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3 results for Subjektivitaet
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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.
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