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Hauke Brunkhorst - Demokratie in der Weltgesellschaft

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Hauke Brunkhorst (ed.)

Demokratie in der Weltgesellschaft

Series: Sonderheft Soziale Welt

Volume 2009

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Anne van Aaken Democracy in Times of Transnational Administrative Law: The Case of Financial Markets S. 195-212

„… Democracy in Times of Transnational Administrative Law: The Case of Financial Markets Von Anne van …” „… C 59/2. 73) Financial Times of 15.8.2007, Rating agencies hit by subprime probe, by Tobias Buck …” „… European financial market regulation but may be generalized to other issue areas of global (administrative …”

Philipp Dann The Internationalization of the Constituent Power of the Nation S. 491-506

„… it came about only after immense pressure, financial backing and mediation from the international …” „… Transitional National Assembly in 30 January 2005. During that time, the framework for the drafting of the …” „… was still formally occupied and not a sovereign entity.19 The legal situation at that time was thus …”

Titelei/Inhaltsverzeichnis S. 1-8

„… Internationalisierung Jürgen Bast 185 Democracy in Times of Transnational Administrative Law: The Case of Financial …” „… of the Constituent Power of the Nation Philipp Dann 491 The Pouvoir Constituant in Times of …”

Craig Calhoun Cosmopolitanism and Hegemony S. 17-34

„… flourished, ironically, at the same time that global neoliberalism was ascendant. And for the most part the …” „… from the Socialist Party). In any case, human rights and humanitarianism seemed – at least for a time …” „… administered enterprises, the extension of trade into financial markets and production relations, and the …”

Cristina Lafont Alternative Visions of a New Global Order. What should Cosmopolitans hope for? S. 231-250

„… supply during that time. What could realistically be expected in a situation of permanent threat of …” „… annihilation was not particularly utopian, and anything genuinely utopian would have struck anyone at the time …” „… for financial aid. 11. Standards for deciding whether to prosecute or convict the leaders or former …”

doi.org/10.5771/9783845215921

Dafni Diliagka - The Legality of Public Pension Reforms in Times of Financial Crisis

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Dafni Diliagka

The Legality of Public Pension Reforms in Times of Financial Crisis

Series: Studien aus dem Max-Planck-Institut für Sozialrecht und Sozialpolitik

Volume 69 2018

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Chapter Four: The Public Interest in Times of Financial Crisis S. 151-184

„… The Public Interest in Times of Financial Crisis The legal provisions analysed in chapter three may …” „… elements that have been taken into consideration, in times of economic and financial crisis, when there is …” „… umstrittenen Rechtsbe‐ griffes, p. 26. Chapter Four: The Public Interest in Times of Financial Crisis 152 tured …”

Introduction S. 15-25

„… measures affecting in this way the level of the rights enjoyment.7 In times of severe financial crisis, the …” „… legality of the old-age pension benefits reductions in times of financial crisis. The presentation and …” „… policy-makers respect when they reform the public pension system in times of an economic and financial crisis in …”

Chapter Five: The Principle of Proportionality as a Balancing Concept in Case-Studies of Pension Reforms S. 185-278

„… model for the enjoyment of pensioners’ rights in times of financial crisis. The common model is …” „… the pensioners’ rights in times of financial crisis that the legislature and the policy makers must …” „… contribution to a general knowledge of how to reform legal pension systems in times of financial crisis. One …”

Chapter One: The Influences of the Pension Reforms 2010-2012 S. 26-63

„… Member States have had to cope with the most severe financial crisis in recent times. The 2007-2008 …” „… withdrawals over a period of time.183 The SBA was established in 1952 and its aim is to pro‐ vide financial …” „… in times of financial crisis was also revealed in 182 IMF(2016b). 183 Denters, Law and Policy of IMF …”

Conclusion S. 279-286

„… restric‐ tion of their rights in times of financial and economic crisis. Starting with chapter one, I …” „… on the judicial protections of pensioners’ rights in times of financial crisis and the new role of …” „… sus‐ tainability of the public pension system and public finances is further en‐ dangered, in times of …”

Titelei/Inhaltsverzeichnis S. 1-14

„… The Legality of Public Pension Reforms in Times of Financial Crisis Dafni Diliagka The Case of …” „… Diliagka The Legality of Public Pension Reforms in Times of Financial Crisis The Case of Greece Nomos …” „… Cataloging-in-Publication Data Diliagka, Dafni The Legality of Public Pension Reforms in Times of Financial Crisis The Case …”

Chapter Two: The Greek Public Pension System 2010-2012 S. 64-105

„… times of financial crisis and financial external in‐ terdependence was result of deeper changes, such as …” „… national financial crisis. It begins with an overview of the Greek public pension system (A). Next, the …” „… Greek public pension system is presented, as it was reformed after the financial and economic crisis …”

Bibliography S. 287-300

„… and Financial Mar‐ kets Review 2009, pp. 368-376. Brownlie, Ian, Principles of Public International …” „… Constitutions Reacted to the Financial Crisis, in: Contiades, Ksenofon (ed.), Constitutions in the Global …” „… Financial Crisis, Farnham 2013, pp. 9-59. Contiades, Ksenofon, Constitutional Consolidation and the …”

Chapter Three: The Protection of Pensioners’ Existing and Future Legal Positions S. 106-150

„… protecting this right becomes even more im‐ portant in instances where there is a financial crisis, which …” „… in effect at the time of occurrence of the social insurance risk.426 Ac‐ cording to Greek …” „… pension legislation that was in effect at the time of the 423 Christensen, Scandinavian Studies in Law …”

doi.org/10.5771/9783845291574

Harald Eberhard, Konrad Lachmayer, Gregor Ribarov, Gerhard Thallinger - Perspectives and Limits of Democracy

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Harald Eberhard (ed.), Konrad Lachmayer (ed.), Gregor Ribarov (ed.), Gerhard Thallinger (ed.)

Perspectives and Limits of Democracy

Series: Schriften zum Internationalen und Vergleichenden Öffentlichen Recht

Volume 4 2008

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Democracy in Times of Transnational Administrative Law: The Case of Financial Markets S. 41-62

„… Democracy in Times of Transnational Administrative Law: The Case of Financial Markets Anne van …” „… C 59/2. 72 Financial Times of 15.8.2007, Rating agencies hit by subprime probe, by Tobias Buck …” „… European financial market regulation but may be generalized to other issue areas of global (administrative …”

Titelei/Inhaltsverzeichnis S. 1-8

„… . pol. Anne van Aaken Democracy in Times of Transnational Administrative Law: The Case of Financial …” „… the second workshop in 2006 dealt the first time with a special topic (Transitional Constitutionalism …” „… participating were fully living up to the event’s classification as a workshop. For the first time, we had a …”

International Election Observation and Democracy S. 71-90

„… the name of the people. Direct forms of democratic governance – as were common in ancient times …” „… state. The features of elections developed over time. In the late 18th and throughout the 19th century …” „… observation missions can contribute the most.21 Most of the time, observers are sent to direct elections for …”

Reality bites – challenges to the unitary concept of democratic public administration S. 9-22

„… the time, democracy is considered a concept that towers above our constitutions and functions as a …” „… corresponding expansion of duties.7 Many times, the state is not only faced with new regulatory tasks, but …” „… , Die Einheit der Verwaltung als Rechtsproblem, VVDStRL 46, 183. 23 The financial market regulation …”

Democratisation of South Eastern Europe: The Role of Higher Education and Research S. 91-108

„… Huntington has shown, democracy advanced over times in three major waves.10 The third wave of …” „… that time comprising Croatia14, BiH, __________ of democracy, and Hadenius, Art. democratic …” „… the Balkans was over a very long time in history a borderline region between the Ottoman Empire, i.e …”

Empowering European agencies: Perspectives and limits of European democratic legitimacy S. 23-40

„… of activities and financial and personal weight of European agencies, nothing has been said about …” „… „bodies, offices and agencies“ several times with respect to judicial review, preliminary rulings and …” „… organisational and financial independence and they are seated across the territory of EU member states.44 …”

doi.org/10.5771/9783748930532

Natalia Kohtamäki, Enrico Peuker, Natascha Zaun - Innovative Public Governance in Times of Crisis

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Natalia Kohtamäki (ed.), Enrico Peuker (ed.), Natascha Zaun (ed.)

Innovative Public Governance in Times of Crisis

2024

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Jakob Schemmel Innovative Public Governance in Times of Crisis – The European Financial Crises S. 39-64

doi.org/10.5771/9783748944874

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

„… 48 3.5. Fourth criterion: comparability of the financial statements over time and between …” „… financial statements of an entity through time in order to identify trends in its financial position and …” „… derivatives on an entity’s own shares in the balance sheet (as financial assets, financial liabilities or …”

Third criterion: liquidity and solvency concerns S. 47-48

„… See section 4.10.3. 48 3.5. Fourth criterion: comparability of the financial statements over time and …” „… compare the financial statements of an entity through time in order to identify trends in its financial …” „… meet its financial commitments as they are due. ‘Liquidity’ refers to financial commitments in the …”

Second criterion: providing reliable information for users of the financial statements S. 44-47

„… capital market participants. During the time period between 1995 and 2000 they examined a sample of bank …” „… holdings, which hold both recognized and disclosed derivatives at the same time, or which hold only …” „… derivatives on an entity’s own shares in the body of the financial statements instead of only disclosing the …”

First criterion: displaying relevant information in the body of the financial statements S. 41-44

„… 41 3.2. First criterion: displaying relevant information in the body of the financial statements …” „… The first assessment criterion requires that relevant information for financial statement users (in …” „… particular common shareholders) be recognized in the financial statements. This assessment criterion is …”

Problem formulation S. 17-23

„… topic of many controversial discussions in recent times.1 These discussions can be observed between the …” „… Financial Instruments: Presentation in February 2008, the IFRS accounting treatment of financing instruments …” „… instruments and derivatives on an entity’s own shares several times and both Boards are currently discussing …”

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

„… about these derivatives is presented in the financial statements. The fourth assessment criterion …” „… requires a good comparison of the financial statements between different years of one entity, and that the …” „… financial statements of one entity be comparable with those of other entities. According to accounting …”

Sixth criterion: correspondence between the accounting treatment of one and several contracts S. 52-55

„… Financial Assets and Financial Liabilities.176 In the same manner as according to the ‘fair value option …” „… ’ introduced by the IASB, according to SFAS 159, the reporting entity may choose to measure eligible financial …” „… assets and financial liabilities at fair value (SFAS 159.3, SFAS 159.7(a) and SFAS 159.8). With the …”

The perception of the market regarding debt and equity (accounting) considerations S. 27-30

„… January 2007.54 In November 2007 the FASB issued the Preliminary Views Financial Instruments with …” „… public information includes, for example, information about financial statements and industry analysis.58 …” „… investors or the reporting entity. Hopkins found in an experiment with 83 financial analysts that the …”

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

„… 188 Dr Equity €19,231 Cr Financial liability €19,231 At the contract date, equity decreases by …” „… non-derivative financial liability (exercise price) and the interest expense is calculated with the effective …” „… interest method. Dr Interest expense €705572 Cr Financial liability €705 31 January 2009 At maturity …”

Applying the assessment criteria to the third accounting principle ‘equity’ S. 139-140

„… instruments which are classified as equity are not recognized in the financial statements.419 The first …” „… ’ requires that amounts that are relevant for financial statement users be recognized in the body of the …” „… financial statements.420 The first sub-criterion ‘information relevance’ is not fulfilled, because no …”

Fifth criterion: consistent recognition requirements and a consistent measurement basis for derivatives on an entity’s own shares S. 50-52

„… assumed that fair value changes of the common shares are not recognized in the financial statements.168 …” „… market value of the common shares has decreased. As a result, the comparability between the financial …” „… statements of previous years (of one entity) and the financial statements of other entities in the same year …”

Titelei/Inhaltsverzeichnis S. 2-13

„… ........................................... 473.5. Fourth criterion: comparability of the financial statements over time andbetween different …” „… ..................................................................................................... 383.2. First criterion: displaying relevant information in the bodyof the financial statements …” „… ............................................................................ 413.3. Second criterion: providing reliable information for usersof the financial statements …”

Recognizing or disclosing accounting information S. 30-31

„… either in the body of the financial statements (balance sheet, income statement, or statement of changes …” „… (almost) irrelevant whether accounting information is recognized in the body of the financial statements …” „… the time value of the option contract (APB 25.10).77 In June 1993 the FASB issued an Exposure Draft …”

Summary of findings S. 217-223

„… 217 6. Summary of findings 1. The classification of securities as financial liabilities or as …” „… equity is relevant for users of financial statements, in particular for existing and potential …” „… shareholders and creditors. Furthermore, the financial analyst’s perception of the market price of common …”

Seventh criterion: reclassification of the components of derivatives on an entity’s own shares S. 55-57

„… for as one financial instrument. The sixth assessment criterion is similar to these requirements of …” „… one contract. Thus it is not required that these two contracts are accounted for as one financial …” „… , the reclassification of the (financial asset, financial liability and equity) components of …”

Balance sheet presentation of financing instruments and derivatives on an entity’s own shares S. 31-37

„… expenses in the body of the financial statements have negative share price effects. The analysis of …” „… Davis-Friday/ Liu/ Mittelstaedt showed that recognized amounts in the financial statements (as opposed to …” „… amounts which are related to these instruments in the body of the financial statements provides more …”

Deep in the money short call option contracts on an entity’s own shares S. 171-181

„… the financial statements.531 Therefore, no additional accounting entries are required at the …” „… forward contract) and not at maturity of the forward contract, at which time the title of the common …” „… pattern II) should be derived from the accounting treatment of a non-derivative financial instrument (i.e …”

Applying the assessment criteria to the first accounting principle ‘financial asset and financial liability derivatives’ S. 128-134

„… first accounting principle ‘financial asset and financial liability derivatives’ According to accounting …” „… principle 1, derivatives on an entity’s own shares are presented in the balance sheet as financial asset or …” „… financial liability derivatives. Furthermore, accounting principle 1 requires that these derivatives be …”

Applying the assessment criteria to the second accounting principle ‘equity derivatives’ S. 134-139

„… balance sheet as ‘equity derivatives’ and not as financial asset or financial liability derivatives …” „… value relevant amounts for financial statement users, i.e. the fair value of these derivatives at …” „… sheet date are also incorporated in the financial statements. Thus, as with accounting principle 1 …”

Reclassification of (not) deep in the money options on an entity’s own shares S. 208-216

„… ‘reclassification’ requires, as the name indicates, the reclassification of the (financial asset, financial …” „… decreases significantly (from €100 at the contract date) to €25. In the time period from the balance sheet …” „… financial asset. The hypothetical consideration received (i.e. the present value of the exercise price) for …”

US-GAAP SFAS 150 and EITF Issue No. 00-19 S. 159-161

„… Derivative Financial Instruments Indexed to, and Potentially Settled in, a Company’s Own Stock required …” „… . Furthermore, SFAS 150 requires that mandatorily redeemable shares be classified as financial liabilities (SFAS …” „… equity and liability section.491 Therefore, both freestanding short put option contracts (financial …”

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

„… financial statements between different years of one entity and the comparability with the financial …” „… ’ (accounting principle 2a), as opposed to as financial asset and financial liability derivatives (accounting …” „… , derivatives labeled as financial assets or financial liabilities (accounting principle 1) are associated with …”

The reassessed expected outcomes approach – a variation of accounting principles regarding derivatives on an entity’s own shares S. 75-77

„… indicates, the financial performance of the consolidated entity is measured from the perspective of the …” „… interests are accounted for as financial liabilities or as an item between liabilities and equity in the …” „… consolidated financial statements.244 The sale or purchase of the common shares of the subsidiary between the …”

Applying the assessment criteria to the accounting principles of the reassessed expected outcomes approach S. 143-145

„… fulfilled. The fourth assessment criterion requires a good comparison of the financial statements between …” „… different years of one entity and that the financial statements of one entity be comparable with those of …” „… options or about the forward price of forward contracts is presented in the financial statements …”

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

„… 205 31 January 2009 At maturity, the amortized cost of the non-derivative financial asset (exercise …” „… price) and the interest income is again calculated with the effective interest method. Dr Financial …” „… exercises the put option and receives €98,000 from entity B. Dr Cash €98,000 Cr Financial asset €98,000 …”

Overview S. 168-171

„… . The value drivers of an option are the share price, the exercise price, the time to maturity, the …” „… than to the accounting treatment of non-derivative financial instruments.523 In section 5.4. it will …” „… non-derivative financial asset (i.e. as a purchased zero-coupon bond on the asset side of the balance sheet) and …”

doi.org/10.5771/9783845217239

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