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Page 1475

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Udo Reifner

Using Money

Series: Schriften des Instituts für Finanzdienstleistungen e.V.

Volume 13 2007

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Confronting Fatalism S. 95-98

„… unemployment oscillates and is coupled to innovation, politics and cultural phenomena. Ways to improve this …”

doi.org/10.5771/9783845204529

Álvaro Morcillo Laiz - Contentious Regions in the European Union: Nationalist Parties and the Coordination of European Policies in Federal Member States

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Álvaro Morcillo Laiz

Contentious Regions in the European Union: Nationalist Parties and the Coordination of European Policies in Federal Member States

Series: Nomos Universitätsschriften - Politik

Volume 170 2009

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Acknowledgements S. 5-10

„… support and happiness (if there is such a thing). Two most unlike couplesshould also be mentioned here …”

Regional Associations S. 139-144

„… de-coupling of the intensity supportfrom the objective area. Apart from maintaining contacts with the …”

The Committee of the Regions S. 144-147

„… Germany and Italy to de-couple the maps of Ob.2 and 87.3.c assisted areas,thereby effectively undermining …” „… Basque agenda – the safety net, transitional support,flexible sizes for Ob.2 areas, and de-coupling of …”

doi.org/10.5771/9783845220932

Titos Markopoulos - Die Prognoseentscheidung in der europäischen Fusionskontrolle

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Titos Markopoulos

Die Prognoseentscheidung in der europäischen Fusionskontrolle

Series: Wirtschaftsrecht und Wirtschaftspolitik

Volume 233 2009

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Rüge des Gerichts S. 276-278

„… companies more attractive prices coupled with long-term ? nance deals or, more likely, long term supply of …”

doi.org/10.5771/9783845218410

Dietmar Isert - The Accounting Treatment of Derivatives on a Reporting Entity's Own Shares

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Dietmar Isert

The Accounting Treatment of Derivatives on a Reporting Entity's Own Shares

Series: Finanz- und Rechnungswesen

Volume 8 2009

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List of Exhibits S. 14

„… ............................................................. 190 Exhibit 17b: Issuance of a zero-coupon bond …” „… .................................................................. 199 Exhibit 20b: Purchase of a zero-coupon bond …”

Fourth criterion: comparability of the financial statements over time and between different entities S. 48-50

„… unless the debt issues of either have short maturity horizons, coupon rates which approximate the market …”

The derivation of accounting principles regarding derivatives on an entity’s own shares S. 62-74

„… a forward contract) is derived from the IFRS accounting treatment of zero-coupon bonds that are …” „… deducted from equity.232 229 The IFRS accounting treatment of zero-coupon bonds using the effective …”

Applying the assessment criteria to the fourth accounting principle ‘non-derivative financial assets and non-derivative financial liabilities’ S. 140-143

„… corresponds to the accounting treatment of zero-coupon bonds.429 Therefore, according to accounting principle …” „… 4, no distinction between the accounting treatment of zero-coupon bonds and these non-derivative …” „… financial assets or non-derivative financial liabilities is made. However, in contrast to zero-coupon bonds …”

Evaluating the advantages and disadvantages of the accounting principles regarding derivatives on an entity’s own shares S. 145-155

„… accounting treatment of zero-coupon bonds and these non-derivative assets or liabilities is made and the …”

Overview S. 168-171

„… derivative that is embedded in a hypothetical zero-coupon bond. Such an interpretation is appropriate, if the …” „… non-derivative financial asset (i.e. as a purchased zero-coupon bond on the asset side of the balance sheet) and …” „… . zero-coupon bond) will be derecognized. However, the conclusions reached about the most appropriate accounting …”

Deep in the money long call option contracts on an entity’s own shares S. 181-188

„… contract date and simultaneous issuance of a zero-coupon bond’ and fact pattern II ‘Prepaid long forward …”

Deep in the money short put option contracts on an entity’s own shares S. 188-197

„… contract date and simultaneous issuance of a zero-coupon bond’ and fact pattern II ‘Prepaid long forward …” „… ) 189 simultaneous issuance of a zero-coupon bond’ are, from an economic point of view, similar to fact …” „… consideration from the issuance of a zero-coupon bond. At maturity of the zero-coupon bond, the reporting entity …”

Deep in the money long put option contracts on an entity’s own shares S. 197-205

„… common shares at the contract date and simultaneous issuance of a zero-coupon bond’ and fact pattern II …” „… ‘Prepaid long forward contract on an entity’s own shares and simultaneous issuance of a zero-coupon bond …” „… of common shares at the contract date and simultaneous purchase of a zero-coupon bond’ and fact …”

Evaluating the advantages and disadvantages of the accounting principles regarding deep in the money options on an entity’s own shares S. 205-208

„… ). These similar transactions are the issuance or purchase of common shares and zero-coupon bonds, as well …” „… own shares and an issued zero-coupon bond (two instruments).624 Furthermore, a deep in the money long …” „… combination of a prepaid short forward contract on an entity’s own shares and a purchased zero-coupon bond …”

Summary of findings S. 217-223

„… contract on an entity’s own shares and a purchased zero-coupon bond (two instruments). To increase the …” „… (prepaid forward contracts on an entity’s own shares and zero-coupon bonds) should be accounted for in the …”

doi.org/10.5771/9783845217239

Michael Krail - System-Based Analysis of Income Distribution Impacts on Mobility Behaviour

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Michael Krail

System-Based Analysis of Income Distribution Impacts on Mobility Behaviour

Series: Karlsruher Beiträge zur wirtschaftspolitischen Forschung - Karlsruhe Papers in Economic Policy Research

Volume 28 2009

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Overview of ASTRA-S Model Development S. 66-68

„… couples with children tend to decrease in almost all EU27+2 countries. This fact leads to the intention of …” „… decreases over time by the formation of couples or communities and the death of single persons. It is …” „… leaving communities, the separation of couples and the death of a partner in a couple household. The …”

Household Model S. 68-73

„… of single households can be observed while households of couples with children tend to decrease in …” „… without children or partner. The number of Single HH decreases over time by the formation of couples or …” „… . children leaving their parents home or students leaving communities, the separation of couples and the …”

Theory of Income Distribution S. 73-94

„… probability of a three-person household. The separation to Couples w Children HH expresses the so-called …”

Car Registration Model S. 137-141

„… per year. For couples 12,240 Euro and for children 3,648 Euro are assumed to be the lower limit …”

Baseline Scenario Results S. 152-163

„… results are characterised by significant growth of single households by +40.7 % and households of couples …” „… parent and couples with children, is supposed to decrease by -9.2 % respectively -6.4 % until 2040, the …” „… 278090100110120130140150200820122016202020242028203220362040[Index Base Year 2008 = 100]HouseholdsSingleCoupleCouple w ChildrenSingle ParentOther Figure 31 …”

doi.org/10.5771/9783845216591

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