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tolerant
exact
1 error
approximate
w/o phonetic transcr.
engl. phonetic transcr.
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1 result for B89
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German
English
B89
Bestehen
potenzielle
Stimmrechte
oder
andere
Derivate
,
die
potenzielle
Stimmrechte
enthalten
,
wird
der
Anteil
am
Gewinn
oder
Verlust
oder
an
Veränderungen
des
Eigenkapitals
,
der
bei
der
Erstellung
der
Konzernabschlüsse
dem
Mutterunternehmen
bzw
.
den
nicht
beherrschenden
Anteilen
zugeordnet
wird
,
einzig
und
allein
auf
der
Grundlage
bestehender
Eigentumsanteile
bestimmt
.
Die
mögliche
Ausübung
oder
Wandlung
potenzieller
Stimmrechte
und
anderer
Derivate
wird
darin
nicht
wiedergegeben
,
sofern
nicht
Paragraph
B90
zutrifft
. [EU]
B89
When
potential
voting
rights
,
or
other
derivatives
containing
potential
voting
rights
,
exist
,
the
proportion
of
profit
or
loss
and
changes
in
equity
allocated
to
the
parent
and
non-controlling
interests
in
preparing
consolidated
financial
statements
is
determined
solely
on
the
basis
of
existing
ownership
interests
and
does
not
reflect
the
possible
exercise
or
conversion
of
potential
voting
rights
and
other
derivatives
,
unless
paragraph
B90
applies
.
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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