Betekenis van:
historical document

Voorbeeldzinnen

1. the historical financial information of the issuer or, in the case of a group, the historical financial information of the issuer and its subsidiary undertakings for each of the two financial years preceding the publication of the registration document.
2. where estimates of in-process material are based on historical information or on modelling of some kind, the estimation method and the method of establishing the uncertainty should be described in a technical document;
3. all the stages or periods in the life of a document from the time it is received or formally drawn up within the meaning of Article 4 of the provisions on document management until its transfer to the Commission’s historical archives and its opening to the public or until its destruction within the meaning of Article 7 of the said provisions;
4. ‘life cycle of a document’ all the stages or periods in the life of a document from the time it is received or formally drawn up within the meaning of Article 4 of the provisions on document management until its transfer to the Commission’s historical archives and its opening to the public or until its destruction within the meaning of Article 7 of the said provisions; 5.
5. Where, since the date of incorporation or establishment, an issuer has commenced operations and financial statements have been made up, the registration document must contain audited historical financial information covering the latest 2 financial years (or shorter period that the issuer has been in operation) and the audit report in respect of each year.
6. a prominent statement that the financial information included in the registration document has not been prepared in accordance with the international accounting standards adopted pursuant to the procedure of Article 3 of Regulation (EC) No 1606/2002 and that there may be material differences in the financial information had Regulation (EC) No 1606/2002 been applied to the historical financial information;
7. The historical annual financial information must have been independently audited or reported on as to whether or not, for the purposes of the registration document, it gives a true and fair view, in accordance with auditing standards applicable in a Member State or an equivalent standard.
8. a prominent statement that the financial information included in the registration document has not been prepared in accordance with the international accounting standards adopted pursuant to the procedure of Article 3 of Regulation (EC) No 1606/2002 and that there may be material differences in the financial information had Regulation (EC) No 1606/2002 been applied to the historical financial information.
9. The historical annual financial information must be independently audited or reported on as to whether or not, for the purposes of the registration document, it gives a true and fair view, in accordance with auditing standards applicable in a Member State or an equivalent standard.
10. Details of related party transactions (which for these purposes are those set out in the Standards adopted according to the Regulation (EC) No 1606/2002), that the issuer has entered into during the period covered by the historical financial information and up to the date of the registration document, must be disclosed in accordance with the respective standard adopted according to Regulation (EC) No 1606/2002 if applicable.