http://www.grprainer.com/Kapitalmarktrecht.html In listed shares in a corporation that are held as a financial asset is to be assumed by a sustained impairment in value when the stock market value has fallen on the balance sheet date below cost and available at the time the accounts are drawn up any concrete evidence to be immediately brought into reversal.
GRP Rainer Legal Accountants, Cologne, Berlin, Bonn, Dusseldorf, Hamburg, Munich www.grprainer.com explain: The Bundesfinanzhof left open in its decision of 26.9.2007, if any drop out of the market value below cost to a write or whether changes in value within a certain "bandwidth" than just temporary, not to judge a write-qualifying value fluctuations.
The Federal Ministry of Finance shall now in a letter dated 26.3.2009, that this ruling, which affects only the valuation of listed shares held as capital assets, principally through the determined individual cases also accepted. By a sustained impairment in value is therefore only likely if the market price of listed shares at the current balance sheet date by more than 40% or the current balance sheet date and the previous balance sheet date by more than 25% fell below the cost is. The provisions of this letter can be considered the earliest in the first after the balance sheet drawn up 09/26/2007.
http://www.grprainer.com/Steuerrecht.html If the reduction in value of quoted shares held as capital assets, formed at an established before the 26/09/2007 balance sheet according to the sentencing principles, does not remove this approach. A change in the balance sheet item for accounts established prior to that date is in a balance sheet adjustment possible.
http://www.grprainer.com/Kapitalmarktrecht.html
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