6. Hva menes med «bokført gjeld» i forskriften § 5 fjerde ledd?

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6. Hva menes med «bokført gjeld» i forskriften § 5 fjerde ledd?

«Bokført gjeld» er en direkte oversettelse av er en oversettelse av «the undertaking’s book debt to equity ratio has been greater than 7,5» fra GBER-forordningen art. 2 (18). På side 8 i EU-kommisjonens guide til forordningen står det at «The term ‘debt’ should be understood as the book value of short-term and long-term financial liabilities.».

“Financial liabilities” er i IAS 32 definert på følgende måte:

Financial liability: any liability that is:

  • a contractual obligation:
    • to deliver cash or another financial asset to another entity; or
    • to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or
  • a contract that will or may be settled in the entity's own equity instruments and is
    • a non-derivative for which the entity is or may be obliged to deliver a variable number of the entity's own equity instruments or
    • a derivative that will or may be settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity's own equity instruments. For this purpose the entity's own equity instruments do not include: instruments that are themselves contracts for the future receipt or delivery of the entity's own equity instruments; puttable instruments classified as equity or certain liabilities arising on liquidation classified by IAS 32 as equity instruments»

Eurostat omtaler begrepet slik: «The financial liabilities of non-financial corporations mainly comprise equity and investment fund shares, loans and other accounts payable.»