99 It follows from the foregoing that permitting a broker to participate in a call for tenders as a single tenderer instructed by a number of insurance companies, first, makes the assessment by the evaluation committee illusory when it examines the merits of a tender in relation to the conditions set out in the contract documents; secondly, in some circumstances, gives that broker a competitive advantage over the other tenderers; and, thirdly, entails unequal treatment in favour of the tenderer-broker in relation to, in particular, a competitor who submits a joint tender together with one or more insurers.
Ebben az esetben csak az anyavállalat C leányvállalatba történt nettó befektetéséből keletkezett GBP/USD kockázat van fedezve az anyavállalat konszolidált pénzügyi kimutatásaiban – az USD fedezeti instrumentummal –, nem pedig a teljes EUR/USD kockázatEurLex-2 EurLex-2