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Alexander Proelß, Amber Rose Maggio, Eike Blitza, Oliver Daum - United Nations Convention on the Law of the Sea

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Alexander Proelß (ed.), Amber Rose Maggio (ed.), Eike Blitza (ed.), Oliver Daum (ed.)

United Nations Convention on the Law of the Sea

Series: Beck International

Volume 2021

Results in this title

Article 283. Obligation to exchange views S. 1830-1838

„… ; Page size: 160.00mm 240.00mmArticle 283Obligation to exchange views1. When a dispute arises between …” „… shall proceed expeditiously toan exchange of views regarding its settlement by negotiation or other …” „… peaceful means.2. The parties shall also proceed expeditiously to an exchange of views where aprocedure for …”

Article 200. Studies, research programmes and exchange of information and data S. 1341-1344

„… for their ports and offshore terminals.Article 200Studies, research programmes and exchange of …” „… thepurpose of promoting studies, undertaking programmes of scientific research and en-couraging the exchange …” „… programmes and exchange of information and data Art. 200Stephens 1341Reemers Publishing Services …”

Article 119. Conservation of the living resources of the high seas S. 830-850

„… contribution and exchange of scientific information and data through competentinternational organisations …” „… contribute and exchange available scientific information on a regularbasis through international …” „… Birnie/Boyle/Redgwell (note 3), 708.15 Established by Exchange of Letters between Denmark, Finland, Germany, Netherlands …”

Article 61. Conservation of the living resources S. 480-493

„… . Exchange of available Scientific Information …” „… recommendedinternational minimum standards; and the obligation to contribute to and exchange availablescientific …” „… management measures arediscussed, followed by an analysis of the role of science, precaution, exchange of …”

Article 177. Privileges and immunities S. 1232-1236

„… they are passing in theexercise of their functions; the same facilities as regards exchange …” „… ; be accorded the same privilegesin respect of exchange facilities as are accorded to the officials of …” „… currency or exchangerestrictions as are accorded to representatives of foreign Governments on temporary …”

Index S. 2553-2618

„… – country 149 11– cultural exchanges 303 21 et seq.– duty to protect 303 10– EEZ 303 19 et seq.– historical …” „… conservationof living resources; see there– effect of fishing on associated or dependentspecies 61 28– exchange …” „… .– regard to the interest of navigation 27 20Cultural exchanges 303 21 et seq.Customs, fiscal, immigration …”

Article 118. Cooperation of States in the conservation and management of living resources S. 817-830

„… ; British and Foreign State Papers, LXX111, 39.4 Established by Exchange of Letters between Denmark, Finland …” „… obligations such as those relating to environmental assessment, exchange ofinformation, notification …” „… shall be contributed and exchanged on a regularbasis through competent international organizations …”

Article 205. Publication of reports S. 1364-1369

„… mm 240.00mmArt. 204, but rather to exchange information on the marine environment.4 Although …” „… the exchange of information), and the more specific obligations toexchange information in relation to …” „… exchange of data and scientificinformation on the marine environment. […]’7The idea to exchange data and …”

Article 284. Conciliation S. 1838-1841

„… with the Art. 283 obligation to exchange views even though it had expressedthe opinion that the parties …” „… rejected the UnitedKingdom’s submissions that Art. 283 required a detailed record of the exchange of the …” „… practice,substantive negotiations on a dispute are rarely so neatly separated from exchanges of viewson the preferred …”

Article 269. Measures to achieve the basic objectives S. 1783-1788

„… the exchange of scientists and of technological and other experts;(e) undertake projects and promote …” „… ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145. ‘promote the exchange of scientists […] and other experts …” „… Art. 269 (c) since 1983 and 1988 respectively.315. ‘promote the exchange of scientists […] and other …”

Article 244. Publication and dissemination of information and knowledge S. 1639-1643

„… Information Exchange, Marine Policy 7 (1983), 75–89; Guillermo Garcia Montero, RegionalCooperation: The …” „… […] information […] as well as knowledge’5The obligation to exchange and publish information is a feature of many …” „… created the InternationalOceanographic Data and Information Exchange (IODE)13 and manages other …”

Article 199. Contingency plans against pollution S. 1338-1341

„… terminals.Article 200Studies, research programmes and exchange of information and dataStates shall cooperate …” „… programmes of scientific research and en-couraging the exchange of information and data acquired about …” „… See Czybulka on Art. 195.Studies, research programmes and exchange of information and data Art. 200 …”

Article 1. Institution of proceedings S. 2465-2467

„… to resolve a dispute, the Parties shouldembark upon further and separate exchanges of views regarding …” „… “an exchange of views” about the settlement of thedispute by “other peaceful means”. The required …” „… exchange of views is also inherent in the (failed) negotiations.’List of arbitrators Art. 2 Annex VIIBurke …”

Article 2. List of arbitrators S. 2467-2470

„… to resolve a dispute, the Parties shouldembark upon further and separate exchanges of views regarding …” „… “an exchange of views” about the settlement of thedispute by “other peaceful means”. The required …” „… exchange of views is also inherent in the (failed) negotiations.’List of arbitrators Art. 2 Annex VIIBurke …”

Article 161. Composition, procedure and voting S. 1148-1157

„… ratification of the Convention.36 In exchange,the Eastern European group loses its guaranteed seat in the group …”

Article 303. Archaeological and historical objects found at sea S. 1950-1961

„… exchanges.4. This article is without prejudice to other international agreements and rules ofinternational …” „… practices with respect to cultural exchanges’ . . . . . . . . . . . . . . . . . . . . . . . 216. The CPUCH …” „… rules of admiralty, or laws and practiceswith respect to cultural exchanges.’9This proposal was based on …”

Article 32. Immunities of warships and other government ships operated for non-commercial purposes S. 250-254

„… Exchange v. McFaddon, 11 U.S. 116 (1812)ContentsI. Purpose and Function …” „… the US Supreme Court in The Schooner Exchange v.McFaddon.8 This was followed in a number of important …” „… ADD. 1 and 2 (1984), 6,53.8 The Schooner Exchange v. McFaddon, 11 US 116 (1812).9 The Prins Frederik …”

Article 169. Consultation and cooperation with international and non-governmental organizations S. 1205-1210

„… cooperation, subject to requirements of confidenti-ality, in respect of the free exchange of information …” „… already been taking place — forexample, in the free exchange of publications between the two institutions …” „… — and, in that regard,the exchange of letters simply endorses already-existing arrangements.’21Since …”

Article 95. Immunity of warships on the high seas S. 714-716

„… , UN Doc.A/3159 (1956), GAOR 11th Sess. Suppl. 9, 4–12Cases: The Schooner Exchange v. McFaddon, 11 U.S …” „… Schooner Exchange v. McFaddon, 11 U.S. 116 (1812).4 International Convention for the Unification of Certain …”

Article 282. Obligations under general, regional or bilateral agreements S. 1825-1830

„… from 20.02.2017 18:39:423B2 9.1.580; Page size: 160.00mm 240.00mmArticle 283Obligation to exchange …” „… Convention, the parties to the dispute shall proceed expeditiously toan exchange of views regarding its …” „… exchange of views where aprocedure for the settlement of such a dispute has been terminated without a …”

Article 302. Disclosure of information S. 1947-1950

„… , or laws and practices with respect to cultural exchanges.4. This article is without prejudice to …” „… practices with respect to cultural exchanges’ . . . . . . . . . . . . . . . . . . . . . . . 216. The CPUCH …”

Article 249. Duty to comply with certain conditions S. 1679-1690

„… States when they conduct MSR, and should not be regarded asconditions to be met in exchange for granting …” „… Negotiating Text (ICNT).In exchange, a new paragraph was added to Art. 250 of the ICNT, which became the …” „… coastal States to seek in exchange for granting consent.30 In practice,however, a majority of coastal …”

Article 204. Monitoring of the risks or effects of pollution S. 1356-1364

„… ) and Art. 119 (2) are supportive in this regard as they demand States to exchange availablescientific …” „… mm 240.00mmoceans, the trends of pollution effects and the exchange of data and scientific …” „… information on the marineenvironment. There should be similar co-operation in the exchange of technological …”

Article 105. Seizure of a pirate ship or aircraft S. 749-753

„… Law of the Sea, vol. II (1984), 977.23 For example, the Exchange of Letters between the European Union …” „… , Official Journal of theEuropean Union (2009), 79/49; Exchange of Letters between the European Union and the …”

Article 236. Sovereign immunity S. 1591-1596

„… , ITLOS Reports (2012), 332; The Schooner Exchange v. McFaddon, 11 U.S. 116 (1812)ContentsI. Purpose and …” „… Exchange v. McFaddon, 11U.S. 116 (1812) in which the United States Supreme Court held that a French warship …”

Article 182. Privileges and immunities of certain persons connected with the Authority S. 1244-1246

„… obligations, the samefacilities as regards exchange restrictions and the same treatment in respect …”

Article 27. Criminal jurisdiction on board a foreign ship S. 229-237

„… ); Pianka v R [1979] AC 107 (UK); The SchoonerExchange v. McFaddon, 11 U.S. 116; Wildenhus Case, 120 U.S. 1 …” „… (UK). In the US, see for example The Schooner Exchange v. McFaddon,11 U.S. 116 and Cunard Steamship Co …”

Article 31. Responsibility of the flag State for damage caused by a warship or other government ship operated for non-commercial purposes S. 248-250

„… 19 November 1987, NYIL 20 (1989), 294; The Schooner Exchange v. McFaddon, 11 U.S. 116 (1812)ContentsI …”

Article 181. Archives and official communications of the Authority S. 1241-1244

„… , alien registration requirements and national service obligations, the samefacilities as regards exchange …”

Article 13. Financial terms of contracts S. 2199-2209

„… usablecurrencies or currencies which are freely available and effectively usable on the majorforeign exchange …” „… which are freely availableand effectively usable on the major foreign exchange markets shall be defined …”

Article 5. Term of office S. 2342-2345

„… theopening of the oral proceedings in order to enable the members ‘to exchange viewsconcerning the written …”

Article 270. Ways and means of international cooperation S. 1788-1791

„… , transfer technology, collect samples and exchange data andinformation.17 A 2008 study prepared by the …”

Article 11. Finances S. 2300-2304

„… paragraph 2, no State Party shall maintain or imposerestrictions on the holding, use or exchange by the …”

Article 84. Charts and lists of geographical coordinates S. 666-670

„… ArbitralTribunal ruled that the exchange of letters on 26 April 1960 between France and Portugalestablished a …”

Article 186. Sea-Bed Disputes Chamber of the International Tribunal for the Law of the Sea S. 1250-1254

„… ; Page size: 160.00mm 240.00mm5. to proceed expeditiously to an exchange of views regarding the …”

Article 82. Payments and contributions with respect to the exploitation of the continental shelf beyond 200 nautical miles S. 639-651

„… continental margin in exchange for revenue-sharing.28 The Netherlandsproposed a scale of contributions by the …” „… session in 1975.32 The principle of contribution in exchange of an entitlement to theECS was accepted, but …”

Article 16. Exclusive right to explore and exploit S. 2224-2235

„… and exchange of informationregarding activities that could enter into conflict, in other words through …” „… charts. To remediate this situation andfacilitate exchange of information, it was suggested, inter alia …”

Article 92. Status of ships S. 700-704

„… jurisdiction to allow aforeign warship to board its flag vessel. State practice suggests an exchange of …”

Article 19. Revision of contract S. 2257-2261

„… followingamendments to the regulations, those revisions have been made exchange of signed originalsbetween the …”

Article 268. Basic objectives S. 1778-1783

„… research,information exchange and training programmes, plays another key role, as does the ISA( Art. 274). Other …”

Article 126. Exclusion of application of the most-favoured-nation clause S. 911-916

„… services,licensing of transport operators, exchange of road traffic rights, provisions on railway rules and …”

Article 214. Enforcement with respect to pollution from seabed activities S. 1458-1463

„… plans and report on discharges, to exchange information with15 Cf. König on Art. 213 MN 10.16 IMO, Code …”

Article 8 S. 2100-2104

„… of these exchanges is not public. Where a request related to a new analysis,however, the Commission …”

Article 98. Duty to render assistance S. 725-730

„… distress; and to render assistance after a collision and to exchange sufficientinformation that his or her …”

Article 144. Transfer of technology S. 1002-1007

„… , exchange between experts, publication of research, patent documentation,foreign direct investment etc.19 …”

Article 235. Responsibility and liability S. 1585-1591

„… , ITLOS Reports (2012), 332; The Schooner Exchange v. McFaddon, 11 U.S. 116 (1812)ContentsI. Purpose and …”

Article 3 S. 2076-2081

„… ) bypermitting it to exchange scientific and technical information with other international organi-zations. Two …”

Titelei/Inhaltsverzeichnis

„… ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1338Article 200. Studies, research programmes and exchange of information and data …” „… .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 1825Article 283. Obligation to exchange views …”

Article 94. Duties of the flag State S. 707-714

„… , UN Doc.A/3159 (1956), GAOR 11th Sess. Suppl. 9, 4–12Cases: The Schooner Exchange v. McFaddon, 11 U.S …”

Article 133. Use of terms S. 936-943

„… on and challenges to marine biodiversity beyondareas of national jurisdiction; exchange of …”

Article 26. Hearing S. 2400-2406

„… judges can exchange views on all matters relating to theconduct of the case prior to the commencement of …”

Article 120. Marine mammals S. 850-858

„… Fur Seals, 8 October 1963, 494 UNTS 303; 1969, and the Exchange of Notes Constituting an Agreement …”

Article 213. Enforcement with respect to pollution from land-based sources S. 1451-1458

„… emphasised thatboth States were under the duty to cooperate ( Art. 197), i. e. exchange further …”

Article 65. Marine mammals S. 519-527

„… authorized the Secretariat to exchange information and consult with theIWC on all proposals to list or delist …”

Article 15. Delimitation of the territorial sea between States with opposite or adjacent coasts S. 149-167

„… ,142135 See, e. g., the Exchange of Notes between the United Republic of Tanzania and Kenya concerning …” „… )separately from the continental shelf and EEZ (Art. 4); see also US Department of State, Exchange of …”

Article 66. Anadromous stocks S. 527-536

„… responsible for coordinating the conduct ofscientific research and the exchange of information relating to …”

Article 28. Default S. 2412-2422

„… only case of non-appearance examined on its own initiativewhether the obligation to exchange views …”

Article 8. Internal waters S. 84-96

„… of portState control and of strengthening co-operation and the exchange of information;’Participating …”

Article 143. Marine scientific research S. 989-1002

„… seabed has many gaps. The Authority hasthe potential to be a central ‘clearing house’ for the exchange of …”

Article 298. Optional exceptions to applicability of section 2 S. 1918-1932

„… exchange of views between the parties preceding the Arctic Sunrise case, concerningthe detention by Russia …”

Article 83. Delimitation of the continental shelf between States with opposite or adjacent coasts S. 651-666

„… Guinea-Bissau/Senegal case, the ArbitralTribunal ruled that the exchange of letters on 26 April 1960 between France and …”

Article 46. Use of terms S. 334-352

„… articleswhich were also concerned with archipelagos. Based on two earlier reports47 and the exchange ofideas in …”

Article 60. Artificial islands, installations and structures in the exclusive economic zone S. 464-480

„… and exchanged on a regularbasis through competent international organizations, whether subregional …”

Article 74. Delimitation of the exclusive economic zone between States with opposite or adjacent coasts S. 563-583

„… ruled that the exchange of letters on 26 April 1960 betweenFrance and Portugal established a maritime …”

doi.org/10.17104/9783406779374

Gerhard Dannemann, Reiner Schulze, Jonathon Watson - German Civil Code Volume I

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Gerhard Dannemann (ed.), Reiner Schulze (ed.), Jonathon Watson (ed.)

German Civil Code Volume I

Series: Beck International

Volume 2020

Results in this title

Title 1. Purchase, exchange (§§ 433–480) S. 732-834

„… , exchange Titel 1 Kauf, Tausch Subtitle 1 General provisions Untertitel 1 Allgemeine Vorschriften § 433 …” „… exchange. III. Scope of application 3The provision applies to all contracts of purchase, including consumer …” „… marks the difference between a contract of purchase and a contract of exchange (§ 480). The main …”

Title 2. Time-share agreements, contracts relating to long-term holiday products, brokerage contracts and exchange system contracts (§§ 481–487) S. 834-846

„… ) do not apply. Each party to the exchange contract is subject to the obligations in § 433(1) of …” „… , 437 No. 2 in conjunction with § 440 and §§ 323, 326(5)) leads to the reversal of the exchange …” „… contracts and exchange system contracts Titel 2 Teilzeit-Wohnrechteverträge, Verträge über langfristige …”

Title 2. Land charge, annuity land charge (§§ 1191–1203) S. 2053-2064

„… his obligation in exchange for the transfer of the land charge. Thus, the court will declare a …” „… ............................................................................................... 12 2. Exchange …” „… land charge. The claim to be secured can be exchanged informally. Compared to a mortgage, the security …”

Title 2. Reciprocal contracts (§§ 320–327) S. 521-541

„… . The decisive requirement is that a relationship of exchange and mutuality (Austausch- und …” „… parties. This is typically the case in contracts where an exchange relationship exists, e. g. in a …” „… the claim for damages does not change the exchange relationship on which the parties agreed in their …”

Division 5. Right of preemption (§§ 1094–1104) S. 1969-1976

„… , transferred as a gift or as part of an exchange-contract. However, there is an exception if the transfer …”

Division 7. Provision of securitiy (§§ 232–240) S. 299-309

„… application of § 234(3). This limit serves to accommodate for fluctuations in the exchange rate. This rule …” „… least one third. In case of a market price decrease, § 240 applies. § 235 Right to exchange § 235 …” „… Umtauschrecht A person who has provided security by depositing money or securities is entitled to exchange the …”

Title 2. Pledge of rights (§§ 1273–1296) S. 2113-2129

„… limited companies,2 stocks,3 or bills of exchange.4 Due to the principle of speciality …” „… apply to the pledge of a claim. 2To the extent that a claim has a stock exchange or market price, the …” „… a bill of exchange or any other instrument that may be transferred by endorsement, agreement between …”

Titelei/Inhaltsverzeichnis

„… understanding across legal systems, and facilitates an international exchange of views and experiences amongst …” „… ) ............................................................................ 732 Title 1. Purchase, exchange (§§ 433–480 …” „… )....................................................................... 816 Subtitle 4. Exchange (§ 480 …”

Title 23. Order (§§ 783–792) S. 1545-1555

„… .) and drawn bills of exchange (Art. 1 WG et seq.). A void cheque or bill of exchange not containing all …” „… exchange in relation to the purchase price) to the seller of trading goods against delivery and examination …” „… accept the order becomes sufficiently clear. Other than in the context of a bill of exchange (Art. 25(1 …”

Title 3. Loan contract; financing assistance and contracts for delivery by instalments between an entrepreneur and a consumer (§§ 488–515) S. 846-920

„… the basis of the exchange rate at the time of the conclusion of the contract. 2The information (4) 1 …” „… explanation of futher possibilities to limit the exchange rate risk and und gegebenenfalls die Erläuterung …”

Title 1. Pledge of movable things (§§ 1204–1272) S. 2064-2113

„… ............................................................................................... 12 2. Exchange …” „… instead secure the resulting unjust enrichment claim. 2. Exchange 13Accessoriness forbids exchanging the …” „… to exchange the pledged item for another security (Sub. 1). This may be another pledge or a different …”

Title 22. Promise to fulfil an obligation; acknowledgement of debt (§§ 780–782) S. 1539-1545

„… ....................................................................... 10 3. Bills of exchange …” „… created by means of an abstract promise to fulfil.19 3. Bills of exchange 11 The promise to fulfil an …” „… obligation has also practical significance in connection with the reinterpretation of bills of exchange …”

Index S. 2129-2322

„… – heritable building rights 916 1 – servitudes 916 1 Advertising – brokerage contract, exchange system …” „… – consent by silence 675g 4 – exchange rates 675g 7 – function 675g 1 – information of the payment service …” „… – exchange 480 1 Basic charges for current accounts – payment services contract 675f 10 Basic principles of …”

Title 9. Contract to produce a work and similar contracts (§§ 631–651y) S. 1162-1254

Title 2. Deposit (§§ 372–386) S. 633-648

„… Sale by private agreement § 385 Freihändiger Verkauf If the thing has a stock exchange or market price …” „… have a stock exchange or market price; the obligor may effect the sale privately at the current price …” „… , 384 shall still apply. A stock exchange or market price is given if an average price can be determined …”

Title 5. Revocation; right of withdrawal in consumer contracts (§§ 346–361) S. 564-616

„… where the parties mutually reserve a right of exchange. However, apart from these exceptions the …” „… , and exchange system contracts § 356a Widerrufsrecht bei Teilzeit- Wohnrechteverträgen, Verträgen über …” „… Zeitpunkt. (5) 1If the consumer has concluded a timeshare contract and an exchange system contract, and if …”

Title 1. Creation, subject matter and termination (§§ 311–319) S. 466-521

„… arising from bills of exchange, cheques and bearer bonds. 8In contrast to property law, the law of …” „… aim for the exchange of performances and therefore link in law performance and counter-performance …” „… performance of one contract may form the basis of the other e. g. part-exchange10 or hire purchase.11 14 A …”

Title 12. Mandate, contract for the management of the affairs of another and payment services (§§ 662–676c) S. 1269-1375

„… bills of exchange and cheques1 are excluded from the scope of application. In detail, however, not all …” „… services, fees, interest, exchange rates, changes in conditions and applicable law. The provisions of …”

Title 2. Declaration of intent (§§ 116–144) S. 138-193

„… restrictions do not apply to filling in a blank cheque or bill of exchange.13 2. Document 6Pursuant to Sub. 2 …” „… exemplar of the electronic document and then exchange these. III. Qualified electronic signature 4Generally …” „… and, in the case of a contract, by the exchange of letters. 2If such a form is chosen, notarial …”

Title 26. Unjust Enrichment (§§ 812–822) S. 1576-1597

„… which the seller received in exchange for the right which the owner lost through this transaction. § 816 …” „… expected to provide anything in exchange, as in the case of a gift. There is some debate whether the same …” „… casino had acquired property in these funds without having provided anything in exchange, because the …”

Title 18. Life annuity (§§ 759–761) S. 1491-1496

„… promise a life annuity) is given in exchange for the obligation to transfer ownership of real estate or a …”

Title 8. Service contract and similar contracts (§§ 611–630h) S. 1064-1162

„… exchange for remuneration and are not received individually, but provided to all partners in order to …” „… agreed remuneration in exchange for services of the contractually agreed quality.22 Thus, the quality of …” „… special type of contract for the exchange of personal self-devotion against permanent protection.17 As a …”

Title 1. Mortgage (§§ 1113–1190) S. 1981-2053

Title 1. Duty of performance (§§ 241–292) S. 309-436

„… ) Conversion occurs at the rate of exchange in effect in the place of payment at the time of payment. (2) Die …” „… define either money or money debt, case law considers money a means of exchange, unit of account, measure …” „… according to the amount of money, not according to its purchasing power or exchange value. The obligee …”

Title 2. Suspension, suspension of expiry and recommencement of the limitation period (§§ 203–213) S. 274-288

„… arising from the same facts (e. g., based on tort). II. Negotiation 3Negotiation means an exchange of …”

Title 4. Donation (§§ 516–534) S. 920-937

„… exchange with donative intent.3 III. Cure 5 Lack of the prescribed form can be cured according to Sub. 2 …”

Title 24. Bearer bond (§§ 793–808) S. 1555-1571

„… issuances of bonds under German law, whether traded on a stock exchange or not, including senior bonds …”

Title 17. Co-ownership (§§ 741–758) S. 1475-1491

„… price or is traded on a stock exchange in which case it may be sold privately at its market or stock …”

Title 1. Subject-matter and duration of limitation (§§ 194–202) S. 255-274

„… provided in exchange for the claim which directly relates to the land. § 197 Thirty-year limitation period …”

Division 7. More than one obliger and obligee (§§ 420–432) S. 707-732

„… Schuldverhältnisse Title 1 Purchase, exchange Titel 1 Kauf, Tausch Subtitle 1 General provisions Untertitel 1 …”

Division 1. Possession (§§ 854–872) S. 1691-1712

„… on the use of a security given to the bank in exchange for a loan (Sicherungsabrede) or a sale …”

Title 3. Acquisition and loss of ownership of movable things (§§ 929–984) S. 1796-1853

„… .).11 Instruments payable to order (i.a. bills of exchange (Wechsel) and cheques (Schecks)), inscribed …”

Title 21. Settlement (§§ 779) S. 1532-1539

„… legal relationship; the legal grounds are generally not exchanged.22 The settlement is often rather an …”

Title 2. Acquisition and loss of ownership of plots of land (§§ 925–928) S. 1787-1796

„… an abstract declaration.6 II. Comparative 6 In English law, the conveyance is exchanged in return of …”

doi.org/10.17104/9783406765773

Klaus Rose, Karlhans Sauernheimer - Theorie der Außenwirtschaft

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Klaus Rose, Karlhans Sauernheimer

Theorie der Außenwirtschaft

Series: Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften

Volume 2006

Results in this title

Literatur zum II. Teil S. 378-389

„… ., PPP Exchange-Rate Rules and Macroeconomic Stability, Journal of Political Economy, Bd. 90, 1982 …” „… of International Economic Integration for Monetary, Fiscal and Exchange-Rate Policy, Princeton …” „… Balance of Payments, Exchange Rates and Economic Policy, Princeton 1979. BHANDARI, J.S., PUTNAM, B.H …”

4. Kapitel: Externes und internes Gleichgewicht: Das MUNDELL-FLEMING-Modell S. 256-287

„… , W., The Implications of International Economic Integration for Monetary, Fiscal and Exchange-Rate …” „… Appropriate Use of Monetary and Fiscal Policy under Fixed Exchange Rates, IMF Staff Papers, Bd. 9, 1962 …” „… under Fixed and Floating Exchange Rates, IMF Staff Papers, Bd. 9, 1962; eine exakte Analyse findet sich …”

3. Kapitel: Die Determinanten des Wechselkurses S. 194-255

„… , London 1987; FROOT, K., ROGOFF, K., Perspectives on PPP and Long Run Real Exchange Rates, in: GROSSMAN …” „… ., Purchasing Power Parity and the Real Exchange Rate, IMF Staff Papers, Bd. 49, 2002. 3. Kapitel Die …” „… Exchange Rate) bestimmt den realen Wechselkurs in einem Kontext intertemporaler Optimierung mit …”

Literatur zum IV. Teil S. 669-671

„… , K.S., The Employment Effects of Tariffs Under a Free Exchange Rate Regime. A Monetary Approach …” „… Macroeconomics of Protection with a Floating Exchange Rate, in: BRUN- NER, K., MELTZER, A. (Hrsg.), Monetary …”

5. Kapitel: Der internationale Konjunktur- und Preiszusammenhang S. 288-314

„… wahrscheinlich angesehen4. 2 LAURSEN, S. und METZLER, L.A., Flexible Exchange Rates and the Theory of Employment …” „… , Review of Economics and Statistics, Bd. 32, 1950. Vgl. auch SOHMEN, E., Exchange Rates, Terms of Trade …” „… . SOHMEN, E., Flexible Exchange Rates, 2. Aufl., Chicago 1969, S. 133 ff.). 5 Wir unterstellen zur …”

8. Kapitel: Zölle, Zahlungsbilanz und Beschäftigung S. 663-668

„… u. a. KRUGMAN, P., The Macroeconomics of Protection with a Floating Exchange Rate, in: BRUNNER, U …” „… Review, Bd. 28, 1987. Vgl. auch CHAN, K.S., The Employment Effects of Tariffs Under a Free Exchange Rate …”

6. Kapitel: Die Bedeutung der Angebotsseite S. 315-328

„… Varying Exchange Rates, Quarterly Journal of Economics, 79, 1965 und HELLIWELL, J., Monetary and Fiscal …” „… and Fiscal Policy under Flexible Exchange Rates, IMF Staff Papers, 26, 1979. Vgl. hierzu auch JAR …” „… Expansion in a Two- Country-World under Flexible Exchange Rates, Oxford Economic Papers, 35, 1983 …”

7. Kapitel: Monetäre Integrationstheorie S. 329-367

„… , P.R. und KENEN, P.B., Asset Markets, Exchange Rates, and Economic Integration, Cambridge 1980; VAUBEL …” „… , P.R. und KENEN, P.B., Asset Markets, Exchange Rates, and Economic Integration, Cambridge 1980; LEVIN …” „… - NAM, B.H. (Eds.), Economic Interdependence and Flexible Exchange Rates, Cambridge 1983; ROSE, K. und …”

8. Kapitel: Die intertemporale Zahlungsbilanztheorie S. 368-377

„… Außenwirtschaftstheorie betonen, sind: BRUNO, M., The Two Sector Open Economy and the Real Exchange Rate, American …”

7. Kapitel: Wohlstandseffekte des internationalen Handels S. 541-554

„… Jersey 1964, S. 159 ff.; vgl. auch die interessante Analyse bei SOHMEN, E., Flexible Exchange Rates, 2 …”

2. Kapitel: Determinanten der Zahlungsbilanz S. 64-193

„… Mittelwerte zusammen. 17 ROBINSON, J., The Foreign Exchanges, in: Essays in the Theory of Employment, Oxford …” „… Exchange and the Stability of the Balance of Payments, Kyklos, Bd. 3, 1949. Die relative Änderung des …”

doi.org/10.15358/9783800643189

Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Series: BeckLex

Volume 2021

Results in this title

Seite 366 – 370 S. 366-370

„… Geschäftsführung changes in management.Wechsel 3. (i.S.v. Tausch(geschäft), Umtausch) exchange.Wechselkurs IAS 21 …” „… spot exchange rate; Umstellung der funktionalen ~ change in functional currency.Währung | eines …” „… dominated in foreign currencies.währungskursbedingt exchange rate-related.währungskursbedingte …”

Seite 321 – 325 S. 321-325

„… restructuring; ~maßnahme restructuring measure.Umtausch exchange.umwandelbar convertible.umwandeln …” „… Euro ~ translate into euros.Umrechnung conversion; exchange; translation.Umrechnung | in die …” „… translation reserves of exchange differences.Umrechnungsdifferenz DRS/GAS 25 currency translation …”

Seite 76 – 80 S. 76-80

„… exchange.Börse, ausländische ~ foreign stock exchange; inländische ~ domestic stock exchange; nationale …” „… Wertpapier~ domestic stock exchange.Börsenaufsicht securities commission.Börsen|gang initial public offering …” „… demzufolge in den Begriff der „Aktiengesellschaften“ eingeschlossen.B118Börsen|ordnung stock exchange …”

Seite 469 – 473 S. 469-473

„… a means of exchange and which can be transferred, stored or exchanged electronically.” This …” „… instrument will fluctuate because of changes in foreign exchange rates. (…) Currency risk (or foreign …” „… exchange risk) arises on financial instruments that are denominated in a foreign currency, i.e. in a …”

Seite 371 – 375 S. 371-375

„… commission.Wertpapierbörse stock exchange.Wertpapierbörse, nationale ~ domestic stock exchange.Wertpapiere HGB (§ 266 …” „… ; kumulierte ~ accumulated impairment; vorübergehende ~ temporary impairment; währungskursbedingte ~ exchange …” „… ) Securities and Exchange Commission (SEC).Wertpapierart type of security.Wertpapieraufsichtsbehörde securities …”

Seite 46 – 50 S. 46-50

„… ; ~strategie exit strategy.Austausch exchange.Austausch von Waren und Dienstleistungen exchange of goods or …” „… Veränderungen des beizulegenden Werts in Fremdwährung write-downs due to exchange rate changes and changes in …” „… Wechselkursänderungen (STANDARD: IAS 21) The effects of changes in foreign exchange ratesIAS 21: Für ein Unternehmen …”

Seite 311 – 315 S. 311-315

„… exchange.Tauschoption conversion option.Tauschoption, eingebettete ~ IAS 32 embedded conversion option.Täuschung …” „… tatsächlichen Terminelements absolute amount of the actual forward element.Tausch exchange …” „… transaction.Tauschgeschäft barter transaction; exchange; exchange transaction.Tauschgeschäft, nicht monetäres ~ non-monetary …”

Seite 549 – 553 S. 549-553

„… hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative …” „… exchange rate DRS/GAS 25 historischer KursThe exchange rate at the date when an asset, liability, item of …” „… ; ~ original exchange rate historischer Entstehungskurs; ~ summaries of financial data Zeitreihen von …”

Seite 509 – 513 S. 509-513

„… übermäßig; unverhältnismäßig.exchange 1. Austausch.exchange, ~ of goods or services Austausch von Waren und …” „… Dienstleistungen.exchange 2. Tauschgeschäft, Umtausch, Wechsel, Umrechnung.exchange, non-monetary ~ nicht monetäres …” „… Tauschgeschäft.exchange difference IAS 21 UmrechnungsdifferenzExchange difference is the difference resulting from …”

Seite 216 – 220 S. 216-220

„… price; ask rate; Devisenkassa~ spot exchange rate; Devisenkassamittel~ DRS/GAS 25 mid-market spot rate …” „… ; DRS/GAS 21, 23 middle spot rate; Devisen~ foreign exchange rate; Durchschnitts~ average rate; Entstehungs …” „… ~ original exchange rate; Geld~ bid price, bid rateDer Kurs, zu dem Kreditinstitute Euro ankaufen und …”

Seite 654 – 658 S. 654-658

„… borrowing ~ Zinssatz für Neukredite des Unternehmens; exchange ~ Umrechnungskurs; IAS 21 WechselkursExchange …” „… rate is the ratio of exchange for two currencies.R2rate, expected credit loss ~ Quote der erwarteten …” „… ; foreign exchange ~ Wechselkurs, Devisenkurs; forward ~ DRS/GAS 25 TerminkursThe exchange rate applicable …”

Seite 529 – 533 S. 529-533

„… exchange of a specified quantity of resources at a specified price on a specified future date or dates.F56 …” „… Ablaufdiagramm; ~ ~ Prüfschema.fluctuations Schwankungen.fluctuations, currency ~ Währungsschwan-kungen; exchange …” „… Fremdwährungseinheit.foreign defined benefit plans ausländische leistungsorientierte Pläne.foreign exchange, change in …”

Seite 424 – 428 S. 424-428

„… requires an entity to recognise: (a) a liability when an employee has provided service in exchange for …” „… benefit arising from service provided by an employee in exchange for employee benefits.B9benefits …” „… entity in exchange for service rendered by employees or for the termination of employment.B10benefits …”

Seite 494 – 498 S. 494-498

„… . European Energy Exchange) Europäische Energiebörse (EEX).effect (on) Auswirkung (auf), Einfluss (auf …” „… Bilanzierungsgrundsätze.effect of changes: The effects of changes in foreign exchange rates (STANDARD: IAS 21) Auswirkung von …” „… konsolidierungskreis-bedingte Änderungen des Finanzmittelfonds; ~ ~ of exchange rate movements and remeasurements wechselkurs …”

Seite 86 – 90 S. 86-90

„… Steuerrecht German tax law.Devisen foreign currency.Devisen|kassakurs spot exchange rate; ~kassamittelkurs …” „… DRS/GAS 25 mid-market spot rate; DRS/GAS 21, 23 middle spot rate; ~kontrakt foreign exchange contract …” „… ; ~termingeschäft currency forward; ~umrechnung foreign currency translation; ~verkehrskontrollen foreign exchange …”

Seite 241 – 245 S. 241-245

„… accounting and financial reporting; ~ Wertpapierbörse domestic stock exchange.nationaler Standardsetter …” „… Geschäftstätigkeit.N12Nettoumrechnungsdifferenzen net exchange differences.Nettoveräußerungserlöse net disposal …”

Seite 699 – 703 S. 699-703

„… Kassaelement; ~ element of a forward contract Kassaelement eines Termingeschäfts; ~ exchange rate …” „… Devisenkas-sakurs.spot exchange rate IAS 21 Kassakurs einer WährungSpot exchange rate is the exchange rate for immediate …” „… delivery.S50spot rate DRS/GAS 25 KassakursThe exchange rate at which a (foreign currency) transaction is …”

Seite 719 – 723 S. 719-723

„… transactions (i.e. transactions with owners in their capacity as owners).T42transaction, exchange …” „… , constructive outcome of a ~ wirtschaftliches Ergebnis eines Geschäftsvorfalls; exchange rate at the date of the …” „… , brokers and dealers, levies by regulatory agencies and security exchanges, and transfer taxes and duties …”

Seite 584 – 588 S. 584-588

„… , that conveys the right to use an asset (the underlying asset) for a period of time in exchange for …” „… use an underlying asset for a period of time in exchange for consideration.L20lessee, finance lease by …” „… underlying asset for a period of time in exchange for consideration.L22lessor, buyer …”

Seite 534 – 538 S. 534-538

„… are standardized for quality and quantity to facilitate trading on a futures exchange. The buyer of a …” „… Abgangserfolg; Veräußerungsgewinn; foreign exchange ~ Kursgewinn; foreign exchange rate ~ Wechselkursgewinn; net …” „… Gewinne und Verluste; foreign exchange ~ ~ IFRS 9 Gewinne und Verluste aus der Währungsumrechnung …”

Seite 519 – 523 S. 519-523

„… asset from another entity; or (ii) to exchange financial assets or financial liabilities with another …” „… derivative that will or may be settled other than by the exchange of a fixed amount of cash or another …” „… or another financial asset to another entity; or (ii) to exchange financial assets or financial …”

Seite 679 – 683 S. 679-683

„… changes in foreign exchange rates. (…) Currency risk (or foreign exchange risk) arises on financial …” „… price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index …” „… to a party to the contract.R90risk, foreign exchange ~ Devisenkursrisiko; funding ~ DRS/GAS 20 …”

Seite 414 – 418 S. 414-418

„… exchange for goods or services that the entity has transferred to a customer when that right is conditioned …” „… Vermögenswerte eines berichtspflichtigen Segments und den Vermögenswerten des Unternehmens; exchange rate-related …” „… defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at …”

Seite 341 – 345 S. 341-345

„… exchange loss, currency loss; Netto~ net loss; operativer ~ operating loss; steuerlicher ~ tax loss …” „… ~ currency translation loss; foreign exchange loss, currency loss; Wechselkurs~ foreign exchange rate …”

Seite 439 – 443 S. 439-443

„… exchange rates Änderung von Wechselkursen; ~ in expectations Erwartungsänderung; ~ in fair value Änderung …” „… Zeitwerts einer Option; ~ in foreign exchange rates Wechselkursänderung; ~ in functional currency Umstellung …” „… exchange rate movements wechselkursbedingte Änderung; ~ due to currency translation differences Änderung …”

Seite 459 – 463 S. 459-463

„… ~ Festpreisvertrag; foreign exchange ~ Devisenkontrakt; forward ~ individuell ausgestaltetes Termingeschäft; futures …” „… exchange for goods or services that the entity has transferred to a customer when that right is conditioned …” „… beherrschendes Unternehmen.controls, foreign exchange ~ Devisenverkehrs-kontrollen.convening the annual general …”

Seite 594 – 598 S. 594-598

„… , Währungsverlust; disposal ~ Veräußerungsverlust; foreign exchange ~ Kursverlust; Währungsverlust; foreign exchange …” „… ~ Vers. versicherungsmathematische Gewinne und Verluste; foreign exchange gains and ~ IFRS 9 Gewinne und …”

Seite 714 – 718 S. 714-718

„… ArbeitsverhältnissesTermination benefits are employee benefits provided in exchange for the termination of an employee’s …” „… normal retirement date; or (b) an employee’s decision to accept an offer of benefits in exchange for the …” „… prüfen.The effects of changes in foreign exchange rates (STANDARD: IAS 21) Auswirkung von …”

Seite 16 – 20 S. 16-20

„… exchange rates; wechselkursbedingte ~ change attributable to exchange rate movements; Wert~ change in value …” „… Fehlerkorrekturen.A74Änderung von Wechselkursen change in exchange rates.Änderungen, Absicherung des Risikos von ~ des …”

Seite 161 – 165 S. 161-165

„… profit)) accounting profit; Kurs~ foreign exchange gain, currency gain; steuer-pflichtiger ~ HGB taxable …” „… ; Verkaufs~ selling profit; Wechselkurs~ foreign exchange rate gain; zu versteuernder ~ HGB taxable …” „… exchange gains and losses; ~ ~ aus finanziellen Vermögenswerten, die erfolgsneutral zum beizulegenden …”

Seite 609 – 613 S. 609-613

„… , Veränderungen.movements, exchange rate ~ Wechselkursent-wicklung; Wechselkursbewegungen; price index ~ Veränderungen des …” „… Anteilseigner auf das Nettovermögen.net assets 1. Nettovermögen, Reinvermögen611net assets net exchange …” „… subtracting all business expenses from total revenue.N8net exchange differences Nettoumrechnungsdiffe-renzen …”

Seite 181 – 185 S. 181-185

„… Entstehungskurs historical original exchange rate.historischer Kurs DRS/GAS 25 historical exchange rateWechselkurs …”

Seite 409 – 413 S. 409-413

„… cash or another financial asset from another entity; or (ii) to exchange financial assets or financial …” „… instruments; or (ii) a derivative that will or may be settled other than by the exchange of a fixed amount of …”

Seite 444 – 448 S. 444-448

„… VerpflichtungA firm commitment is a binding agreement for the exchange of a specified quantity of resources at a …” „… , payable or provided by the entity, or on behalf of the entity, in exchange for services rendered to the …”

Seite 639 – 643 S. 639-643

„… 13 ZugangspreisThe price paid to acquire an asset or received to assume a liability in an exchange …” „… to which an entity expects to be entitled in exchange for transferring promised goods or services to …”

Seite 684 – 688 S. 684-688

„… Saisoneinflüsse.seasonality of the business saisonales Geschäft.SEC (Abk f. Securities and Exchange Commission …” „… Umlaufvermögens.Securities and Exchange Commission (Abk = SEC) US-amerikanische Wertpapier- und Börsenaufsicht …”

IV. Übersicht über die derzeit geltenden, durch die EU-Kommission übernommenen International Accounting Standards (IAS)/ International Financial Reporting Standards (IFRS) S. 754-756

„… changes in foreign exchange ratesIAS 23 Borrowing CostsIAS 24 Related Party DisclosuresIAS 26 Accounting …”

Seite 106 – 110 S. 106-110

„… temporary differences.Entstehungs|geschichte origins; ~kurs original exchange rate; ~prozess process of …” „… ; Wechselkurs~ exchange rate movements; Wirtschafts~ economic trend.Entwicklung, aktive ~ eines qualifizierten …”

Seite 221 – 225 S. 221-225

„… exchange for employee benefits to be paid in the future; Aufstellung des für ~ zur Verfügung stehenden …” „… exchange for service; langfristig fällige ~ long-term benefits; Mitarbeiter und andere, die ähnliche …”

Seite 291 – 295 S. 291-295

„… ; variability.Schwankungen, Preis~ fluctuations in price; Währungs~ currency fluctuations; Wechselkurs~ exchange rate …” „… - und Börsenaufsicht) Securities and Exchange Commission (SEC).Segment segment.Segment, anzugebendes …”

Seite 484 – 488 S. 484-488

„… local currency using different exchange rates.D39difference, economic ~ wirtschaftlicher Unterschied …” „… ; elimination ~ DRS/GAS 25 Aufrechnungsdifferenz; exchange rate ~ Wechselkursdifferenz; negative consolidation …”

Seite 564 – 568 S. 564-568

„… cryptoassets (in the form of digital “tokens” or “coins”) in exchange for either (a) fiat currency (money …” „… designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a …”

Seite 246 – 250 S. 246-250

„… exchange.nicht monetäre Zuwendungen der öffentlichen Hand non-monetary government grants.nicht nahestehende …”

Seite 499 – 503 S. 499-503

„… ~ ~ Rückstellungen für Leistungen an Arbeitnehmer; service in exchange for ~ ~ to be paid in the future …” „… acquire an asset or received to assume a liability in an exchange transaction.E37entry in the commercial …”

Seite 41 – 45 S. 41-45

„… foreign; non-domestic.ausländische Börse foreign stock exchange.ausländische Kapitalgesellschaft …”

Seite 346 – 350 S. 346-350

„… statements of a foreign operation; Gewinne und ~ aus der Währungsum-rechnung IFRS 9 foreign exchange gains …” „… ; währungskursbedingte Wertminderungen bei ~n HGB exchange rate-related decreases in the value of …”

Seite 166 – 170 S. 166-170

„… issued capital.gezogener Wechsel bill, bill of exchange.gezogener Wechsel, Verbindlichkeiten aus der …”

Seite 191 – 195 S. 191-195

„… Wertpapierbörse foreign stock exchange.Internationaler Rat für integrierte Berichter-stattung: International …”

Titelei/Inhaltsverzeichnis

„… valuable insights, expert suggestions and constructive exchanges of views. Solving lexicographical …”

Seite 734 – 738 S. 734-738

„… ; ~ due to exchange rate changes and changes in the lower of cost or market value in foreign currency …”

Seite 419 – 423 S. 419-423

„… gewichtete Kapitalkosten.average | effective tax rate durchschnitt-licher effektiver Steuersatz; ~ exchange …”

Seite 31 – 35 S. 31-35

„… Zukunft zu zahlende Leistungen service in exchange for employee benefits to be paid in the …”

Seite 36 – 40 S. 36-40

„… difference.Aufrechnungsdifferenz, währungskursbedingte ~ exchange rate-related elimination difference.aufrechnungsfähig …”

Seite 66 – 70 S. 66-70

„… practice.Bewegungen changes; movements.Bewegungen, Wechselkurs~ exchange rate movements.Bewegungsbilanz des für …”

Seite 126 – 130 S. 126-130

„… Bilanzierungsstandards in der EU.E134Europäische Energiebörse (Abk = EEX) European Energy Exchange (EEX).Europäische …”

Seite 151 – 155 S. 151-155

„… ; Tausch~ barter transaction; exchange transaction; Veräußerungs~ disposal transaction; Währungsswap …”

Seite 201 – 205 S. 201-205

„… sofortiger Erfüllung abgewickelt wird.K21Kassakurs einer Währung IAS 21 spot exchange rateDer Kassakurs ist …”

Seite 206 – 210 S. 206-210

„… eigene Leistung erbracht wurde.K35Kontrakt, Devisen~ foreign exchange contract; Options~ option …”

Seite 256 – 260 S. 256-260

„… basis of accounting.Periodendurchschnittskurs average exchange rate for the period.Periodenergebnis net …”

Seite 276 – 280 S. 276-280

„… . Lebenserwartung, Erwerbsunfähigkeit, Krankheit, Pflegebedürftigkeit.R52Risiko, Devisenkurs~ foreign exchange risk …”

Seite 286 – 290 S. 286-290

„… Umrechnungsdifferenzen net exchange differences.Sale-and-leaseback-Transaktion sale and leaseback …”

Seite 399 – 403 S. 399-403

„… ; ~ for unrealised foreign exchange losses (gains) Anpassung für nicht realisierte Fremdwäh-rungsverluste …”

Seite 479 – 483 S. 479-483

„… interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates …”

Seite 489 – 493 S. 489-493

„… | partner Lebenspartner; ~ personal taxes inländische Personensteuern; ~ stock exchange nationale …”

Seite 539 – 543 S. 539-543

„… und Dienstleistungen zusammenhängenden Kosten; exchange of ~ ~ Austausch von Waren und …”

Seite 614 – 618 S. 614-618

„… geldwerte Leistungen; ~ exchange nicht monetäres Tauschgeschäft; ~ government grants nicht monetäre …”

Seite 624 – 628 S. 624-628

„… Ausrichtung.origin Herkunft.origin, geographical ~ geografische Herkunft.original ursprünglich.original exchange rate …”

Seite 704 – 708 S. 704-708

„… ~ ~ (Abk = AktG) Aktiengesetz (AktG).stock dividend Dividende in Form von Aktien.stock exchange Börse …”

Seite 26 – 30 S. 26-30

„… foreign exchange losses (gains); ~ für periodenfremde tatsächliche Ertragsteuern adjustment for current …”

Seite 91 – 95 S. 91-95

„… software.EEX (Abk f. Europäische Energiebörse) European Energy Exchange (EEX).Effekt effect.Effekt, De-minimis …”

Seite 136 – 140 S. 136-140

„… bewertungsbedingte Änderungen des ~ effect on cash funds of exchange rate movements and remeasurements …”

Seite 156 – 160 S. 156-160

„… des ~s exchange rate at the date of the transaction; wirtschaftlicher Gehalt eines ~s substance of the …”

Seite 186 – 190 S. 186-190

„… domestic corporations.inländische | Börse domestic stock exchange; ~ Kapitalgesellschaft domestic …”

Seite 281 – 285 S. 281-285

„… reserves; ~ für Umrechnungen aufgrund von Umrech-nungsdifferenzen translation reserves of exchange …”

Seite 336 – 340 S. 336-340

„… ; währungskursbedingte Werterhöhungen bei ~ exchange rate-related increases in the value of liabilities.Verbindlichkeiten …”

Seite 454 – 458 S. 454-458

„… or equity interests to the former owners of an acquiree as part of the exchange for control of the …”

Seite 554 – 558 S. 554-558

„… , accumulated ~ kumulierte Wertminderung; collective ~ Sammelwertmin-derungen; exchange rate-related …”

Seite 589 – 593 S. 589-593

„… (Section 266 HGB balance sheet) Passivseite; Passiva; exchange rate-related increases in the value of …”

Seite 634 – 638 S. 634-638

„… exchange rate for the ~ Periodendurchschnittskurs; balances recovered in current ~ in der Periode …”

Seite 664 – 668 S. 664-668

„… ; local ~ lokale Vorschriften; stock exchange ~ Börsenordnung.regulations, foreign and currency control …”

Seite 674 – 678 S. 674-678

„… ; translation ~ of exchange differences Rücklagen für Umrechnungen aufgrund von Umrechnungsdif-ferenzen …”

Seite 689 – 693 S. 689-693

„… ; ~ in exchange for employee benefits to be paid in the future Arbeitsleistungen im Austausch gegen in …”

Seite 434 – 438 S. 434-438

„… Finanzmittelfonds; effect on ~ ~ of exchange rate movements and remeasurements wechselkurs- und bewertungsbedingte …”

Seite 504 – 508 S. 504-508

„… (EWR-Abkommen).European Energy Exchange (Abk = EEX) Europäische Energiebörse (EEX).European Financial Reporting Advisory …”

Seite 524 – 528 S. 524-528

„… exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the …”

Seite 514 – 518 S. 514-518

„… be exchanged or a liability settled between knowledgeable, willing merchants/parties in an arm’s …” „… in this Standard, the amount for which an asset could be exchanged, or a liability settled, between …”

Seite 729 – 733 S. 729-733

„… exchanged or a liability settled between knowledgeable, willing merchants/parties in an arm’s length …” „… an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an …”

doi.org/10.15358/9783800663064

WiSt - Wirtschaftswissenschaftliches Studium

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WiSt - Wirtschaftswissenschaftliches Studium

Browse Volumes: WiSt - Wirtschaftswissenschaftliches Studium

WIST Volume 51 (2022) Issue 1 ISSN Online: 0340-1650

Results in this title

Arnd Wiedemann, Patrick Hertrampf, Niklas Dörnemann Exchange-Traded Funds S. 10-16

„… Exchange-Traded Funds Analyse der Funktionsweise von Exchange-Traded Funds und deren Risiken …” „… Exchange-Traded Funds (ETFs) sind sowohl für professionelle Investoren als auch für Privatanleger eine beliebte …” „… . Summary: Exchange-traded funds (ETFs) are a popular form of investment for both professional and private …”

Inhalt S. 2-3

„… Sailer und Prof. Dr. Stephan Kaiser, München 4 Exchange-Traded Funds Analyse der Funktionsweise von …” „… Exchange-Traded Funds und deren Risiken Prof. Dr. Arnd Wiedemann, Patrick Hertrampf und Niklas Dörnemann, Siegen …”

Britta Kuhn Sichert Taiwans Chipindustrie den Frieden? S. 36-39

„… ) of the Securities Exchange Act of 1934 for the fiscal year ended December 26, 2020, FORM 10- K …” „… , United States Securities and Exchange Commission, Washington, D.C. 20549, 2021. Kinder, H., Hilgemann, W …”

doi.org/10.15358/0340-1650-2022-1

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