaktien
,
die
als
Eigenkapital
klassifiziert
wurden
und
sich
im
Besitz
nicht
beherrschender
Anteilseigner
befinden
,
berechnet
das
Unternehmen
seinen
Anteil
am
Gewinn
oder
Verlust
nach
einer
Berichtigung
um
die
Dividenden
für
derartige
Aktien
.
Dies
erfolgt
unabhängig
davon
,
ob
Dividenden
angekündigt
worden
sind
oder
nicht
. [EU]
B95
If
a
subsidiary
has
outstanding
cumulative
preference
shares
that
are
classified
as
equity
and
are
held
by
non-controlling
interests
,
the
entity
shall
compute
its
share
of
profit
or
loss
after
adjusting
for
the
dividends
on
such
shares
,
whether
or
not
such
dividends
have
been
declared
.
The example sentences [G] were kindly provided by the
Goethe Institute
.
Sentences marked by [EU] derived from
DGT Multilingual Translation Memory
. The European Commission retains ownership of the copyright in the original data.
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