Suchergebnisse

• eBook-Kapitel aus dem Buch WpPG

  Anh. XXII EU-ProspV Für die Zusammenfassung vorgeschriebene Angaben

  Dr. Timo Holzborn, Elke Glismann

  …is not under an ob- ligation to include a summary in a prospectus but wishes to produce some overview section in the prospectus, it should ensure that… …it is not titled “summary” unless it complies with all the disclosure requirements for summaries. Section A — Introduction and warnings Annexes… …it does not provide, when read together with the other parts of the pros- pectus, key information in order to aid investors when consi- dering whether… …competes. 1 B.4a A description of the most significant recent trends affecting the issuer and the industries in which it operates. 4, 11 B.4b A description… …of any known trends affecting the issuer and the industries in which it operates. 1, 4, 9, 11 B.5 If the issuer is part of a group, a description of… …guarantor as if it were the is- suer of the same type of security that is the subject of the gu- arantee. Therefore provide such information as required for a… …operates and legal form which it has adopted under the legislation.” 15 B.33 The following information from Annex 1: – B.1 – B.2 – B.5 – B.6 – B.7 –… …interest” – “where the rate is not fixed, description of the underlying on which it is based” – “maturity date and arrangements for the amortisation of the… …the effect that investors may lose the value of their entire investment or part of it, as the case may be, and/or, if the investor’s liability is not…

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• eBook-Kapitel aus dem Buch WpPG

  Art. 4a EU-ProspV Schema für Aktienregistrierungsformulare bei komplexer finanztechnischer Vorgeschichte oder bedeutenden finanziellen Verpflichtungen

  Prof. Dr. Anne d'Arcy

  …, including the economic substance of the transac- tions by which the issuer has ac- quired or disposed of its business un- dertaking or any part of it, and the… …information which it is required to provide under item 20.1 of Annex I, item 15.1 of Annex Mindestangaben Art. 4a EU-ProspV d‘Arcy 397 zulegen hat, geben… …as having made a significant financial commitment if it has entered into a binding agreement to un- dertake a transaction which, on comple- tion, is… …conditions, including ap- proval by a regulatory authority, shall not prevent that agreement from being treated as binding if it is reasonably cer- tain that… …those conditions will be fulfilled. In particular, an agreement shall be treated as binding where it makes the completion of the transaction conditional…

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• eBook-Kapitel aus dem Buch Praxishandbuch Risikomanagement

  Discounted Cashflow-Verfahren zur Bewertung und Risikoquantifizierung im Immobilien-Portfoliomanagement

  Prof. Dr. Arnd Wiedemann, Dr. Martin Horchler

  …Cash Flow in t=1 H äu fig ke it 1%-Quantil 96.801 EUR 97.362 EUR Cash Flow at Risk (99%) = 561 EUR Standardabweichung: 235 EUR Erwartungswert… …Cash Flow in t=1 H äu fig ke it 1%-Quantil 96.801 EUR 97.362 EUR Cash Flow at Risk (99%) = 561 EUR Standardabweichung: 235 EUR Abbildung 5… …(99%) = 169.047 EUR H äu fig ke it H äu fig ke it Discounted Cash Flow b) Variante unendliche Nutzungsdauer a) Variante Liquidationserlös… …EURValue at Risk (99%) = 169.047 EUR H äu fig ke it H äu fig ke it Discounted Cash Flow b) Variante unendliche Nutzungsdauer a) Variante…

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• eBook-Kapitel aus dem Buch WpPG

  Anh. XI EU-ProspV Mindestangaben für das Registrierungsformular für Banken (Schema)

  Petra Kirchner

  …1.1. All persons responsible for the infor- mation given in the registration docu- ment and, as the case may be, for certain parts of it, with, in the… …. Organisational Structure 6.1. If the issuer is part of a group, a brief description of the group and of the is- suer’s position within it. 6.2. If the issuer is… …equivalent to these standards. If such financial information is not equiva- lent to these standards, it must be pre- sented in the form of restated financial… …tion must be independently audited or reported on as to whether or not, for the purposes of the registration document, it gives a true and fair view, in… …financial year, it must contain interim financial informa- tion, covering at least the first six months of the financial year. If the interim finan- cial… …is included, in the form and context in which it is included, with the consent of that person who has au- thorised the contents of that part of the…

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• eBook-Kapitel aus dem Buch WpPG

  Anh. XII EU-ProspV Mindestangaben für die Wertpapierbeschreibung für derivative Wertpapiere (Schema)

  Dr. Julius Neuberger, Hans-Helmut Schneider

  …the infor- mation given in the prospectus and, as the case may be, for certain parts of it, with, in the latter case, an indication of such parts. In… …investment or part of it, as the case may be, and/or, if the in- vestor’s liability is not limited to the value Mindestangaben Anh. XII EU-ProspV… …or delivery date, and the way it is calculated. Mindestangaben Anh. XII EU-ProspV Neuberger/Schneider 743 mins und der Art und Weise der Berech-… …identification code, – where the underlying is an index: – the name of the index, – a description of the index if it is composed by the issuer or by any legal… …context in which it is included, with the consent of that person who has authorized the contents of that part of the Securities Note. EU-ProspV Anh. XII… …. Where the issuer has indicated that it intends to report such information, the issuer shall specify in the prospectus what informa- tion will be reported…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2014

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …over form; Kosten- Nutzen-Abwägung; Bedeutung der Rolle der IT; Wesentlichkeit) DV Prüfungen/DV-gestützte Prüfungen/ Informationstechnologie Auch als…
• eBook-Kapitel aus dem Buch WpPG

  Anh. IV EU-ProspV Mindestangaben für das Registrierungsformular für Schuldtitel und derivative Wertpapiere (Schema) (Schuldtitel und derivative Wertpapiere mit einer Stückelung von weniger als 100.000 EUR)

  Elke Glismann

  …for the infor- mation given in the registration docu- ment and, as the case may be, for certain parts of it, with, in the latter case, an in- dication… …is- suer’s position within it. 7.2. If the issuer is dependent upon other entities within the group, this must be clearly stated together with an… …und enthal- ten ausschließlich nicht irreführende Zahlen, die im Wesentlichen it den im nächsten geprüften Jahresabschluss zu veröffentlichenden Zahlen… …standards, it must be pre- sented in the form of restated financial statements. The most recent years’s historical finan- cial information must be presented… …independently au- dited or reported on as to whether or not, for the purposes of the registration docu- ment, it gives a true and fair view, in ac- cordance with… …registration document is dated more than nine months after the end of the last audited financial year, it must contain interim financial informa- tion, covering… …issued capital, the number and classes of the shares of which it is composed with details of their principal characteristics, the part of the issued… …, in the form and context in which it is included, with the consent of that person who has au- thorised the contents of that part of the registration…

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• eBook-Kapitel aus dem Buch WpPG

  Art. 26b EU-ProspV Verhältnismäßige Schemata für kleine und mittlere Unternehmen und Unternehmen mit geringer Marktkapitalisierung / Anh. XXV EU-ProspV Mindestangaben für das Aktienregistrierungsformular von KMU und Unternehmen mit geringerMarktkapitalisierung (verhältnismäßiges Schema)

  Philipp Dietz

  …Docu- ment and, as the case may be, for certain parts of it, with, in the latter case, an in- dication of such parts. In the case of nat- ural persons… …ministrative, management or supervi- sory bodies or partner. It is not neces- sary to list all the subsidiaries of an issuer of which the person is also a… …geprüft wurden. cle 3 of Regulation (EC) No 1606/2002 or to a third country’s national accounting standards equivalent to these standards, and where it can… …be obtained. If such fi- nancial information is not equivalent to these standards, a statement that it has been prepared in the form of restated fi-… …nancial statements, and where it can be obtained. 20.2. Pro forma financial information In the case of a significant gross change, a description of how… …since the date of its last audited financial statements, a statement in that respect must be included in the registration doc- ument, and where it can be…

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• eBook-Kapitel aus dem Buch WpPG

  Anh. XXVIII EU-ProspV Mindestangaben für Aktienzertifikate von KMU und Unternehmen mit geringer Marktkapitalisierung (verhältnismäßiges Schema)

  Philipp Dietz

  …case may be, for certain parts of it, with, in the latter case, an in- dication of such parts. In the case of nat- ural persons including members of the… …ad- ministrative, management or supervi- sory bodies or partner. It is not neces- sary to list all the subsidiaries of an issuer of which the person is… …Regulation (EC) No 1606/2002 or to a third country’s national accounting standards equivalent to these standards, and where it can be obtained. If such fi-… …nancial information is not equivalent to these standards, a statement that it has been prepared in the form of restated fi- nancial statements, and where it… …that respect must be included in the registration doc- ument and where it can be obtained. If the quarterly or half yearly financial in- formation has… …number of shares in the issuer has changed, to make it comparable. 20.6. Legal and arbitration proceedings Information on any governmental, legal or…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2014

  Buchbesprechungen

  Axel Becker, Jens Motel

  …der Informationstechnik (BSI), der wichtige Grundlagen zur Datenanalyse behandelt. In Kapitel 4 stellt der Autor die notwendigen technischen Werkzeuge…