ECONOMICS · BUSINESS AND COMPETITION
- comhaontú maidir le brabús agus caillteanas a aistriú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Gewinnabführungs- und Verlustübernahmevertrag | Ergebnisabführungsvertrag
- de
- Definition Unternehmensvertrag, durch den eine AG oder KGaA sich verpflichtet, ihren ganzen Gewinn bzw. ggf. Verlust an ein anderes Unternehmen abzuführen Reference "vgl. Gabler Wirtschaftslexikon, Stichw. ""Gewinnabführungsvertrag"" (28.2.2019)"
- profit and loss transfer agreement | profit-and-loss transfer agreement | PLTA
- en
- Definition agreement by which a company undertakes to transfer its entire profits (and liability for any losses) to another enterprise Reference "Council-EN, based on: - Ardizzoni, M., German Tax and Business Law, section 3-063, p. 3024, https://books.google.be/books?id=TAHtXWpA9soC&pg=PT178&lpg=PT178&dq=%22profit+and+loss+transfer+agreement%22&source=bl&ots=yL_MWJhpFV&sig=ACfU3U3C0jIlftH1Bqjz2JuEr7OF-VPejQ&hl=en&sa=X&ved=2ahUKEwjgwdSeqqfgAhW1DWMBHecmCEs4FBDoATAFegQIBBAB#v=onepage&q=%22profit%20and%20loss%20transfer%20agreement%22&f=false [6.2.2019] - US Securities and Exchange Commission > Archive > Q&A posted on the Celanese intranet on 06/23/04, https://www.sec.gov/Archives/edgar/data/1095442/000128269504000022/e55612_ex99-4.txt [6.2.2019]"
- Comment Concept mainly encountered in the context of German company law. Note reference: Council-EN
- accord de compensation des résultats | accord de transfert de profits et pertes | ACR
- fr
- Definition accord par lequel une entreprise décide de transférer l'ensemble de ses profits (et pertes) à une autre entreprise Reference "Conseil-FR, d'après: - Ardizzoni, M., "" German Tax and Business Law"", section 3-063, p. 3024, https://books.google.be/books?id=TAHtXWpA9soC&pg=PT178&lpg=PT178&dq=%22profit+and+loss+transfer+agreement%22&source=bl&ots=yL_MWJhpFV&sig=ACfU3U3C0jIlftH1Bqjz2JuEr7OF-VPejQ&hl=en&sa=X&ved=2ahUKEwjgwdSeqqfgAhW1DWMBHecmCEs4FBDoATAFegQIBBAB#v=onepage&q=%22profit%20and%20loss%20transfer%20agreement%22&f=false [8.2.2019] - US Securities and Exchange Commission > Archive > Q&A posted on the Celanese intranet on 06/23/04, https://www.sec.gov/Archives/edgar/data/1095442/000128269504000022/e55612_ex99-4.txt [8.2.2019]"
- Comment Notion rencontrée principalement dans le contexte du droit allemand des sociétés.