Translation of "capitaux propres négatifs " (French → English) :

negative equity

negative equity | negative net worth | negative shareholder equity | negative stockholders' equity

shareholders' deficiency | negative shareholders' equity

shareholders' deficiency [ negative shareholders' equity ]

debt-equity ratio | debt-to-equity ratio

statement of shareholders' equity | statement of changes in equity | statement of changes in shareholders' equity | statement of owners' equity | statement of stockholders' equity

statement of changes in shareholders' equity | statement of shareholders' equity | statement of owners' equity

debt/equity ratio [ debt ratio | debt to equity ratio | equity to debt ratio | equity/debt ratio ]

debt-equity ratio [ debt/equity ratio | debt-to-equity ratio | debt ratio | owe-to-own ratio | debt to total assets ratio | debt to total assets ]

70. Regards it as abnormal that the annual accounts should show net assets of -EUR 40,4 million, and wonders whether the amounts to be called from Member States for staff pensions, which are estimated at EUR 42,5 billion, should not be entered as assets, given that this clearly constitutes a commitment; notes the Commission accounting officer’s explanations to the effect that international public-sector accounting standards have been applied; calls for the Court of Auditors to state clearly its position on this matter; calls for a figure to be put on the risk of the above amount not being made available, in the light of the Member States’ financial positions; proposes that cons ...[+++]ideration should be given to setting up a Community pension fund in order to get these financial commitments vis-à-vis staff off the balance sheet;

The net income or loss attributable to equity holders and non-controlling interests (the latter to be reported as a negative number) is the amount set out in item 31 of the Consolidated Statement of Comprehensive Income, Retained Earnings and AOCI.

If you capitalize $44 billion, $1 of equity and $4 of financing, at $2 million per megawatt of installed wind capacity — and you can do the math or I could give you a back-of-the-envelope calculation — and coordinate it with other countries, you can de-risk and actually solve this energy problem with really very little downside economically.

3. Considers it abnormal for the annual accounts to be presented with negative own capital of EUR 44 700 000 000 and wonders whether the amounts to be requested from Member States should not be entered as assets, given that the estimated EUR 37 000 000 000 in staff pensions is clearly a commitment; notes the explanations provided by the Commission's Accounting Officer to the effect that international accounting standards applicable to the public sector have been complied with; proposes that consideration be given to creating a Union ...[+++] pension fund to externalise financial commitments of this kind concerning staff;