Betekenis van:
operating expense

Voorbeeldzinnen

1. Other non-operating income (expense), net
2. To this end, it is necessary to disclose a total expense ratio (TER) calculated as an indicator of the fund's total operating costs.
3. Whereas subscribed capital had to be remunerated through dividends after tax, the remuneration for a silent partnership contribution was a tax deductible operating expense.
4. A guarantee premium constitutes an operating expense for HLB and thus reduces the taxable profit. The remuneration payable to FHH comes out of after-tax profits.
5. employee benefits costs Gross operating surplus can be calculated directly from the following accounting headings from the function of expense method
6. Since the remuneration for the entire silent participation contribution is tax-deductible as an operating expense and also differs in this respect from the tax treatment of the remuneration in Decision 2000/392/EC, this premium has to be understood as a before-tax rate that can be claimed in full as an operating expense.
7. In addition, there were tax advantages for the accepting bank since the interest payable does not involve the use of profits but usually, as in the present case, represented a (tax-reducing) operating expense.
8. The Commission considers that the acquisition of this machine does not constitute an investment in tangible assets as defined by Regulation (EC) No 70/2001 but that the costs for the acquisition of this machine constitute a pure operating expense.
9. The other Landesbanks thus enjoy a tax benefit where the costs for the liquidity that once more has to be found are tax-deductible as an operating expense, whereas this would not be the case for an investment that was in cash at the outset but otherwise identical, such investment providing the relevant benchmark.
10. The silent partner did not have a holding in the undertaking and had only rudimentary rights of control. Whereas subscribed capital had to be remunerated through dividends after tax, the remuneration for a silent partnership contribution was a tax deductible operating expense.
11. This situation is similar to that in the Landesbank Hessen-Thüringen case but differs from the other Landesbanks that were also the subject of an investigation, including WestLB, since the promotion-related assets in the latter case are shown as reserves in the balance sheet and the total remuneration is to be regarded as a use of profits but not as an operating expense and thus has to be met out of taxed profits.