kræve eller tillade
require or permit tillade eller kraeve
Member States may require or permit the reinsurance amounts to be shown as assets.
Medlemsstaterne kan foreskrive eller tillade, at genforsikringsbeloebene opfoeres under aktiverne.Whereas scientific and technical knowledge is now such that the energy value of compound poultryfeed can be calculated by means of a uniform method in all Member States; whereas this method should therefore be adopted andmade applicable not only in Member States which require or permit declaration of the energy value on the labels of compound poultryfeed but also in those Member States which had to wait for the adoption of a Community method before requiring or permitting such declarations;
Den videnskabelige og tekniske udvikling goer det nu muligt at beregne naeringsvaerdien i forderblandinger til fjerkrae ved hjaelp af en faelles metode for samtlige medlemsstater;denne metode boer derfor vedtages og anvendes ikke blot i de medlemsstater, der forlanger eller tillader angivelse af naeringsvaerdien paa etiketten paa foderblandinger til fjerkrae, men ogsaa i de stater, der maatte afvente vedtagelsen af en faellesskabsmetode for at kunne foreskrive eller tillade en saadan angivelse;A MEMBER STATE MAY REQUIRE OR PERMIT THE DISCLOSURE OF THESE PARTICULARS IN THE NOTES ON THE ACCOUNTS. In the case of life assurance Member States may,pending further harmonization, require or permit the provision for unearned premiums to be included in item C 2.
Indtil en senere samordning finder sted,kan medlemsstaterne, for saa vidt angaar livsforsikring, tillade eller kraeve, at disse hensaettelser opfoeres under post C 2.A MEMBER STATE MAY REQUIRE OR PERMIT THE DISCLOSURE IN THE CONSOLIDATED ACCOUNTS OF OTHER INFORMATION AS WELL AS THAT WHICH MUST BE DISCLOSED IN ACCORDANCE WITH THIS DIRECTIVE.
Medlemsstaterne kan tillade eller foreskrive, at der i det konsoliderede regnskab skal gives oplysninger ud over, hvad der kraeves oplyst ifoelge dette direktiv.By way of derogation from subparagraph(d), Member States may require or permit the disclosure of recoverable amounts as assets.
Uanset litra d kan medlemsstaterne foreskrive eller tillade, at provenuet opfoeres paa aktivsiden.Member States may require or permit the valuation of investments shown as assets under C on the basis of their current value calculated in accordance with Artides 48 and 49.
Medlemsstaterne kan kræve eller tillade, at investeringsaktiver, der er opført under aktivpost C, værdiansættes til nutidsværdien, opgjort i overensstemmelse med artikel 48 og 49.By way of derogation from subparagraph(d), Member States may require or permit the disdosure of recoverable amounts as assas.
Hensættelser for ikke-afløbne risici e Uanset litra d kan medlemsstaterne foreskrive eller tillade, at provenuet opføres på aktivsiden.The Member States may, however, require or permit the amount of the difference to be written off in instalments so that it is completely written off by the time when the debt securities are repaid.
Medlemsstaterne kan dog tillade eller kræve, at forskellen afskrives i rater, således at den er helt afskrevet på tidspunktet for værdipapirernes indløsning.Where the purchase price of the securities referred to in point(a) is less than the amount repayable at maturity,Member States may require or permit the amount of the difference to be released to income in instalments over the period remaining until repayment.
Hvis de i litra a naevnte vaerdipapirers anskaffelsespris er mindre end indloesningsvaerdien,kan medlemsstaterne tillade eller foreskrive, at forskelsbeloebet indtaegtsfoeres fordelt over hele det tidsrum, der er tilbage indtil forfaldstidspunktet.Member States may, however, require or permit such debt securities to be shown in the balance sheet at the amount repayable at maturity.
Medlemsstaterne kan dog tillade eller foreskrive, at disse vaerdipapirer opfoeres i balancen til indloesningsvaerdien.A member state may require or permit the book values of shares held in the capital of an undertaking included in the consolidation to be set off against the corresponding percentage of capital only, provided that.
Medlemsstaterne kan tillade eller foreskrive, at den bogfoerte vaerdi af kapitalandele i en af konsolideringen omfattet virksomhed kun udlignes med den tilsvarende andel af kapitalen, saafremt.However, for five years after the date referred to in Artide 47(2)the Member States may require or permit the listing by maturity of the assas and liabilities referred to in this Artide to be based on the originally agreed maturity or period of notice.
Medlemsstaterne kan dog indtil fem år efter den i artikel 47, stk. 2,omhandlede dato tillade eller foreskrive, at de i denne artikel omhandlede aktiv og passivposter opføres på grundlag af den oprin deligt aftalte løbetid eller varslets oprindelige læng de.The Member States may require or permit translation differences arising on consolidation out of the retranslation of an affiliated undertaking's capital and reservesor the share of a participating interest's capital and reserves at the beginning of the accounting period to be induded, in whole or in part, in consolidated reserves, together with the translation differences arising on the translation of any transactions undertaken to cover that capital and those reserves.
Medlemsstaterne kan kræve eller tillade, at kursdifferencer, der opstår ved konsolidering, når egenkapitalen i en tilknyttet virksomhed eller en kapitalinteresse omregnes ved regnskabsperiodens start, medregnes helt eller delvis i de konsoliderede reserver, hvilket også gælder kursdifferencer, der opstår ved omregning af forretninger, som foretages for at dække denne egenkapital.However, for five years after the date referred to in Article 47(2)the Member States may require or permit the listing by maturity of the assets and liabilities referred to in this Article to be based on the originally agreed maturity or period of notice.
Medlemsstaterne kan dog indtil fem aar efter den i artikel 47, stk. 2,omhandlede dato tillade eller foreskrive, at de i denne artikel omhandlede aktiv- og passivposter opfoeres paa grundlag af den oprindeligt aftalte loebetid eller varslets oprindelige laengde.A member state may require or permit that the set-off referred to in article 19( 1) and the elimination referred to in article 26( 1)( a) and( b) be not effected when the aforementioned limits are calculated.
Medlemsstaterne kan ved beregningen af ovennaevnte numeriske graenser tillade eller foreskrive, at der ikke skal foretages udligning efter artikel 19, stk. 1, eller eliminering efter artikel 26, stk. 1, litra a og b.Whereas, until Community methods have been introduced,the Member States may not, under the said Directive 79/373/EEC, require or permit declaration of the energy value of compound feedingstuffs except where such a declaration was requiredor permitted on their territory and official methods of calculation were, moreover, already in application at the time when the said Directive was adopted;
Saa laenge der ikke er fastsat faellesskabsmetoder,kan medlemsstaterne i henhold til direktiv 79/373/EOEF ikke forlange eller tillade, at naeringsvaerdien i foderblandinger angives, medmindre en saadan oplysning var forlangt eller tilladt paa deres omraade paa tidspunktet for vedtagelsen af naevnte direktiv, og de i oevrigt havde indfoert officielle beregningsmetoder;A Member State may require or permit that the proportion of the profitor loss attributable to the participating interests referred to in paragraph 1 above be shown in the profit-and-loss account only to the extent of the amount corresponding to dividends already received or the payment of which can be claimed.
Medlemsstaterne kan tillade eller foreskrive, at den andel af resultatet, der svarer til den i stk. 1 naevnte kapitalinteresse, kun opfoeres i resultatopgoerelsen, i det omfang den svarer til allerede modtagne eller forfaldne udbytter.Where such a change is a major one,a member state may require or permit this obligation to be fulfilled by the preparation of an adjusted opening balance sheet and an adjusted profit-and-loss account.
Naar der er tale om en vaesentlig aendring,kan medlemsstaterne tillade eller foreskrive, at denne pligt opfyldes ved, at der opstilles en tilpasset aabningsbalance og en tilpasset resultatopgoerelse.A member state may require or permit that participating interests, as defined in article 17, in the capital of undertakings over the operating and financial policies of which significant influence is exercised, be shown in the balance sheet in accordance with paragraphs 2 to 9 below, as sub-items of the items" shares in affiliated undertakings" or" participating interests", as the case may be.
Medlemsstaterne kan tillade eller foreskrive, at kapitalinteresser som defineret i artikel 17 i virksomheder, paa hvis driftsmaessige og finansielle ledelse der udoeves en betydelig indflydelse, opfoeres i balancen i overensstemmelse med stk. 2 til 9 som underposter til posterne« Andele i tilknyttede virksomheder» og« Kapitalinteresser», alt efter tilfaeldet.Member States may, however, require or permit such debt securities to be shown in the balance sheet at the amount repayable at.
Med lemsstaterne kan dog tillade eller foreskrive, at disse værdipapirer opføres i balancen til indløsningsvær dien.The Member States my, however, require or permit assets held as financial fixed assets and tangible and intangible assets, not covered or not specifically covered in either the spot or forward markets, to be translated at the rates ruling on the dates of their acquisition.
Medlemsstaterne kan dog kræve eller tillade at aktiver, der skal medregnes blandt de finansielle anlægsaktiver og materielle og immaterielle anlægsaktiver, der hverken er dækket eller specifikt dækket på spot- eller terminsmarkedet, omregnes til anskaffelseskursen. kursen.The Member States may, however, require or permit the amount of the difference to be written off in instalments so that it is completely written off by the time when the debt securities are repaid.
Medlemsstaterne kan dog tillade eller kraeve, at forskellen afskrives i rater, saaledes at den er helt afskrevet paa tidspunktet for vaerdipapirernes indloesning.Member States may, however, require or permit the amount of the difference to be written off in instalments so that it is completely written off when the securities are repaid.
Medlemsstaterne kan dog tillade eller foreskrive, at forskelsbeloebet afskrives ratevis, saaledes at det er fuldstaendigt afskrevet senest paa det tidspunkt, hvor vaerdipapirerne skal indloeses.HOWEVER, A MEMBER STATE MAY REQUIRE OR PERMIT THE USE IN CONSOLIDATED ACCOUNTS OF OTHER METHODS OF VALUATION IN ACCORDANCE WITH THE ABOVEMENTIONED ARTICLES OF DIRECTIVE 78/660/EEC.
Medlemsstaterne kan dog tillade eller foreskrive, at der i det konsoliderede regnskab anvendes andre vaerdiansaettelsesmetoder i overensstemmelse med ovennaevnte artikler i direktiv 78/660/EOEF.The Member States may, however, require or permit differences produced by translation in accordance with paragraphs 1 and 2 to be induded, in whole or in part, in reserves not available for distribution, whae they arise on assets held as financial fixed assets, on tangible and intangible assets and on any transactions undertaken to cover those assets.
Medlemsstaterne kan dog kræve eller tillade, at kursdifferencer, der fremkommer ved omregningen i henhold til stk. 1 og 2, helt eller delvis medregnes som reserver, der ikke. kan udloddes, når de hidrører fra finansielle anlægsaktiver og materielle og immaterielle anlægsaktiver samt fra andre forretninger til dækning heraf.Pending further coordination,Member States may require or permit the application of the following methods where, because of the nature of the class or type of insurance in question, information about premiums receivable, claims payable or both for the underwriting years is insufficient when the annual accounts are drawn up for accurate estimates to be made.
Indtil en senere samordning finder sted,kan medlemsstaterne foreskrive eller tillade, at foelgende metoder anvendes, hvis der paa det tidspunkt, hvor aarsregnskabet udarbejdes, paa grund af forsikringsklassens eller forsikringsvirksomhedens art ikke foreligger saa fyldestgoerende oplysninger om praemier og/eller erstatninger, der skal ind- eller udbetales for tegningsaaret, at det er muligt at foretage korrekte skoen.Member States which require or permit the valuation of the investments shown as assets under C at their current value may, in respect of non-life-insurance, permit the disclosure in full or in part in an item III(3a) and in an item III(5a) in the profit and loss account of the variation in the difference between the valuation of those investments at their current value and their valuation at purchase price.
De medlemsstater, som kraever eller tillader, at investeringsaktiver under aktivpost C vaerdiansaettes til nutidsvaerdien, kan inden for skadesforsikring tillade, at aendringen af forskellen mellem vaerdiansaettelse af investeringsaktiverne til nutidsvaerdien og til anskaffelsesprisen helt eller delvis opfoeres under henholdsvis en post III 3a og en post III 5a i resultatopgoerelsen.It is required or permitted by law(including by relevant privacy laws);
Det er påkrævet eller tilladt ifølge loven herunder ifølge relevante love om privatlivets fred.Except where otherwise provided for in these Conditions,all notices required or permitted pursuant to these Conditions shall be sent by registered post, facsimile or otherwise in writing.
Medmindre andet er bestemt i disse vilkår,skal alle påkrævede eller tilladte meddelelser i henhold til disse vilkår sendes ved anbefalet brev, pr. telefax eller på anden måde skriftligt.
Resultater: 30,
Tid: 0.0725
Having terms that require or permit net settlement.
Primarily employer; may require or permit employee contributions.
MBA programs sometimes require or permit credit for capstone projects.
Over 120 countries now require or permit the use of IFRSs.
Certain services may require or permit text messaging (SMS or MMS).
Applicable law may require or permit us to decline your request.
Many franchisors require or permit each franchisee to conduct local area marketing.
Rationale 1: Not all states require or permit this tracking and content.
The Government does not require or permit religious instruction in public schools.
Medlemsstaterne kan tillade eller foreskrive, at selskaber, der udelukkende driver genforsikring, anvender det tekniske regnskab for skadesforsikringsvirksomhed for deres samlede forretninger.
Artikel 6 Medlemsstaterne kan tillade eller foreskrive en tilpasning af opstillingsskemaerne for status og resultatopgoerelsen , saaledes at fordeling af overskud eller daekning af tab fremgaar heraf .
Medlemsstaterne kan dog tillade eller foreskrive, at disse vaerdipapirer opfoeres i balancen til indloesningsvaerdien.
Medlemsstaterne kan tillade eller foreskrive , at disse oplysninger anfoeres i noterne .
Medlemsstaterne kan tillade eller foreskrive en tilpasning af opstillingsskemaerne for status og resultatopgoerelsen , saaledes at fordeling af overskud eller daekning af tab fremgaar heraf .
Medlemsstaterne kan dog tillade eller foreskrive, at disse værdipapirer opføres i balancen til indløsningsværdien.
Medlemsstaterne kan dog tillade eller foreskrive, at forskelsbeløbet afskrives ratevis, således at det er fuldstændigt afskrevet senest på det tidspunkt, hvor værdipapirerne skal indløses.
Medlemsstaterne kan tillade eller foreskrive en tilpasning af opstillingsskemaerne for status og resultatopgørelsen, således at fordeling af overskud eller dækning af tab fremgår heraf.
Medlemsstaterne kan dog tillade eller foreskrive , at der i det konsoliderede regnskab anvendes andre vaerdiansaettelsesmetoder i overensstemmelse med ovennaevnte artikler i direktiv 78/660/EOEF .