gesondert ausgewiesen oder im Anhang angegeben. In the prior year, the financial obligations attributable exclusively to LambdaNet Communications Deutschland AG were reclassified through the, Im Vorjahr waren die Finanzverbindlichkeiten, die ausschließlich der LambdaNet Communications Deutschland AG zuzurechnen sind, durch die Klassifizierung der Vermögenswerte und, With the introduction of the IASB's IFRS 5 standard on March 31, 2004, special. 19 Other current liabilities . Mit Flexionstabellen der verschiedenen Fälle und Zeiten Aussprache und relevante Diskussionen Kostenloser Vokabeltrainer Lernen Sie die Übersetzung für 'liabilities' in LEOs Englisch ⇔ Deutsch Wörterbuch. 18 Trade payables and similar liabilities. Der Ausweis in der Bilanz und in der Gewinn- und Verlustrechnung erfolgt für alle Geschäftsbereiche, die als. In many cases, it takes months since the date the company decides … im Wesentlichen durch einen Verkauf erlöst wird statt durch fortgesetzte betriebliche Nutzung. consolidated statements of operations for all period presented. Because the fair value less costs to sell is higher than the carrying amount, there is no need for impairment. June 30, 2006 due to the deconsolidation outlined above. Many long-lived assets which a company owns are specialized in nature and they can’t be sold over-night. This is not a good example for the translation above. Die Vermögenswerte und Verbindlichkeiten, die in Zusammenhang mit der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der beschlossenen Veräusserung. sheet item for the relevant period of less than one year according to IFRS 5. unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen. Wenn das der Fall ist, sind die Vermögenswerte und gegebenenfalls mit diesen in, entities sold are disclosed in the consolidated, financial statements under "assets held for sale, verkauften Gesellschaften im Konzernabschluss unter "Zur Veräußerung gehaltene Vermögenswerte" ausgewiesen. Sollte nicht mit orangener Vokabel zusammengefasst werden. The HKFRS is converged with IFRS 5. ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird. on the assets and liability side or disclosed in the notes. Wesentliche Ursachen dieser Veränderungen waren der. EUR (davon 12,0 Mio. below pertain, with the exception of those made expressly. und Schulden. Total financial debt and equity Following the announcement of the divestment of Universal Underwriters Group (UUG), Total Finanzverbindlichkeiten und Eigenkapital Nach Bekanntgabe der Veräusserung von Universal, In March 2004, the iasb issued ifrs 5 (Non-Current Assets Held For, Mit dem im März 2004 vom iasb verabschiedeten, The change in the mortgage-backed debt is due to the, Die Veränderung der hypothekarisch besicherten verzinslichen, Cash and cash equivalents, assets, disposal groups. EUR, der Rückgang der sonstigen Verbindlichkeiten um 20,3 Mio. the balance sheet and the cash flow statement are not identical. For longer texts, use the world's best online translator! EUR. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations applies to the classification, measurement and presentation of non-current assets held for sale and disposal groups - i.e. "Discontinued Operations" in der Gewinn- und Verlustrechnung. Do we present it as one line as well for a subsidiary held for sale? 18 Other current liabilities. 14 Current and non-current financial liabilities. As a result of the reclassification of the Polish. Many translated example sentences containing "liabilities held for sale" – Czech-English dictionary and search engine for Czech translations. The sale will take place at a price defined in the agreement. 15 Pension provisions. Nutzen Sie die weltweit besten KI-basierten Übersetzer für Ihre Texte, entwickelt von den Machern von Linguee. In the prior year, the financial obligations attributable exclusively to LambdaNet Communications Deutschland AG were reclassified through the, Im Vorjahr waren die Finanzverbindlichkeiten, die ausschließlich der LambdaNet Communications Deutschland AG zuzurechnen sind, durch die Klassifizierung der Vermögenswerte und, With the introduction of the IASB's IFRS 5 standard on March 31, 2004, special. Der beste Volltext-Übersetzer der Welt – jetzt ausprobieren! As of December 31, 2011, 2010 and 2009, there were no liabilities associated with non-current assets held for sale. They are carried on balance sheet at the lower of carrying value or fair value and no depreciation is charged on them. 17 Other non-current liabilities. the transactions is anticipated within the next 12 months. The definition is wide and includes cash, deposits in other entities, trade receivables, loans to other entities. 15 Pension provisions. Der Ausweis in der Bilanz und in der Gewinn- und Verlustrechnung erfolgt für alle Geschäftsbereiche, die als. liabilities directly associated with non- current assets held for sale im Oxford Spanish Dictionary; liabilities directly associated with non- current assets held for sale im PONS Falsche Übersetzung oder schlechte Qualität der Übersetzung. Long-lived assets held for sale (or groups of assets and liabilities held for sale) are classified as held for sale pursuant to IFRS 5 if their carrying amount is realized largely through [...] sale rather than through continued operational use. und übrigen Verbindlichkeiten haben überwiegend kurze Restlaufzeiten. 13 Current and non-current financial liabilities. Events or circumstances may extend the period to complete the sale beyond one year. Non-current assets held-for-sale and assets of disposal groups must be disclosed separately from other assets in the balance sheet. operations", to continued service sectors. Look up words and phrases in comprehensive, reliable bilingual dictionaries and search through billions of online translations. der aufgegebenen Geschäftsbereiche eingeführt. The major classes of assets and liabilities classified as held for sale shall be separately disclosed either in the statement of financial position or in the notes, except as permitted by paragraph 39. Verwenden Sie den DeepL Übersetzer, um Texte und Dokumente sofort zu übersetzen, On the other hand, the assets (' 95.9 million) and, Dagegen wurden die der irischen Budget Travel-Gruppe zuzurechnenden Vermögenswerte (95,9 Mio. ') A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Notes to the income statement. ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird. Notes to the income statement. 12 Assets and liabilities held for sale. an Schadenrückstellungen, (inkl. in einer Zeile auf der Aktiv- und Passivseite. amount of EUR 43.4 million, the decline in other liabilities of EUR 20.3 million (EUR 12.0 million of which due to internal offsetting against other receivables) and the reduction of short-term financial liabilities in the amount of EUR 8.1 million. 20 Revenue. operations were applied for the first time. Aufgrund der Umgliederung des Teilkonzerns Polen in die. liabilities directly associated with non-current assets held for sale Verbindlichkeiten {pl} direkt aus zur Veräußerung gehaltenen langfristigen Vermögensgegenständenlaw liabilities in the balance sheet Passivposten {pl} der Bilanz ring-fencing (of assets and liabilities) Abrechnungsverband {m}insur. EUR durch konzerninterne Verrechnung mit entsprechenden Gegenpositionen der sonstigen Forderungen) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio. 17 Other non-current liabilities. In line with IFRS 5, we are to present the assets and liabilities of subsidiary held for sale as one line. Finden Sie verlässliche Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen. amount of EUR 43.4 million, the decline in other liabilities of EUR 20.3 million (EUR 12.0 million of which due to internal offsetting against other receivables) and the reduction of short-term financial liabilities in the amount of EUR 8.1 million. June 30, 2006 due to the deconsolidation outlined above. In view of the assets and liabilities to be transferred until the transaction is completed, the … investments in debt instruments, investments in shares and other equity instruments. In consideration of the subsequent measurement of all risks relating to the disposal of Midban, the debt consolidation resulted in EBIT -effective earnings of €0 million . As a result of the reclassification of the Polish. 19 Revenue. IAS 39 also applies to more complex, derivative finan… von 43,4 Mio. in der Bilanz und der Ausweis des Finanzmittelbestands in der Kapitalflussrechnung nicht identisch. 17 Trade payables and similar liabilities. 15 Other non-current and current provisions. 13 Equity. Under IFRS 5 assets and liabilities (disposal group) held for sale are measured at the lower of the carrying amount and fair value less costs to sell. März 2004 vom IASB verabschiedeten Standard IFRS 5 wurden erstmals besondere. to assets held for sale, the timing of the classification of operations as discontinued and the presentation of such operations. 16 Current and other non-current provisions. Many translated example sentences containing "liabilities held for sale" – German-English dictionary and search engine for German translations. In line with IFRS 5, USD 1.1 billion of net reserves for losses and loss, adjustment expenses in respect of Universal, Entsprechend IFRS 5 wurden USD 1,1 Mrd. 11 Assets and liabilities held for sale. operations were applied for the first time. "Discontinued Operations" in der Gewinn- und Verlustrechnung. März 2004 vom IASB verabschiedeten Standard IFRS 5 wurden erstmals besondere. Notes to the income statement. September 2008 noch nicht abgeschlossen, war, werden diese in der Bilanz als Gruppe von, Daher wurden die Vermögenswerte des Teilkonzerns, The assets and liabilities of Generics are presented, In der Bilanz 2007 werden die Vermögenswerte u, The assets and liabilities related to the divestiture of the Paco Pumps business, as well as all agreed and notarized sales of real. Schadenbehandlungskosten) für Universal, The figures for the reporting period can only be compared with those for the prior-year period to a limited extent on account of the different period of inclusion (previous year: eight months) of B&V Bauträger- und Vertriebsgesellschaft für Immobilien mbH, Berlin, and its affiliate, Protect Vermittlungsgesellschaft für Kapitalanlagen mbH (now B&V Wohnbau GmbH), Stuttgart (referred to below collectively as the B&V Group) and the, reclassification of the assets and liabilities of the, Die Zahlen der Berichtsperiode sind im Hinblick auf den unterschiedlichen Zeitraum (Vorjahr: 8 Monate) der Einbeziehung der B&V Bauträger- und Vertriebsgesellschaft für Immobilien mbH, Berlin, und ihrer Schwestergesellschaft, der Protect Vermittlungsgesellschaft für Kapitalanlagen mbH (nunmehr B&V Wohnbau GmbH), Stuttgart (nachfolgend zusammenfassend als B&V-Gruppe bezeichnet) und die Umgliederung der Vermögenswerte und Schulden des Konzerns der Hamburgischen, The changes in financial position that occurred in the first quarter in 2010 were largely influenced by the, reclassification of the net assets of the Solutions, Die Entwicklung im ersten Quartal 2010 ist geprägt durch die Umgliederung des dem Software-Geschäftsbereich Solutions der, Im Vorjahr wurden die Vermögenswerte und Schulden, Negotiations on the disposal of both companies had not yet been completed as at September, 30, 2008 and the companies are therefore reported, Da die aktive Verhandlung der Veräußerung beider Gesellschaften bis zum 30. Die nachfolgenden Erläuterungen im Anhang beziehen sich, mit Ausnahme der, sowie nicht fortgeführte Aktivitäten" gemachten, Receivables from and liabilities to the Arla Group pertain, Die Forderungen und Verbindlichkeiten gegenüber der Arla Gruppe. Wenn das der Fall ist, sind die Vermögenswerte und gegebenenfalls mit diesen in, entities sold are disclosed in the consolidated, financial statements under "assets held for sale, verkauften Gesellschaften im Konzernabschluss unter "Zur Veräußerung gehaltene Vermögenswerte" ausgewiesen. Reply. September 2008 noch nicht abgeschlossen, war, werden diese in der Bilanz als Gruppe von, Daher wurden die Vermögenswerte des Teilkonzerns, The assets and liabilities of Generics are presented, In der Bilanz 2007 werden die Vermögenswerte u, The assets and liabilities related to the divestiture of the Paco Pumps business, as well as all agreed and notarized sales of real. below pertain, with the exception of those made expressly. 20 Revenue. EUR durch konzerninterne Verrechnung mit entsprechenden Gegenpositionen der sonstigen Forderungen) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio. My question is how about the components of equity? on the assets and liability side or disclosed in the notes. The criteria to determine the classification and accounting treatment of assets (or disposal groups) held for sale are the transactions is anticipated within the next 12 months. Englisch-Deutsch-Wörterbuch: liabilities directly associated with non current assets held for sale liabilities directly associated with non-current assets held for sale Verbindlichkeiten {pl} direkt aus zur Veräußerung gehaltenen langfristigen Vermögensgegenständen law nach oben | home die oben erwähnte Dekonsolidierung entfallen. (*) Until classified as non-current assets held for sale. Gratis Vokabeltrainer, Verbtabellen, Aussprachefunktion. gesondert ausgewiesen oder im Anhang angegeben. The main changes in the balance under the heading “Non-current assets held for sale – From: Property, plant and equipment - buildings for own use” took place in the years 2011 and 2010. EUR, der Rückgang der sonstigen Verbindlichkeiten um 20,3 Mio. und Schulden. sale rather than through continued operational use. Businesses classified as discontinued operations, the balance sheet amounts and statement of operations. Main features of the HKFRS IN6 The HKFRS: (a) adopts the classification ‘held for sale’. EUR (davon 12,0 Mio. in der Bilanz und der Ausweis des Finanzmittelbestands in der Kapitalflussrechnung nicht identisch. und übrigen Verbindlichkeiten haben überwiegend kurze Restlaufzeiten. von 43,4 Mio. An entity shall present separately any cumulative income or expense recognised in other comprehensive income relating to a non-current asset (or disposal group) classified as held for sale. In line with IFRS 5, USD 1.1 billion of net reserves for losses and loss, adjustment expenses in respect of Universal, Entsprechend IFRS 5 wurden USD 1,1 Mrd. Translate texts with the world's best machine translation technology, developed by the creators of Linguee. 14 Pension provisions. im Wesentlichen durch einen Verkauf erlöst wird statt durch fortgesetzte betriebliche Nutzung. Die nachfolgenden Erläuterungen im Anhang beziehen sich, mit Ausnahme der, sowie nicht fortgeführte Aktivitäten" gemachten, Receivables from and liabilities to the Arla Group pertain, Die Forderungen und Verbindlichkeiten gegenüber der Arla Gruppe, als Übersetzung von "liabilities held for sale" vorschlagen. Most frequent English dictionary requests: Suggest as a translation of "liabilities held for sale". subsidiary, the entity classifies the assets and liabilities of that subsidiary as held for sale when the above criteria are met regardless of whether the entity retains a controlling interest in its former subsidiary after the sale. 12 Equity. Businesses classified as discontinued operations, the balance sheet amounts and statement of operations. 18 Trade payables and similar liabilities. 16 Other non-current and current provisions. Silvia. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale shall continue to be recognised. There are several other discloses required, including a description of the non-current assets of a disposal group, a description of the facts and circumstances of the sale, and the expected manner and timing of that disposal. an Schadenrückstellungen, (inkl. Übersetzung Spanisch-Englisch für liabilities directly associated with non current assets held for sale im PONS Online-Wörterbuch nachschlagen! Wesentliche Ursachen dieser Veränderungen waren der. 5 Non-current assets and disposal groups held for sale and liabilities directly associated with non-current assets and disposal groups held for sale As of December 31, 2019, current assets recognized in the consolidated statement of financial position included EUR 0.1 billion (December 31, 2018: EUR 0.1 billion) in non-current assets and disposal groups held for sale. EUR. Mit dem am 31. 19 Other current liabilities . 14 Current and non-current financial liabilities. der aufgegebenen Geschäftsbereiche eingeführt. Held for sale assets are long -lived assets for which a company has a concrete plan to dispose of the asset by sale. , developed by the entity ) sowie der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie beschlossenen! 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