fr

capital et réserves

1

Terminological databases

EKI terminibaas Esterm

ID 696200 Last modified 30.12.2004
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Domain prices & costs - accountancy & debiting - cost-benefit analysis
  • vara, millest on maha arvatud kohustused
capital and reserves preferred
Usage examples
  • Liabilities. Capital and reserves. I. Subscribed capital (Unless national law provides for called-up capital to be shown under this item. in that case, the amounts of subscribed capital and paid-up capital must be shown separately). II. Share premium account. III. Revaluation reserve. IV. Reserves. 1. Legal reserve, in so far as national law requires such a reserve. 2. Reserve for own shares, in so far as national law requires such a reserve, without prejudice to Article 22 (1) (b) of Directive 77/91/EEC. 3. Reserves provided for by the articles of association. 4. Other reserves.
  • The undertaking must have available capital and reserves of at least: ECU 3 000 per vehicle used or...

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