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Inge Wulf, René Pollmann - Bilanztraining

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Inge Wulf, René Pollmann

Bilanztraining

Series: Haufe Fachbuch

Volume 2023

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17 Aufstellung der International Financial Reporting Standards (IFRS) S. 461-462

„… 461 Aufstellung der International Financial Reporting Standards (IFRS)IAS 1 Darstellung des …” „… ImmobilienAufstellung der International Financial Reporting Standards (IFRS)Aufstellung der International Financial …” „… Reporting Standards (IFRS)462 | Aufstellung der International Financial Reporting Standards (IFRS)IAS 41 …”

12 Grundsachverhalte der IFRS S. 409-440

„… Standards, IAS) bzw. seit 2001 Internatio-nal Financial Reporting Standards (IFRS) zu formulieren und zu …” „… vereinbarten IASB und FASB (Financial Accounting Standards Board, der US-ameri-kanische Standardsetter) im …” „… 29 IAS nicht mehr in Kraft sind, und 17 International Financial Reporting Standards (IFRS …”

10 Nachhaltigkeitsberichterstattung S. 343-366

„… sozialen und ökologischen Informationen wurde mit der Non-Financial Reporting Directive328 (NFRD) 2014 …” „… der Task Force on Climate-related Financial Disclosures (TCFD) orientieren und in den EU-Nachtrag zur …” „… Non-Financial Reporting Directive; abrufbar unter …”

14 Literatur S. 451-456

„… of the Public Consultation on the Review of the Non-Financial Reporting Directive; abrufbar unter …” „… : https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12129-Revision-of-Non-Financial-Reporting-Directive/public-consultation_de (Abruf: 29.03.2023 …”

Titelei/Inhaltsverzeichnis S. 1-10

„… ) . . . . . . . . . . . . . . . . . . . 459Aufstellung der International Financial Reporting Standards (IFRS …”

13 Lösungen zu den Lernkontrollen S. 441-450

„… Mutterunternehmen mit Sitz in der EU sind dazu verpflichtet, ihren Konzernabschluss nach den International Financial …”

11 Grundsachverhalte der Konzernabschlusserstellung S. 367-408

„… übrigen Mutterunternehmen können den Konzernabschluss nach den International Financial Reporting Standards …” „… 29 (Financial Reporting in Hyperinflationary Economies) vor der eigentlichen Wäh-11.6 …”

9 Bestandteile der Rechnungslegung S. 319-342

„… Wertschöpfungsverständnis vgl. Liening/von Keitz/Wulf, KoR 2023, S. 296 ff.338 | 9 Bestandteile der RechnungslegungFinancial …”

4 Grundlegende Bewertungsvorschriften S. 115-174

„… dar und entspricht dem »fair value« z. B. nach IFRS (International Reporting Financial Standards). Als …”

doi.org/10.34156/9783648173152

Kai Gammelin - Non-Financial Risk Management

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Kai Gammelin

Non-Financial Risk Management

2023

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Titelei/Inhaltsverzeichnis S. 1-28

„… Kai GammelinNON-FINANCIAL RISK MANAGEMENTWettbewerbsvorteile nachhaltig sichernHinweis zum …” „… ohne Download!Ein neues Leseerlebnis Non-Financial Risk ManagementSchäffer-Poeschel Verlag StuttgartKai …” „… GammelinNon-Financial Risk ManagementWettbewerbsvorteile nachhaltig sichern1. AuflageSofern diese Publikation ein …”

15 Neue Risiko- und Chancenprofile sowie Wirkfaktoren S. 407-456

„… , Ermittlungsbehörden, Regulatoren, Financial Intelligence Unit und Entwickler von Schutzsoftware noch eine Zeit …” „… und ihre Systeme durch zusätzliche Sicherheit zu schützen. Auch das Financial Stability Board (FSB …” „… Interessenkonflikte und diese Situation wird auch noch einige Zeit anhalten.15 Financial Stability Board (19.10.2021 …”

Der Autor S. 481-484

„… , Nachhaltigkeit, Financial Services & Technolo-gy, Nachhaltigkeitsthemen unter regulatorischen Aspekten sowie …” „… »Non-finan-cial Risk Management in the Financial Industry: A Target Operating Model for Compliance and ESG Risks …”

Stichwortverzeichnis S. 471-478

„… Accounting Financials 440Changemanagement 58, 361Checkliste 168Cloud 111, 331, 333, 334, 335 …” „… 50Financial Stability Board 419Finanztechnologie 357 – Vorteile 357First Level Automatic Response …”

3 Risiko, Regulierung und effiziente Verankerung im Unternehmen S. 125-172

„… Risiken, oder in der moderneren Bezeichnung geführten »Non-Financial Risks«, und deren Management sollen …” „… Operational Risk in Financial Market, Oxford, S. 80 f.3.1 Begriffseingrenzung »operationelle Risiken« | 135 …” „… -einführung.34 European System of Financial Supervision.35 Kombination der Legacy-Tools SIM (Security …”

13 Finanztechnologie und Services (FinTech) S. 357-384

„… zurückgegriffen.17 EBA Analysis of RegTech in the EU Financial Sector (June 2021) – EBA/REP/2021/17 …” „… Hu/Y.H. Wong/Yijun Chen/Xin Sun (2011): The application of data mining techniques in financial fraud …” „… StakeholderTax ReportingShareholder ReportingTransaction ReportingRegulatory ReportingControllingFinancial …”

16 Epilog und Fazit S. 457-462

„… einge-gangen werden.Non-Financial Risks werden aufgrund ihrer Neuartigkeit und typologischen Veränderbarkeit …”

10 Sonstige strafbare Handlungen S. 279-312

„… Staatsanwaltschaften, der Financial Intelligence Unit und Gerichten jederzeit mit souveränen Antworten versehen.14 …” „… Gefährdungsanalyse | 295 eingeschleust zu werden. Eine Situation, die durch eine Financial Intelligence Unit, die …”

4 Der Risikomanagementprozess bzw. das Risk Assessment S. 173-222

„… Guidelines on ICT and security risk management (EBA/GL/2019/04).30 Markets in Financial Instruments Directive …”

5 Wertvolle Soll-Abweichungen S. 223-244

„… Financial Instruments Directive (MiFID/MiFID II), insbesondere der Richtlinie 2014/65/EU und der Delegierten …”

12 Third-Party Risk Management S. 321-356

„… ) Working Papier No. 2: Financial stability risks from cloud outsourcing.14 EBA Guidelines on outsourcing …”

doi.org/10.34156/9783791058450

Peter Preuss - Accounting und Taxation 4.0

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Peter Preuss (ed.)

Accounting und Taxation 4.0

2020

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14 Digitalisierung im CFO-Ressort – Financial Reporting der Zukunft S. 197-218

„… unterstützenden Systemen eher ver-nachlässigt. Das zeigt sich auch darin, dass viele Financial-Reportingsysteme …” „… softwareseitigen Lösungen für Financial-Reporting-Systeme dargestellt werden.14.3 Auswirkungen auf Planung …” „… 19714 Digitalisierung im CFO-Ressort – Financial Reporting der ZukunftDaniel Stramka, Marc …”

4 Vergleichende Analyse moderner Konsolidierungswerkzeuge der SAP® S. 67-80

„… »Financial Consolidation« (vorher unter dem Namen »Magnitude« oder »Cartesis« bekannt) erworben, zum anderen …” „… grundsätzlich mit fünf Konsolidierungswerkzeugen der SAP® zu tun, EC-CS, SEM-BCS, SAP® Financial Consolidation …” „… Wartungsmodus NeinFinancial ConsolidationNeu Nein Wird weiterentwickelt, Fokus nicht DACH Strategisches …”

2 Echtes Continuous Accounting dank umfangreicher Automatisierung S. 41-54

„… Financial Management bei der Wirtschaftsprüfungsgesellschaft KPMG. BeispielEin Artikel in der Zeitschrift …” „… werden«, heißt es in dem Artikel mit dem Titel Wrong Numbers: The Risks of Inaccurate Financial …” „… Finanzplanung und -analyse (Financial Planning and Analysis, FP&A) haben ähnli-che Bedenken hinsichtlich …”

Titelei/Inhaltsverzeichnis S. 1-26

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19414 Digitalisierung im CFO-Ressort – Financial Reporting der Zukunft …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19714.2 Transformationsprojekte für das Financial Reporting der Zukunft …” „… Aufgabenfokussierung der Mitarbeiterinnen und Mitarbeiter im Financial Reporting …”

13 Digital Finance – ein Bezugsrahmen und Aspekte bei Wilo S. 187-196

„… Wilo188diskutierte, zunehmend strategische Rolle des Chief Financial Officers einzubeziehen. Auf Basis …” „… , zunehmend strategischen Profil des Chief Financial Officers (CFO). Dieser verantwortet traditionell die …”

15 Auf dem Weg zum Smart Performance Reporting S. 219-228

„… to transform these data into information. The financial controller is what Peter Drucker called in …” „… financial processes, trusts the digital and develops a talent management policy adapted to the aspirations …”

5 IFRS 16 – Möglichkeiten der Leasingbilanzierung im SAP® ERP-System S. 81-96

„… ) gemeinsam mit dem Financial Accounting Standards Board (FASB) mit IFRS 16 bzw. ASC 842 einen neuen …” „… Unterscheidung in Financial Lease und Operational Lease weitestgehend. Ausgenommen von den Regelungen des IFRS 16 …”

10 Advanced Analytics zur Verbesserung von Planung und Forecast S. 151-166

„… ForecastingKlassisches Financial Data Warehouse(strukturierte Daten)Data Lake(s)(teilweise unstrukturierte Daten)Advanced …”

9 Intelligente Prozessautomatisierung im Accounting S. 131-150

„… die »Digital Finance Transformation« den Spitzenplatz auf den Agenden der Chief Financial Officers …”

doi.org/10.34156/9783791048079

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

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

„… requested the Secretary-General tocarry out a further study of the legal, technical, and financial …” „… ofits financial and technical capabilities15Art. 12 (2) requires that a plan of work submitted by the …” „… Enterprise must include theevidence of its financial and technical capabilities. This requirement is common …”

Article 9. Reports and financial statements S. 2297-2298

„… office’ in a Stateother than Jamaica.6Article 9Reports and financial statements1. The Enterprise shall …” „… , not later than three months after the end of each financial year,submit to the Council for its …” „… at appropriate intervals asummary statement of its financial position and a profit and loss statement …”

Article 175. Annual audit S. 1226-1228

„… financial procedures, the accounting system, the internal financialcontrols and, in general, the …” „… hadexpressed the opinion that the financial statements presented fairly, in all respects, the financialposition …” „… provided in Art. XIV of the FinancialRegulations of the United Nations; The Authority should conclude …”

Article 174. Borrowing power of the Authority S. 1224-1226

„… FinancialRegulation 6.4, or as of the first day of the calendar year to which they relate, whichever is thelater. As …” „… or account ( FinancialRegulations, Reg. 9).Article 174Borrowing power of the Authority1. The …” „… account as miscellaneous income ( Financial Regulations, Reg. 6).12 The Secretary General may make …”

Article 160. Powers and functions S. 1132-1148

„… LOS/PCN7153 (Vol. V), 3–31; ISA, FinancialRegulations of the International Seabed Authority (2000); ISA …” „… Authority’, i. e. the FinancialRegulations of the Authority. The applicable ‘rules, regulations and …” „… sharing of financial and othereconomic benefits derived from activities in the Area and the payments …”

Article 173. Expenses of the Authority S. 1222-1224

„… the Secretary General referred to in FinancialRegulation 6.4, or as of the first day of the calendar …” „… relating to each fund or account ( FinancialRegulations, Reg. 9).Article 174Borrowing power of the …” „… . 67/238 of24 December 2012; ISA, Financial Regulations (2000)ContentsI. Purpose and Function …”

Article 292. Prompt release of vessels and crews S. 1881-1893

„… prompt release of the vessel or its crew upon the posting of areasonable bond or other financial security …” „… bond or other financial security determined by the court ortribunal, the authorities of the detaining …” „… Bond or other Financial Security with the Registrarof 17 March 2009, available at …”

Article 172. Annual budget of the Authority S. 1220-1222

„… ); FinancialRegulations, Reg. 3.4 and Reg. 3.6). Between 1997 and 2002, the Assembly adopted therevised budget, as …” „… 10 December 1982, GA Res. A 48/263 (XLVIII) of 17 August 1994; ISA, Financial Regulations(2000 …” „… ); Financial Regulations, Reg. 2.1 and Reg. 3.1).2 The Secretary General shall draft the annual budget and …”

Article 12. Activities carried out by the Enterprise S. 2195-2199

„… studying the legal, technical and financial implications for theAuthority and for its Member States …” „… con-cluded with the Authority.3. Content of joint arrangements8These arrangements can also include financial …” „… . Any plan of work submitted by the Enterprise shall be accompanied by evidencesupporting its financial …”

Article 202. Scientific and technical assistance to developing States S. 1346-1352

„… Financial Assistance, in:Daniel Bodansky/Jutta Brunnée/Ellen Hey (eds.), Oxford Handbook of International …” „… environment. Such assistance potentially covers a range of differenttypes of support, including financial …” „… technologies and financial resources they command.’3Financial and/or technical support is one way of addressing …”

Article 171. Funds of the Authority S. 1216-1220

„… ‘other funds’ as disposed in the FinancialRegulations ( Reg. 6 (1) (f)).6 Consequently, the funds of the …” „… December 1982, GA Res. A 48/263 (XLVIII) of 17 August 1994; ISA, Financial Regulations(2000)ContentsI …” „… Secretary-General( Financial Regulation 6.4), or as of the first day of the calendar year to which they …”

Article 11. Joint arrangements S. 2193-2195

„… this Annex to the extent of their share in the joint ventures,subject to financial incentives as …” „… for financial incentives, as1 This has been modified by the 1994 Implementation Agreement, Annex, S. 2 …” „… Art. 13 (1). Further, they are also liable to make financial contributions inaccordance with Art. 13.4 …”

Article 168. International character of the Secretariat S. 1198-1205

„… the staff shall have no financial interest in any activityrelating to exploration and exploitation in …” „… ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102. ‘no financial interest in any activity relating to exploration and exploitation inthe Area …” „… on this obligation by requiring that the Secretary-General and staffcannot have financial interests …”

Article 8. Location S. 2296-2297

„… office’ in a Stateother than Jamaica.6Article 9Reports and financial statements1. The Enterprise shall …” „… , not later than three months after the end of each financial year,submit to the Council for its …” „… at appropriate intervals asummary statement of its financial position and a profit and loss statement …”

Article 11. Finances S. 2300-2304

„… for establishing the rules,regulations and procedures regarding the financial terms of the contracts …” „… obligationsin the financial markets or currency of a State Party, the Enterprise shall obtain theapproval of …” „… international financial institu-tions.3. (a) The Enterprise shall be provided with the funds necessary to …”

Article 162. Powers and functions S. 1157-1169

„… on the equitablesharing of financial and other economic benefits derived from activities in theArea …” „… draft financial rules, regulationsand procedures relating to:(i) financial management in accordance with …” „… articles 171 to 175; and(ii) financial arrangements in accordance with Annex III, article 13 and article 17 …”

Article 184. Suspension of the exercise of voting rights S. 1248-1249

„… its financial contributions to theAuthority shall have no vote if the amount of its arrears equals or …” „… theGeneral Assembly:‘A Member of the United Nations which is in arrears in the payment of its financial …” „… conditions beyond the control of the Member.’2. Implementation5Art. 184 refers to financial contributions and …”

Article 17. Rules, regulations and procedures of the Authority S. 2235-2250

„… FinancialRegulations12) set forth principles which are detailed by Rules of the Authority (e. g. the Staff8 UNCLOS III …” „… environment;(xiii) definition of commercial production;(xiv) qualification standards for applicants;(c) financial …” „… ); ISA, Decision of the Assembly of the InternationalSeabed Authority Concerning the Financial …”

Article 10. Allocation of net income S. 2298-2300

„… after the end of each financial year. The Enterprise will also have totransmit to the Council at …” „… appropriate intervals a summary statement of its financial positionand a profit and loss statement showing the …” „… and such other reports as it findsappropriate. Under Art. 9 (3), the annual reports, summary financial …”

Article 4. Qualifications of applicants S. 2135-2147

„… ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93. ‘such qualification standards shall relate to the financial and technicalcapabilities of the …” „… qualification standards relate only to the financial and technical capabilities ofthe applicant and the …” „… adopt rules and proceduresto determine qualification standards based on (1) financial standing; (2 …”

Article 7. Selection among applicants for production authorizations S. 2161-2166

„… , taking into account their financial and technicalqualifications and their performance, if any, under …” „… previously approved plans of work;(b) provide earlier prospective financial benefits to the Authority, taking …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 164. Financial and technical qualifications and their performance, if any, underpreviously approved …”

Article 275. Establishment of national centres S. 1801-1803

„… ; Page size: 160.00mm 240.00mm7. ‘any financial arrangements provided for in this Convention’9The …” „… Convention itself lacks a financial mechanism.21 In 2006, the Authority established theEndowment Fund for …” „… Authority the power to promote the establishment of national researchcentres and to make adequate financial …”

Article 226. Investigation of foreign vessels S. 1537-1544

„… promptly subject to reasonable procedures suchas bonding or other appropriate financial security.(c …” „… (1)(b) does not require the presentation of a bond or financial security for a flagState to be able …” „… merely indicates bonding or other appropriate financial security as reasonableprocedures, alongside …”

Article 274. Objectives of the Authority S. 1797-1801

„… financial arrangements provided forin this Convention.Documents: ISA, Recommendations for the Guidance of …” „… technology’ . . . . . . . . . . . . . . . . . . . . . . . . . . 87. “any financial arrangements provided for …” „… […] through a special fund or any other financial arrangement’4. The RevisedSingle Negotiating Text introduced …”

Article 185. Suspension of exercise of rights and privileges of membership S. 1249-1250

„… refers to financial contributions and not to contributions in kind, such as thoseenvisaged under Art …” „… . 82.2 On the other hand, Art. 184. doesn’t distinguish between theobligation to make financial …” „… contributions to the administrative budget of the ISA and anyother form of financial levy imposed upon a member …”

Article 73. Enforcement of laws and regulations of the coastal State S. 556-563

„… basis of aproposal from Austria.7 It permits LLGDS to receive financial and technical assistance …” „… topromptly release the vessels or crews pending a trial on payment of a bond or other financial10 ITLOS, The …” „… financial security” in article 73, paragraph 2, should, in the view of theTribunal, be interpreted as …”

Article 170. The Enterprise S. 1210-1216

„… industrializedStates that control deep seabed mining technology and have financial capability to operate on their own …” „… nature of deep seabed miningpresupposed considerable financial investments and technical skills;9 the …” „… , managerial, institutionaland financial gap was evident.the Problems of the Exploration and Exploitation of …”

Article 6. Approval of plans of work S. 2154-2161

„… operational requirements, financial contributions and the undertakings concern-ing the transfer of technology …” „… assurances and thepossession of financial and technical capability and has satisfactorily discharged its …” „… provide that theLegal and Technical Commission must determine that the applicant has ‘the financial …”

Article 140. Benefit of mankind S. 976-982

„… Assembly resolutions.2. The Authority shall provide for the equitable sharing of financial and other …” „… ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93. ‘equitable sharing of financial and other economic benefits …” „… subject.3. ‘equitable sharing of financial and other economic benefits’11Through the obligation to equally …”

Article 176. Legal status S. 1228-1232

„… ; Page size: 160.00mm 240.00mm6 Since 1998, a private auditor has performed the provided financial …” „… KPMGthat proper accounting records have been maintained and that the financial statements,which are in …” „… Accounting Standards; the Authority would, in accordance with Regulation11.3 of the Financial Regulations …”

Article 167. The staff of the Authority S. 1191-1198

„… andFinancial Implications of the International Sea-Bed Authority, UN Doc. LOS/PCN/WP.51 (1990 …” „… . 1(2).11 Preparatory Commission, Administrative Arrangements, Structure and Financial Implications of the …” „… to financial responsibility for gross negligence or asummary dismissal.5119In specific cases, when …”

Article 129. Cooperation in the construction and improvement of means of transport S. 924-927

„… community, including financial and development institutions and donorcountries, should development partners …” „… Countries and International Financial and Development Institutions on Transit Transport Coopera-tion, UN Doc …” „… Developing Countries andInternational Financial and Development Institutions on Transit Transport Cooperation …”

Article 278. Cooperation among international organizations S. 1807-1813

„… : technical,scientific or financial.16 Competence in this field is often only one among the many tasks ofthe organisation …” „… Convention. Examples include Art. 72 (2), ontechnical or financial assistance from States and international …” „… Management (2007), 381.18 Financial aspects of development and transfer of marine technology and the role of …”

Article 291. Access S. 1878-1881

„… bond or other financial security, the question of release from detention may besubmitted to any court …” „… any time.4. Upon the posting of the bond or other financial security determined by the court …” „… , Guidelines Concerning the Posting of a Bond or other Financial Security with the Registrarof 17 March 2009 …”

Article 19. Expenses of the Tribunal S. 2369-2370

„… ; see also the Financial Regulations and Rules of the International Tribunalfor the Law of the Sea …” „… , available at: https://www.itlos.org/fileadmin/itlos/documents/basic_texts/Financial.Regs.-Rules.E.pdf.8 …”

Article 203. Preferential treatment for developing States S. 1352-1356

„… . Purpose and Function1Art. 203 supplements Art. 202 by making it clear that the target of any financial …” „… technical and financial assistance to begranted to developing countries. It refers to ‘the prevention …” „… countries in relation to both financial assistance and technical assistance, as wellas in relation to any …”

Article 228. Suspension and restrictions on institution of proceedings S. 1547-1552

„… . Upon payment of costs incurred in respect of such proceedings, any bondposted or other financial …” „… State.17 In this case, anybond or financial security posted with the authorities of the port State and …” „… paid will the bond or other financial security posted with the coastal State, or posted witha port …”

Article 183. Exemption from taxes and customs duties S. 1246-1248

„… its financial contributions to theAuthority shall have no vote if the amount of its arrears equals or …” „… theGeneral Assembly:‘A Member of the United Nations which is in arrears in the payment of its financial …” „… fulfil theobligation to contribute financially to the administrative expenses of the ISA. Consequently …”

Article 72. Restrictions on transfer of rights S. 554-556

„… preclude the States concerned from obtainingtechnical or financial assistance from third States or …” „… basis of aproposal from Austria.7 It permits LLGDS to receive financial and technical assistance …” „… assistance does not involve a transfer of rights. Thus they might receive financialgrants to support their …”

Article 34. Costs S. 2451-2453

„… Tribunal.5 Given that financial assistance mechanisms had been in place for otherdispute settlement …” „… reference annexed to that resolutionprovides that the purpose of the Fund is to provide financial assistance …”

Index S. 2553-2618

„… Authority– financial arrangements 171 et seq., see alsoFinancial Arrangements of the Authority …” „… financial and other eco-nomic benefits 140 11 et seq.– historical background 140 2 et seq.– marine …” „… sharing of benefits and adverseeffects 163 24 et seq.– Financial Committee 163 15 et seq.– historical …”

Article 12. Operations S. 2304-2307

„… to the Enterprise an amount […]’5 Art. 11 (3) contains complex provisions governing the financial …” „… records, books and accounts of the Enterprise, including itsannual financial statements, must be audited …” „… capital markets and from international financialinstitutions.3. ‘All States Parties shall make available …”

Article 159. Composition, procedure and voting S. 1122-1132

„… theassessment of financial contributions of members to the administrative budget of the Authorityare to be taken …” „… to permit a State Partywhich is in arrears in the payment of its financial contributions to vote …” „… rules,regulations and procedures on the equitable sharing of financial and othereconomic benefits derived from …”

Article 219. Measures relating to seaworthiness of vessels to avoid pollution S. 1496-1505

„… evidence secured so far and allrelevant documents, together with any bond or other financial security to …” „… ), unlike Art. 226 (1) (b),does not mention ‘bonding or other appropriate financial security’, release …” „… envisioned underArt. 226 (1)(c) cannot be sought upon the posting of a bond or other financial security.39 …”

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

„… meetspecial needs of developing States and indicates that such cooperation includes ‘the provisionof financial …” „… or financial programmes have been established in relation to capacitybuilding and/or transfer of …”

Article 18. Remuneration of members S. 2366-2369

„… ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73. Other Financial Benefits …” „… Tribunal. The Registrar’s standard costs amountedinitially to USD 152,940.153. Other Financial Benefits9 …”

Article 5. Transfer of technology S. 2147-2154

„… areas reserved for the Authority.11 The concerns expressed were that the financial and other privileges …” „… through joint ventures with partners whohave the necessary financial capabilities as well as the necessary …” „… , regulations and procedures of the Authority, includingthose on operational requirements, financial …”

Article 17. Nationality of members S. 2363-2366

„… Guidelines Concerning the Posting of a Bond or Other Financial Security withthe Registrar and a Resolution on …” „… ’ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73. Other Financial Benefits …”

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

„… character of the area in dispute and where such modificationcannot be fully compensated by financial …” „… financial loss to Ghana and its concessionaires andcould also pose a serious danger to the marine …” „… seabed and subsoil,104 while financial loss can becompensated by financial reparations. Hence some doubts …”

Article 220. Enforcement by coastal States S. 1505-1512

„… appropriate financial security’, release envisioned underArt. 226 (1)(c) cannot be sought upon the posting of …” „… a bond or other financial security.39Instead, release can be sought successfully if the condition of …” „… posting of a reasonable bond or other financial security, the two other onesbeing Art. 73 (2), and Art …”

Article 267. Protection of legitimate interests S. 1774-1778

„… conditions for thetransfer of marine technology’. Economic conditions comprise financial or fiscal incentives …” „… mm 240.00mmshould thus be ‘to achieve a balance between the understandable financial and …” „… the accommodation of the acquiring developing States. Hence, the financialresources needed for the …”

Article 9. Activities in reserved areas S. 2177-2189

„… Particular the Legal, Technical and FinancialImplications for the Authority and for States Parties, ISA Doc …” „… theOperation of the Enterprise, in Particular the Legal, Technical and Financial Implications for the Authority …” „… and financial implications for the Authority and for States parties, taking into accountthe provisions …”

Article 317. Denunciation S. 2033-2037

„… : 160.00mm 240.00mm2. A State shall not be discharged by reason of the denunciation from the financial …” „… [the denouncing State]’ remainunaffected. Art. 317 (2) also clarifies that ‘financial and contractual …”

Article 1. Title to minerals S. 2113-2117

„… of the Authority pursuant to paragraph 7(financial terms of contracts). During the resumed Seventh …” „… Authority would comply with stipulations on financial terms. The paragraphwas changed also by substitution …” „… without prejudice to the rights of the Authority under paragraph 9 (d) [Financialterms of contracts].’79In …”

Article 10. Preference and priority among applicants S. 2189-2193

„… in the joint ventures,subject to financial incentives as provided for in that article.Bibliography …” „… for financial incentives, as1 This has been modified by the 1994 Implementation Agreement, Annex, S. 2 …”

Article 165. The Legal and Technical Commission S. 1178-1187

„… therefore that most of the substantive matters that come beforethe Council, except for financial and …” „… applicantpossesses the financial ability to carry out the proposed plan of work and if the applicantprovided details …” „… financial management of the Author-ity.42 The third set of rules, regulations and procedures concerns the …”

Article 163. Organs of the Council S. 1169-1174

„… financial interest in any activity relating toexploration and exploitation in the Area. Subject to their …” „… relating to the exploration and exploitation of the deepseabed. The term ‘financial interest’, however, is …”

Article 20. Access to the Tribunal S. 2370-2374

„… ; see also the Financial Regulations and Rules of the International Tribunalfor the Law of the Sea …” „… , available at: https://www.itlos.org/fileadmin/itlos/documents/basic_texts/Financial.Regs.-Rules.E.pdf.8 …”

Article 152. Exercise of powers and functions by the Authority S. 1074-1080

„… , regulations and procedureson the financial terms of contracts, Annex III, Art. 13 (1)(d) and (14) and the 1994 …” „… financial terms of contracts by theAuthority and the negotiation of those terms, Annex III, Art. 13 (1)(d …”

Article 16. Rules of the Tribunal S. 2362-2363

„… the Posting of a Bond or Other Financial Security withthe Registrar and a Resolution on the Internal …”

Article 125. Right of access to and from the sea and freedom of transit S. 898-911

„… International Financial and Development Institutions on TransitTransport Cooperation was held in Almaty …” „… , and urgeboth bilateral and multilateral donors to increase financial and technical assistance to this …” „… and Transit Developing Countriesand International Financial and Development Institutions on Transit …”

Article 201. Scientific criteria for regulations S. 1344-1346

„… ; Laurence Boisson de Chazournes, Technical and Financial Assistance, in:Daniel Bodansky/Jutta Brunnée/Ellen …”

Article 71. Non-applicability of articles 69 and 70 S. 552-554

„… foregoing provision does not preclude the States concerned from obtainingtechnical or financial assistance …”

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

„… modification cannot be fully compensated by financial repara-tions’.141 On the other hand, the Special Chamber …” „… hasalready taken place would entail the risk of considerable financial loss to Ghana and its concessio-naires …” „… the status quo ante in respect of the seabed and subsoil,144 while financial losscan be compensated by …”

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

„… beyond their financial andtechnical capacities.6 In this respect Art. 199 is similar to other norms of …”

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

„… will have the expertise or financial capacity toparticipate actively in scientific research …”

Article 153. System of exploration and exploitation S. 1080-1089

„… adoption of rules, regulations and procedures on the financial terms of contracts by theAuthority and the …” „… particular the legal,technical and financial implications for the Authority and for States parties. Note by …” „… financialand technical capabilities of the applicant and, if the case, behavior under previous contractsare …”

Article 218. Enforcement by port States S. 1487-1496

„… other financial security posted with the authorities of theport State, shall in that event be …” „… evidence secured so far and allrelevant documents, together with any bond or other financial security to …”

Article 5. Governing Board S. 2285-2288

„… the ICNT,11 was absent in all the subsequentdrafts.12 Moreover, a French suggestion that financial …”

Article 225. Duty to avoid adverse consequences in the exercise of the powers of enforcement S. 1534-1537

„… promptly subject to reasonable procedures suchas bonding or other appropriate financial security.(c …”

Article 227. Non-discrimination with respect to foreign vessels S. 1544-1547

„… respect of such proceedings, any bondposted or other financial security provided in connection with the …”

Article 44. Duties of States bordering straits S. 324-327

„… ofenhancing safety, security, and environmental protection in the straits.20 The financial burden …” „… straits financially andtechnically for years, a new Cooperative Mechanism has been shaping up since …”

Article 8. Reservation of areas S. 2166-2177

„… . 5.13 Other criteria listed in Art. 7 (3)(b) and (c) are earlier prospective financial benefits to the …” „… otherwise accept any financial liability whatsoever for or onbehalf of the joint venture arrangement, nor …”

Article 231. Notification to the flag State and other States concerned S. 1557-1561

„… (4) requires that evidence and records, including any bondor financial security, shall be transmitted …”

Article 294. Preliminary proceedings S. 1896-1900

„… defend too manycases before international courts or tribunals, stretching thin their financial resources …”

Article 2. Relationship to the Authority S. 2278-2282

„… States, the Enterprise resembled a national public corporation with certain financial and1 See René-Jean …”

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

„… financial benefits derived from development of theinternational seabed area’s (the Area) resources.3 PARDO’S …” „… , regulations and procedures on the equitable sharing of financial and othereconomic benefits derived from …”

Article 43. Navigational and safety aids and other improvements and the prevention, reduction and control of pollution S. 320-324

„… financial burden inmaintaining safe, efficient, and environmentally low-risk maritime transport through …” „… coastal States of the straits financially andtechnically for years, a new Cooperative Mechanism has been …”

Article 166. The Secretariat S. 1187-1191

„… in the Area; a summary of administrative and financial matters; anoverview of capacity development …”

Article 143. Marine scientific research S. 989-1002

„… achieve financial gain. If the main intent is to increasehuman knowledge, the discovery of commercially …” „… long-term objective of financial gain which means that some results ofresearch are never published. To argue …”

Article 62. Utilization of the living resources S. 493-506

„… sustainable fisheries measures.44 According to these agree-ments, the EU financial contribution is to be …” „… financial or technical resources to effectively enforce their law andregulations and IUU fishing by foreign …”

Article 110. Right of visit S. 767-772

„… financial loss through delay, as well as anydamage resulting from search. A similar duty is found elsewhere …”

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

„… United Nations System Electronic Information Acquisitions Consor-tium, which enables financial savings …”

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

„… financial capacity of applicants, establish competentauthorities for supervision, inspection and …”

Article 6. Powers and functions of the Governing Board S. 2288-2293

„… of the Enterprise in the financial markets or currency of that StateParty.1816 Art. 6 (n) gives the …”

Article 124. Use of Terms S. 893-898

„… International Financial and Development Institutions on TransitTransport Cooperation, UN Doc. A/CONF.202/3 (2003 …”

Article 6 S. 2093-2098

„… financial returns fromthe area beyond national jurisdiction, as determined by the Assembly of the …”

Article 146. Protection of human life S. 1028-1035

„… restoration and compensation.181 Some authors alsofear that since the Authority has a (mostly financial …”

Article 150. Policies relating to activities in the Area S. 1058-1066

„… new principles for the establishmentof rules, regulations and procedures on the financial terms of …”

Article 151. Production policies S. 1066-1074

„… rules, regulations and procedures on the financial terms of contracts.57Article 151Production policies1 …”

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

„… priorities.5 In this respect, it should be pointed out that, due to a lack of thenecessary financial and …” „… cooperation, promoting capacity building, technology transfer and financialsupport for developing countries in …”

Article 2 S. 2069-2076

„… nominatingfuture candidates for election to the Commission to take due account of the financial andlogistical …”

Article 14. Transfer of data S. 2209-2216

„… geological, technical, financial and economic reports made by or for the Contractor thatare necessary for and …”

Article 136. Common heritage of mankind S. 949-957

„… operations due to the heavy monopoly of the International SeabedAuthority (ISA), the potential financial …”

Article 139. Responsibility to ensure compliance and liability for damage S. 968-976

„… equitable sharing of financial and other economicbenefits derived from activities in the Area through any …”

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

„… ’ combined with the stricter duty ofArt. 204 (2) also establishes some sort of hierarchy. If financial means …”

Article 66. Anadromous stocks S. 527-536

„… NASCO website, Iceland withdrew from NASCOwith effect from 31 December 2009 because of financial …”

Article 145. Protection of the marine environment S. 1007-1028

„… , contractors are required to provide the Council with aguarantee of their financial and technical capability …”

Article 266. Promotion of the development and transfer of marine technology S. 1764-1774

„… financial or fiscal incentives tothe transfer of technology which aim to compensate the private sector for …” „… financialresources needed for the acquisition of technology, which developing States cannot raise orcannot raise …”

Titelei/Inhaltsverzeichnis

„… .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 2195Article 13. Financial terms of contracts …” „… ... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2296Article 9. Reports and financial statements …”

Article 147. Accommodation of activities in the Area and in the marine environment S. 1035-1046

„… for assessing the reasonableness ofbonds or other financial security posted in order to achieve the …”

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

„… financial commitment of the Contractor in conducting activities in the exploration area and the …”

Article 33. Finality and binding force of decisions S. 2439-2451

„… financial security. The provisions are silent on the issue ofenforcement. By contrast, decisions of the …”

Article 8. Internal waters S. 84-96

„… ships may be detained if the deficiency is grave, causing significant financial loss to theoperator …”

Preamble S. 1-17

„… agreementrecognizes ‘the need for specific assistance, including financial, scientific and technologicalassistance …”

Article 106. Liability for seizure without adequate grounds S. 753-755

„… by the seizure’. Such losses couldinclude financially assessable losses following from delay of the …”

Article 107. Ships and aircraft which are entitled to seize on account of piracy S. 755-759

„… Art. 106 is for ‘any loss or damage caused by the seizure’. Such losses couldinclude financially …”

Article 121. Regime of islands S. 858-881

„… , on software development or financialservices will necessarily depend on the import of computers and …”

Article 148. Participation of developing States in activities in the Area S. 1046-1052

„… have the financialand/or technological resources to participate in the activities in the Area without …”

Article 18. Penalties S. 2250-2257

„… obligation to give to the Council the guarantee of its financialand technical capabilities to comply with …”

Article 6. Vacancies S. 2345-2346

„… , orassociate actively with or be financially interested in any of the operations of any enterpriseconcerned …”

Article 7. Incompatible activities S. 2346-2347

„… financially interested in any of the operations of any enterpriseconcerned with the exploration for or …” „… financially interested in any of the operations of any enterpriseconcerned with the exploration for or …”

Article 8. Conditions relating to participation of members in a particular case S. 2347-2349

„… the other hand, to‘associate actively with or be financially interested in any of the operations of …”

doi.org/10.17104/9783406779374

Gordian N. Hasselblatt - European Union Trade Mark Regulation

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Gordian N. Hasselblatt (ed.)

European Union Trade Mark Regulation

Series: Beck International

Volume 2020

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SECTION 6. Budget and financial control S. 1289-1315

„… Budget and financial control Article 171 Budget Committee 1. The Budget Committee shall have the …” „… , the Budget Committee adopts the internal financial provisions (Art. 177 EUTMR). 13 The Budget …” „… of internal financial provisions (Art. 177). 22 Some decisions of the Budget Committee require …”

SECTION 2. Tasks of the office and cooperation to promote convergence S. 1232-1237

„… interoperable and kept up to date. 5. The Office shall provide financial support to the projects referred to in …” „… Office for Intellectual Property in those projects. That financial support may take the form of grants …” „… accordance with the financial rules applicable to the Office and with the principles of grant procedures …”

Hungary S. 1508-1517

„… financial harm, the person who suffered such harm can theoretically request damages on the basis of the …” „… if the payment of damages or recovery of profits is in jeopardy, (2) the infringer’s bank, financial …” „… documents and other physical evidence in his possession, moreover, to present bank, financial or commercial …”

Romania S. 1585-1592

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 2. Financial guarantees (bails …” „… produce a prejudice to the adverse party, the court can oblige the claimant to pay a financial guarantee …” „… for method of calculation of the court fee when requesting damages. 2. Financial guarantees (bails) 42 …”

SECTION 4. Executive Director S. 1247-1254

„… ) preparing a draft annual work programme indicating estimated human and financial resources for each activity …” „… progress twice a year to the Commission and to the Management Board; (j) protecting the financial interests …” „… financial penalties; (k) preparing an anti-fraud strategy for the Office and presenting it to the Budget …”

Poland S. 1576-1581

„… would have to allow the Court and the other party to review its financial information, which is usually …” „… necessary to successfully pursue the claim relates solely to the financial situation of the defendant. In …” „… necessary financial information or request that the court appoints an expert on accountancy in order to …”

SECTION 3. Management Board S. 1237-1247

„… the Staff Regulations by the Executive Director (Articles 116 and 125 CTMR) and budget and financial …” „… annual work programme indicating estimated human and financial resources for each activity, and …” „… progress twice a year to the Commission and to the Management Board; (j) protecting the financial interests …”

France S. 1487-1496

„… an infringement; or if the activity is maintained, financial guarantees to compensate the prejudice …” „… order the communication of banking, financial, accounting or commercial documents or the access to the …” „… , provisional measures may be subject to the plaintiff’s providing financial guarantees to ensure compensation …”

Article 210. Evaluation and review S. 1406-1408

„… , in particular, address the possible need to modify the mandate of the Office, and the financial …” „… address the possible need to modify the mandate of the EUIPO and the financial implications of any such …”

Czech Republic S. 1459-1467

„… . Costs 3The court fees vary depending on whether financial compensation is sought or not. In the former …” „… no financial compensation is sought, the court fee is CZK 2,000 (approx. E 80.00) for each pursued …” „… the infringing goods and their prices and quantities. It is also infrequent that any financial …”

Article 2. Office S. 41-45

„… financial autonomy14. Accordingly it fixes the fees at such a level as to ensure that the revenue in respect …” „… financial responsibility for the Observatory’s activities15. Since July 2013, the Boards of Appeal provide …”

Cyprus S. 1453-1459

„… . Costs 3The court fees vary depending on whether financial compensation is sought or not. In the former …” „… no financial compensation is sought, the court fee is CZK 2,000 (approx. E 80.00) for each pursued …”

Annex 4. DIRECTIVE 2004/48/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL S. 1701-1711

„… courts may order access, where appropriate, to banking, financial or commercial documents under the …” „… authorities to order, where appropriate, on application by a party, the communication of banking, financial or …” „… . To that end, the competent authorities may order the communication of bank, financial or commercial …”

Article 211. Repeal S. 1408

„… need to modify the mandate of the EUIPO and the financial implications of any such modification. 4 The …”

Croatia S. 1445-1453

„… , he/she resorts to the banking, financial or similar economic documents, papers or the like evidence …” „… caused detriment to the reputation of the trade mark and its holder. 33 Although the financial matters in …”

Index S. 1757-1784

„… et seqq. – composition and sessions 171 4, 9 – decision taking 171 14 – financial provisions 177 1 et …” „… seq. – Financial Regulation 177 3 – powers 171 11 – rules of procedure 171 3, 14 Budget of EUIPO 171 1 …” „… et seqq.; 172 6 – balanced budget 172 6 – Budget Committee see there – Financial Regulation 173 1 …”

Article 207. Committee Procedure S. 1395-1396

„… , financial services, the protection of the health or safety of humans, animals or plants, definite …”

Belgium S. 1431-1439

„… designation of an accountant to examine the financial consequences of the violation of trade mark rights. 27 b …” „… instance if the financial situation of the losing party is bad. The absolute minimum compensation for …”

Article 212. Entry into force S. 1408-1411

„… need to modify the mandate of the EUIPO and the financial implications of any such modification. 4 The …”

Slovenia S. 1600-1609

„… also need to disclose banking, financial and business documentation.20 Failure of the opposite party to …” „… relating to similar license agreements or by appointing a financial expert. 37Pursuant to Art. 190 of the …”

Titelei/Inhaltsverzeichnis

„… .................................................................................. 1009 Article 108 Termination of financial obligations …” „… SECTION 6 Budget and financial control …” „… ................................................................................................. 1302 Article 177 Financial provisions …”

Article 1. EU trade mark S. 1-41

„… financial autonomy. To this end it is necessary and appropriate that the Office should be a body of the …” „… system has resulted in increased financial burdens for the central industrial property offices and other …” „… interest of sound financial management, the accumulation by the Office of significant budgetary surpluses …”

Article 208. Exercise of the delegation S. 1396-1399

„… , financial services, the protection of the health or safety of humans, animals or plants, definite …”

B. Measures under Enforcement Directive 2004/48/EC S. 1411-1423

„… obligation of the opposing party for producing evidence to include banking, financial and commercial …” „… framework of Art. 9 (2) the opposing party may also be ordered to provide bank, financial and commercial …”

Portugal S. 1581-1585

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 2. Financial guarantees (bails …”

SECTION 2. Search S. 681-686

„… is conducted, so that the report does not produce any financial incentive for the applicant to …”

Greece S. 1502-1508

„… infringement and the financial standing of the parties.8 39bb) Consequential damages (loss of profits). Further …”

Spain S. 1609-1616

„… distribution networks of the infringing products, and also to request the exhibition of the banking, financial …”

Italy S. 1524-1534

„… The court has discretion with regard to the amount of the penalty. The financial structure of the …”

Latvia S. 1534-1543

„… the infringement occurred does not seem sufficient enough to create any financial losses to the …”

SECTION 5. Implementation of procedures S. 1254-1289

SECTION 1. Definition of an EU trade mark and obtaining an EU trade mark S. 54-325

SECTION 4. EU trade marks as objects of property S. 494-583

SECTION 3. Information which may be made available to the public and to the authorities of the Member States S. 1041-1067

„… trade mark, because the documents contained information on the financial relations between the parties …”

SECTION 3. Conversion into a national trade mark application S. 1163-1187

„… independent and autonomous in legal, administrative and financial respects. To reach this goal, it is desired …”

SECTION 1. General provisions S. 919-1017

SECTION 4. Observations by third parties and opposition S. 688-723

Article 72. Actions before the Court of Justice S. 818-858

„… , see e. g. GC Case T-316/03 MunichFinancial Services ECLI:EU:T:2005:201, para. 23 and case-law cited …”

SECTION 1. General provisions S. 1187-1232

„… independent and autonomous in legal, administrative and financial respects. To reach this goal, it is desired …”

SECTION 2. Effects of an EU trade mark S. 325-465

„… with the banking and financial sector. On this basis, the GC found there is a degree of proximity …”

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