Betekenis van:
historical present

Voorbeeldzinnen

1. From 1 January 2009, third country issuers shall present their historical financial information in accordance either with one of the following accounting standards:
2. Some experts believe that more liberalised markets need less capacity margin than strongly regulated centralised markets, although most agree that quantifying this effect is not possible at present in view of the lack of historical evidence.
3. In view of the interval between the entry into force of Regulation (EC) No 1606/2002 and the production of certain of its effects, a number of transitional arrangements for historical financial information to be included in a prospectus should be provided for, in order to prevent excessive burden on issuers and enable them to adapt the way they prepare and present historical financial information within a reasonable period of time after the entry into force of Directive 2003/71/EC.
4. ‘Commission Regulation (EC) No 1289/2008 of 12 December 2008 amending Commission Regulation (EC) No 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements grants third country issuers the right to present their historical financial information in accordance with the therein defined accounting standards.
5. 5 From 1 January 2007 third country issuers, as referred to in paragraphs 3 and 4, shall present the historical financial information referred to in paragraph 3 point (1) following the establishment of equivalence pursuant to a mechanism to be set up by the Commission.
6. Subject to paragraph 5A, from 1 January 2007, third country issuers referred to in paragraphs 3 and 4 shall present their historical financial information in accordance with international accounting standards adopted under Regulation (EC) No 1606/2002 or a third country's national accounting standards equivalent to those standards.