just a few comments / suggestions:
- undisclosed is great but also 'unreported?'
- Eigenkapital - tough to determine whether 'equity' or 'share capital' is the better translation.
- no interest was calculated for (paid on???). If the interest was paid, then paid (on), otherwise if part of a calculation to determine a payment, then calculated - maybe 'no interest was charged / collected?'
- We consider this course of action to be justifiable as, due to (a???) 100% income from investment... 'We justify this action due to 100% income from....'
- When assessing the interest expense, the [Holding Comany\ must still comply with the provisions of the tax administration, in particular if [Holding Company] should no longer (benefit from) / (qualify or be eligible for) / (or be entitled to) a 100% participation reduction."
...the intent of that last (German / English) sentence is still a bit unclear to me, so take the suggestion like a grain of salt.....especially since 'über' is missing in the English translation