Vertaling van "as determined under " (Nederlands → Frans) :

Non-IFRS disclosures Net debt/liquidity and free cash flow are non-IFRS financial measures, which means they should not be interpreted as measures determined under IFRS.
Informations non-IFRS Les dettes/liquidités nettes et le free cash flow sont des grandeurs financières qui ne relèvent pas des normes IFRS, ce qui signifie qu’elles ne sauraient être interprétées comme ayant été déterminées par lesdites normes.

Non-IFRS disclosures Net liquidity/debt and free cash flow are non-IFRS financial measures, which means they should not be interpreted as measures determined under IFRS.
Informations non-IFRS Les liquidités/dettes nettes et le free cash-flow sont des grandeurs financières qui ne relèvent pas des normes IFRS, ce qui signifie qu’elles ne sauraient être interprétées comme ayant été déterminées par lesdites normes.

Non-IFRS disclosures Net debt and free cash flow are non-IFRS financial measures, which means they should not be interpreted as measures determined under IFRS.
Informations non-IFRS Les dettes nettes et le free cash-flow sont des grandeurs financières qui ne relèvent pas des normes IFRS, ce qui signifie qu’elles ne sauraient être interprétées comme ayant été déterminées par lesdites normes.

Free cash flow is not intended to be a substitute measure for cash flow from operating activities as determined under IFRS.
Le free cash flow ne vise pas à se substituer, en tant que mesure, au flux de trésorerie provenant des activités opérationnelles, tel qu'il est défini par les normes IFRS.

Free cash flow is not intended to be a substitute measure for cash flow from operating activities (as determined under IFRS).
Le free cash flow ne vise pas à se substituer, en tant que mesure, au flux de trésorerie provenant des activités opérationnelles (tel qu'il est défini par les IFRS).

1974 on the opening, transfer and merger of retail pharmacies Royal decree of 9 July 1984 on the provision of information and advertising relating to medicines Royal decree of 11 January 1993 determining the conditions under which medicines for human use may be supplied in sample form Royal decree of 7 April 1995 on the provision of information and advertising relating to medicines for human use Royal decree of 15 July 1997 on active implantable medical devices, transposing Directive 90/385 EEC (AIMD) Royal decree of 19 December 1997 on the control and analysis of the raw materials used by dispensing chemists Royal decree of 18 March 1999 on medical devices, transposing Directive 93/42/EEC of 14 June 1993 (MDD) Royal decree of 11 July 2003 determining the conditions under which medicines for veterinary use may be supplied in sample form Law of 16 December 2004 modifying the regulations on combating abuses in the promotion of medicines Royal decree of 10 June 2006 establishing the report point referred to in Article 10, § 5, of the law of 25 March 1964 on medicines Royal decree of 23 November 2006 implementing Article 10, § 3, of the law of 25 March 1964 on medicines Royal decree of 25 February 2007 recognising the institutions referred to in Article 10 § 3 of the law of 25 March 1964 on medicines
1974 on the opening, transfer and merger of retail pharmacies Royal decree of 9 July 1984 on the provision of information and advertising relating to medicines Royal decree of 11 January 1993 determining the conditions under which medicines for human use may be supplied in sample form Royal decree of 7 April 1995 on the provision of information and advertising relating to medicines for human use Royal decree of 15 July 1997 on active implantable medical devices, transposing Directive 90/385 EEC (AIMD) Royal decree of 19 December 1997 on the control and analysis of the raw materials used by dispensing chemists Royal decree of 18 March 1999 on medical devices, transposing Directive 93/42/EEC of 14 June 1993 (MDD) Royal decree of 11 July 2003 determining the conditions under which medicines for veterinary use may be supplied in sample form Law of 16 December 2004 modifying the regulations on combating abuses in the promotion of medicines Royal decree of 10 June 2006 establishing the report point referred to in Article 10, § 5, of the law of 25 March 1964 on medicines Royal decree of 23 November 2006 implementing Article 10, § 3, of the law of 25 March 1964 on medicines Royal decree of 25 February 2007 recognising the institutions referred to in Article 10 § 3 of the law of 25 March 1964 on medicines

“Comparative cost analysis: Community based services as an alternative to institutions" , tender no. VT/2005/021, Official Journal on 22 June 2005 N° 2005/S 119-117014 [http ...]
K. ; Paul R (Hrsg.) : Health Promoting Hospitals in Practice: Developing Projects and Networks – Conrad, Gamburg Inclusion Europe, Included in Society (2003-2004), projet réalisé dans le contexte du Fonds social européen ( [http ...]

Further information, including assumptions used in determining the valuation of this investment as of December 31, 2008, is provided in the 2008 Annual Report and Form 20-F under “Critical Accounting Policies and Estimates”.
D’autres informations, comprenant les hypothèses utilisées pour déterminer la valeur de cet investissement au 31 décembre 2008, figurent dans le Rapport annuel 2008 et dans le formulaire 20 F sous «Critical Accounting Policies and Estimates» (Normes comptables et estimations importantes).

Novartis has determined that the put and call options represent contracts in a business combination to buy, sell or acquire at a future date, and are therefore currently exempt from recognition under IAS 39.
Novartis a déterminé que les options de vente et d’achat constituaient des contrats de vente, d’achat ou d’acquisition dans le futur à titre de regroupement d’entreprise et que par conséquent elles étaient exemptées de comptabilisation selon la norme IAS 39.