Betekenis van:
rate of depreciation

Voorbeeldzinnen

1. tax measures of a purely technical nature (for example, setting the rate of taxation, depreciation rules and rules on loss carry-overs; provisions to prevent double taxation or tax avoidance),
2. The corresponding intensity in terms of net grant equivalent, calculated using the straight-line depreciation assumptions in the business plan and the reference and discount rate recommended by the Commission for France, is [7-8]* % [20].
3. The company claimed that this should have been the depreciation rate actually used by the company in its financial statements; however, the requirement in Article 7(3) is interpreted to refer to the depreciation rate specified in the legislation applicable to the company, in this case the rate specified in the Companies Act 1956. The amount so calculated which is then attributable to the review IP was adjusted by adding interest during this period in order to reflect the value of the benefit over time and thereby establishing the full benefit of this scheme to the recipient.
4. As regards the depreciation and infrastructure costs of materials used in both the commercial and the public sector, these are calculated in the analytical accounts using widely accepted methods and on the basis of the rate of utilisation of these materials.
5. The administrator shall manage the equipment and infrastructure remaining after the end of the active phase of the operation, with a view if necessary to finding its final destination. He/she shall propose to the Special Committee the relevant rate of depreciation as necessary.
6. the last exchange rate established by the European Central Bank before the 2008 accounting year for the conversion into euro of the net quantities which are to be carried forward from the 2007 accounting year to the 2008 accounting year, minus the second depreciation at the end of the 2007 accounting year.
7. The company contested the findings disclosed where various adjustments claimed by the company had been rejected, being the calculation of depreciation in China, the treatment of an exchange rate gain made in the United Kingdom and an alleged raw material rebate.
8. The sensitivity analysis shows that a 5 % depreciation in the US dollar against the zloty would cause a 35 % reduction in the 10-year accumulated net profit even if the base scenario took account of restructuring measures to mitigate the exchange-rate risk.
9. Another factor which was claimed to have caused the injury is the falling currency exchange rate of the US dollar (to which the Chinese renminbi is linked) against the euro. The dollar depreciation against the euro was around 34 % in the period concerned.
10. With a view to winding up the operation which he/she has commanded, the operation commander shall act as necessary to find a final destination for the equipment and infrastructure acquired in common for that operation. He/she shall propose to the Special Committee the relevant rate of depreciation as necessary.
11. Company tax: given that Royal Decree-Law No 10/2000 treats the sale of B diesel to non-member third parties as the economic result of cooperative activity, it will be taxed at the rate of 20 %; moreover, cooperatives are completely free to decide on the depreciation of their new physical assets acquired during the three years following the date of their registration in the Register of Cooperatives, and what is more, they receive a 50 % rebate on their entire company tax bill.
12. In the event that interest expenses, depreciation and exchange rate losses pursuant to Article 49 of the Income Tax Act relate at the same time to the acquisition of income in merchant vessel operation and the acquisition of other income, such financial costs shall be divided in proportion to the book value of assets used in merchant vessel operations, on the one hand, and for other uses, on the other hand.
13. The Authority could not establish that there were parameters in place which would ensure that the threshold of section D.3.3.1 (54) would never be exceeded. There was neither a guarantee that only investment costs would be included in the calculation (section D.3.3.1 (54) is limited to plant depreciation), nor was there sufficient certainty on how the discount rate should be established and that the aid would never exceed the amount necessary to reach a zero net present value.