allocations and recharges which are not at arms-length basis

18:12 Jan 30, 2022

This question was closed without grading. Reason: Other

English to Russian translations [PRO]
Bus/Financial - Finance (general)

English term or phrase: allocations and recharges which are not at arms-length basis

Из договора, определение IFRS EBITDA:
IFRS EBITDA means, in respect of a Group Member, the net financial results of that Group Member for the Financial Year ending...

plus...............

plus..............

less..............

plus any One-Off and Non-Recurring Items in respect of that Financial Year...

plus any Group cost allocations and recharges which are not at arms-length basis,

and, in each case, to the extent added, deducted or taken into account, as the case may be, for the purposes of determining the results of the Group before taxation, and provided that IFRS EBITDA shall be calculated on a pro forma basis taking into account any acquisitions and disposals made during the previous Financial Year;

Не понимаю, как распределение и recharges расходов может осуществляться "иначе чем на рыночных условиях" (не на рыночных условиях)? Это же не сделки?

responder KudoZ activity Questions: 7207 (none open) (4 without valid answers) (298 closed without grading) Answers: 33 Russian Federation
Local time: 17:20

Summary of answers provided

4 -1

распределение и возмещение денежных средств не в соответствии с принципом вытянутой руки

Viktoria Kantemyr

Answers

7 hrs confidence:

peer agreement (net): -1

распределение и возмещение денежных средств не в соответствии с принципом вытянутой руки

Explanation:
Понятие "принцип вытянутой руки"
https://i.factor.ua/law-23/section-96/article-16601/

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Note added at 12 hrs (2022-01-31 07:04:38 GMT)
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Спасибо за рекомендацию. Это распространенный термин, не раз его встречала в исходниках на русском и украинском языках.

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Note added at 1 day 15 mins (2022-01-31 18:27:09 GMT)
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Viktoria Kantemyr
Ukraine
Local time: 17:20
Specializes in field
Native speaker of:

Ukrainian,

Russian

Notes to answerer

Asker: Спасибо, Виктория, но я Вам рекомендую при переводе юр. текстов забыть про "принцип вытянутой руки"...

Asker: Если Ваших заказчиков это устраивает, то почему бы и нет?

Asker: Виктория, разумеется, перед тем как задать свой вопрос, я видел все варианты перевода этого выражения. Меня интересовало, как можно распределять или перераспределять расходы at arms-length basis? В конце концов, я пришел к выводу (может быть, и неверному), что это расходы по сделкам, осуществленным at arms-length basis.

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