Traduction de «valeur plafond » (Français → Anglais) :

In order to determine the amount of financial goodwill (the difference between the purchase price and book value not attributable to the non-resident company's net worth), it is necessary to apply the following three steps: (1) to calculate the difference between the purchase price of the shareholding and its book value. The book value should reflect the share of equity that corresponds to the stake that the resident company has in the non-resident company; (2) the difference between the two abovementioned values should be assigned to the assets of the non-resident company up to the limit of the market value of the asset in question acc ...[+++]ording to the criteria established in the accounting consolidation rules (19); (3) the amount that remains is the financial goodwill that can be deducted from the tax base up to a maximum limit of one twentieth per year.

The first part sets a cap on interchange fees (2) for consumer debit card transactions of no more than 0,20 % of the transaction value, and a cap for consumer credit card transactions of no more than 0,30 % of the transaction value, which will apply to domestic or cross-border (3) transactions after different transitional periods (4).

for the plant ‘Aberthaw Power Station’, which contributes significantly to the overall TNP ceiling for NOx, to correct the emission limit value applied for calculating its contribution to the 2016 ceiling for NOx; in order for the plant to be eligible for using the emission limit value of 1 200 mg/Nm3, the United Kingdom of Great Britain and Northern Ireland shall demonstrate that the average annual volatile content of the solid fuel used in the plant was below 10 % in the reference years considered for the TNP as set out in Note 2 of Table C.1 to Append ...[+++]ix C of the Annex to Implementing Decision 2012/115/EU;

In function of PET prices prevailing during the RIP, the DEPBS cap was generally applicable resulting in a theoretical benefit of 4,64 INR/kg or 5,8 %. In the case of the DDS, the cap was not applicable so that the theoretical benefit amounted to 5,5 %.

that the nominal value or, in the absence thereof, the accountable par of the acquired shares, including shares previously acquired by the company and held by it, and shares acquired by a person acting in his own name but on the company's behalf, may not exceed a limit to be determined by Member States; that limit may not be lower than 10 % of the subscribed capital.

that the nominal value or, in the absence thereof, the accountable par of the acquired shares, including shares previously acquired by the company and held by it, and shares acquired by a person acting in his own name but on the company's behalf, may not exceed a limit to be determined by Member States; that limit may not be lower than 10 % of the subscribed capital;