Subjektivitaet : Dictionary / Wörterbuch (BEOLINGUS, TU Chemnitz)

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	German	English
	74 Die Verfügbarkeit maßgeblicher Inputfaktoren und ihre relative Subjektivität könnte die Wahl der sachgerechten Bewertungstechnik beeinflussen (siehe Paragraph 61). [EU]	74 The availability of relevant inputs and their relative subjectivity might affect the selection of appropriate valuation techniques (see paragraph 61). However, the fair value hierarchy prioritises the inputs to valuation techniques, not the valuation techniques used to measure fair value. For example, a fair value measurement developed using a present value technique might be categorised within Level 2 or Level 3, depending on the inputs that are significant to the entire measurement and the level of the fair value hierarchy within which those inputs are categorised.
	Bei Bemessungen des beizulegenden Zeitwerts auf Stufe 3 der Bemessungshierarchie muss die Anzahl der Klassen eventuell größer sein, weil diesen Bemessungen einer höherer Grad an Unsicherheit und Subjektivität anhaftet. [EU]	The number of classes may need to be greater for fair value measurements categorised within Level 3 of the fair value hierarchy because those measurements have a greater degree of uncertainty and subjectivity.
	Die Gutachter erklärten, dass sich selbst unter Berücksichtigung einer gewissen Subjektivität bei der Bewertung nur schwer eine Erklärung für die Diskrepanz zwischen den beiden Beträgen finden lasse, und kamen zu dem Schluss, dass Olympic Airlines überbewertet wurde. [EU]	Even allowing for a certain level of subjectivity in the valuation, they said, it was difficult to explain the discrepancy between the two figures; they concluded that Olympic Airlines was overvalued [11].
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.