Sentence examples of "hybrid instrument" in English with translation "гибридный инструмент"

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Translations: all2 гибридный инструмент2
Some hybrid instruments which may be classified as equity under German GAAP would be classified as debt under IAS 32. Некоторые гибридные инструменты, которые в соответствии с немецкими ОПБУ могут относиться к собственному капиталу, согласно МСБУ 32 классифицируются как долговые обязательства.
There was a suggestion that the use of hybrid instruments on a cross-border basis to erode the domestic tax base could be appropriately countered by effective thin capitalization rules. Высказывалось мнение, что надлежащим средством борьбы с использованием гибридных инструментов в трансграничных операциях для размывания внутренней базы налогообложения может быть применение эффективных правил «узкой» капитализации.
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