Traduction de «foreigner » (Anglais → Français) :

Liabilities denominated in a foreign currency, or exchanged from one foreign currency through contractual agreements to one or more other foreign currencies shall be converted into the other foreign currencies at the rate agreed on in those contracts and shall be converted into the national currency on the basis of the representative market exchange rate prevailing on the last working day of each year.

if the parent entity holds the foreign operation indirectly, whether the hedged risk may include only the foreign exchange differences arising from differences in functional currencies between the foreign operation and its immediate parent entity, or whether the hedged risk may also include any foreign exchange differences between the functional currency of the foreign operation and any intermediate or ultimate parent entity (i.e. whether the fact that the net investment in the foreign operation is held through an intermediate parent affects the economic risk to the ultimate parent);

[10] BG: there is a non-discriminatory system of foreign exchange controls over transfers and payments related to current transactions: (i) limitations on exports and imports of national or foreign currency in cash; (ii) limitations on acquisition of foreign exchange by resident nationals for personal purposes; (iii) foreign employees may purchase foreign currency up to 70 per cent of their labour remuneration; (iv) payments and transfers abroad in foreign currency are to be effected by banks; (v) unilateral transfers require the permission of BNB; (vi) payments on the territory of the Republic of Bulgaria are to be effected in BGL.

The following foreign exchange transactions require authorisation:transfer of foreign exchange out of the country,transfer of Polish currency into the country,ownership transfer of the right to monetary assets between domestic and foreign persons,granting and drawing of loans and credits by domestic persons in foreign exchange transactions,fixing or executing payments in foreign currencies within Poland for acquired goods, real estate, property rights, services or labour,opening and possessing of a banking account in a bank situated abroad,acquiring and holding foreign securities and acquiring real estate abroad,undertaking other obligat ...[+++]ions abroad of similar effect.

[9] BG: there is a non-discriminatory system of foreign exchange controls over transfers and payments related to current transactions: (i) limitations on exports and imports of national or foreign currency in cash; (ii) limitations on acquisition of foreign exchange by resident nationals for personal purposes; (iii) foreign employees may purchase foreign currency up to 70 per cent of their labour remuneration; (iv) payments and transfers abroad in foreign currency are to be effected by banks; (v) unilateral transfers require the permission of BNB; (vi) payments on the territory of the Republic of Bulgaria are to be effected in BGL.

Acquisition of the land by foreign entities is subject to authorisation.ITunbound for purchase of real estate.FI(Åland Islands) restrictions on the right for natural persons who do not enjoy regional citizenship in Åland, and for legal persons, to acquire and hold real property on the Åland Islands without permission by the competent authorities of the islands.FI(Åland Islands) restrictions on the right of establishment and the right to provide services by natural persons who do not enjoy regional citizenship in Åland, or by any legal person, without permission by the competent authorities of the Åland Islands.PLacquisition of real estate, direct and indirect, by foreigners and fore ...[+++]ign legal persons requires permission.PLunbound, except for: buying independent apartment or buying real estate by a foreign national living in Poland at least for five years after obtaining the permanent residence card; buying by a legal person with a corporate seat in Poland and controlled directly or indirectly by a foreign natural person or a foreign legal person with a corporate seat abroad, for statutory objectives, of real estate without buildings, whose total area in Poland does not exceed 0,4 ha in urban area.