Betekenis van:
rate of depreciation

Voorbeeldzinnen

1. He/she shall propose to the Special Committee the relevant rate of depreciation as necessary.
2. Since mid-2007, a large depreciation of the exchange rate has taken place.
3. Now, the ‘other operating expenditure’ (excluding personnel costs and depreciation of assets other than buildings) are fixed at a flat rate of 75 % of personnel expenditure.
4. If the aid would cover a fair rate of return on capital in addition to depreciation of the capital, all capital costs would be covered, and the aid would in present value terms amount to the full investment.
5. 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),
6. As already indicated, it would have allowed sports clubs to carry forward deductible losses for a longer period than at present, alongside a lower rate of possible depreciation in the early years.
7. 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].
8. Pursuant to Article 39 CA of the General Tax Code, losses from groupings’ financial years the results of which are affected by depreciation charges entered in the accounts on the score of the first 12 months of the asset's depreciation are deductible to the tune of no more than one quarter of the profits taxable at the normal rate of corporation tax which each member of the EIG earns from the rest of its activities.
9. Therefore, depending on the size of the interest rate differential, the terms and conditions of the loan, and the length of the depreciation period, the annual benefit obtained by making an interest rate comparison may be bigger or smaller than that which results from the application of the Commission’s original approach.
10. 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.
11. a package of measures designed to benefit shipping companies that did not opt for flat-rate taxation based on tonnage, including accelerated depreciation of ships, relief from tax on capital gains resulting from the sale of ships subject to reinvestment conditions, and tax deductions for the purchase of ships,
12. 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.
13. For the Member States outside the euro zone, the value of the net quantities carried over from the 2006 to the 2007 accounting year, minus the second depreciation at the end of the 2006 accounting year, shall be converted into euro on the basis of the last exchange rate established by the European Central Bank before the 2007 accounting year.
14. 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.
15. They have also agreed no longer to fix ‘other operating expenditure’ (i.e. excluding personnel costs and depreciation) at a flat rate equal to 75 % of personnel expenditure but to include only the operating expenditure that can actually be imputed to the creation of eligible video games.