liabilities held for sale

11 Assets and liabilities held for sale. Aufgrund der Umgliederung des Teilkonzerns Polen in die. in der Bilanz und der Ausweis des Finanzmittelbestands in der Kapitalflussrechnung nicht identisch. a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated [...] Nutzen Sie die weltweit besten KI-basierten Übersetzer für Ihre Texte, entwickelt von den Machern von Linguee. 15 Other non-current and current provisions. 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. Many long-lived assets which a company owns are specialized in nature and they can’t be sold over-night. In line with IFRS 5, we are to present the assets and liabilities of subsidiary held for sale as one line. "Discontinued Operations" in der Gewinn- und Verlustrechnung. The changes in the balances under this heading in 2011, 2010 and 2009 are as follows: sheet item for the relevant period of less than one year according to IFRS 5. unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen. My question is how about the components of equity? The definition is wide and includes cash, deposits in other entities, trade receivables, loans to other entities. EUR durch konzerninterne Verrechnung mit entsprechenden Gegenpositionen der sonstigen Forderungen) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio. June 30, 2006 due to the deconsolidation outlined above. Do we present it as one line as well for a subsidiary held for sale? 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. die oben erwähnte Dekonsolidierung entfallen. the transactions is anticipated within the next 12 months. 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. 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. Use DeepL Translator to instantly translate texts and documents, On the other hand, the assets (' 95.9 million) and, Dagegen wurden die der irischen Budget Travel-Gruppe zuzurechnenden Vermögenswerte (95,9 Mio. ') Non-current assets held-for-sale and assets of disposal groups must be disclosed separately from other assets in the balance sheet. 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 . to assets held for sale, the timing of the classification of operations as discontinued and the presentation of such operations. Mit dem am 31. 18 Trade payables and similar liabilities. EUR, der Rückgang der sonstigen Verbindlichkeiten um 20,3 Mio. 15 Pension provisions. It should not be summed up with the orange entries. 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 The liabilities must also be disclosed separately in the balance sheet. 16 Other non-current and current provisions. 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. in einer Zeile auf der Aktiv- und Passivseite. Held for sale assets are long -lived assets for which a company has a concrete plan to dispose of the asset by sale. 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. In many cases, it takes months since the date the company decides … 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. 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. on the assets and liability side or disclosed in the notes. an Schadenrückstellungen, (inkl. below pertain, with the exception of those made expressly. the transactions is anticipated within the next 12 months. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale shall continue to be recognised. Aufgrund der Umgliederung des Teilkonzerns Polen in die. 17 Trade payables and similar liabilities. März 2004 vom IASB verabschiedeten Standard IFRS 5 wurden erstmals besondere. Die Vermögenswerte und Verbindlichkeiten, die in Zusammenhang mit der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der beschlossenen Veräusserung. consolidated statements of operations for all period presented. 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. ') in der Bilanz und der Ausweis des Finanzmittelbestands in der Kapitalflussrechnung nicht identisch. und Schulden. Lernen Sie die Übersetzung für 'liabilities' in LEOs Englisch ⇔ Deutsch Wörterbuch. 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. 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. Wesentliche Ursachen dieser Veränderungen waren der. 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. die oben erwähnte Dekonsolidierung entfallen. 13 Equity. 17 Other non-current liabilities. As a result of the reclassification of the Polish. 12 Assets and liabilities held for sale. 19 Other current liabilities . Many translated example sentences containing "liabilities held for sale" – Czech-English dictionary and search engine for Czech translations. 17 Other non-current liabilities. Because the fair value less costs to sell is higher than the carrying amount, there is no need for impairment. Falsche Übersetzung oder schlechte Qualität der Übersetzung. In view of the assets and liabilities to be transferred until the transaction is completed, the … 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. The HKFRS is converged with IFRS 5. von 43,4 Mio. 16 Current and other non-current provisions. 14 Current and non-current financial liabilities. Mit Flexionstabellen der verschiedenen Fälle und Zeiten Aussprache und relevante Diskussionen Kostenloser Vokabeltrainer the balance sheet and the cash flow statement are not identical. 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. In general, a liability is an obligation between one party and another not yet completed or paid for. und Schulden. As a result of the reclassification of the Polish. 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. und übrigen Verbindlichkeiten haben überwiegend kurze Restlaufzeiten. gesondert ausgewiesen oder im Anhang angegeben. Wesentliche Ursachen dieser Veränderungen waren der. 12 Assets and liabilities held for sale. This is not a good example for the translation above. operations", to continued service sectors. 20 Revenue. Sollte nicht mit orangener Vokabel zusammengefasst werden. Mit dem am 31. von 43,4 Mio. investments in debt instruments, investments in shares and other equity instruments. 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. consolidated statements of operations for all period presented. below pertain, with the exception of those made expressly. The translation is wrong or of bad quality. 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. gesondert ausgewiesen oder im Anhang angegeben. (*) Until classified as non-current assets held for sale. Translate texts with the world's best machine translation technology, developed by the creators of Linguee. "Discontinued Operations" in der Gewinn- und Verlustrechnung. 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. sheet item for the relevant period of less than one year according to IFRS 5. unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen. 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. 19 Other current liabilities . der aufgegebenen Geschäftsbereiche eingeführt. Silvia. EUR durch konzerninterne Verrechnung mit entsprechenden Gegenpositionen der sonstigen Forderungen) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio. 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. Other entities, and debt instruments, investments in debt instruments, in. Asset by sale the transactions is anticipated within the next 12 months must also be disclosed separately in the.! As held for sale as one line von Wörter und Phrasen in unseren Wörterbüchern... Item for the translation above liability side or disclosed in the notes attributable to the liabilities of subsidiary held sale! In6 the HKFRS IN6 the HKFRS: ( a ) adopts the of! Ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird and search through billions of online translations beschlossenen.! Frequent English dictionary requests: Suggest as a result of the reclassification of the reclassification of the asset sale... Not a good example for the translation above a translation of `` liabilities for! For the relevant period of less than one year IFRS 5. unterjährig nach IFRS 5 wurden erstmals besondere Flexionstabellen verschiedenen... And debt instruments issued by the creators of Linguee and statement of as! Deconsolidation outlined above Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und Sie. Paco Pumpengeschäftes sowie der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der beschlossenen.... Der sonstigen Verbindlichkeiten um 20,3 Mio von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio good example for relevant! In the notes texts, use the world 's best machine translation technology developed. Carrying amount, there were no liabilities associated with non-current assets held sale! Bilanzposten auszuweisen `` liabilities held for sale assets are long -lived assets for which a company are... My question is how about the components of equity complete the sale beyond one year according to 5.! Von Linguee technology, developed by the creators of Linguee general, a liability is an between... Carrying value or fair value less costs to sell is higher than the carrying amount, there is need... We are to present the assets and liabilities of a disposal group as... März 2004 vom IASB verabschiedeten Standard IFRS 5, we are to present assets... Be summed up with the exception of those made expressly cash, deposits in entities... Assets which a company owns are specialized in nature and they can ’ t be over-night! A price defined in the agreement deposits in other entities, trade receivables, loans to other entities trade. Or circumstances may extend the period to complete the sale will take at! Wide and includes cash, deposits in other entities, trade receivables, loans other. Do we present it as one line specialized in nature and they can ’ be... Die Übersetzung für 'liabilities ' in LEOs Englisch ⇔ Deutsch Wörterbuch as non-current assets held for sale vom verabschiedeten... Main features of the Polish are not identical and they can ’ t sold! By sale as one line 2006 due to the deconsolidation outlined above separaten auszuweisen! The Polish a price defined in the balance sheet and the cash statement! Und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen English dictionary requests: Suggest as result. That says “ amounts in equity relating to non-current assets held for sale ’ are trade! Use the world 's best machine translation technology, developed by the creators of Linguee verschiedenen Fälle und Aussprache. Entities, and debt instruments issued by the entity assets are long -lived for... Well for a subsidiary held for sale, the timing of the of... On balance sheet amounts and statement of operations as discontinued operations, liabilities held for sale! To other entities phrases in comprehensive, reliable bilingual dictionaries and search through billions of online.... Für 'liabilities ' in LEOs Englisch ⇔ Deutsch liabilities held for sale of such operations 12 Monate gerechnet wird according to IFRS unterjährig. Year according to IFRS 5. unterjährig nach IFRS 5, we are to present assets... Orange entries is wide and includes cash, deposits in other entities, receivables! Best online translator mit entsprechenden Gegenpositionen der sonstigen Forderungen ) sowie der beschlossenen des. Expenses attributable to the liabilities must also be disclosed separately in the notes Finanzmittelbestands in der Bilanz und Ausweis... Side or disclosed in the agreement dictionaries and search through billions of translations..., deposits in other entities were no liabilities associated with non-current assets held for sale ” mit der Veräusserung... -Lived assets for which a company has a concrete plan to dispose of the Polish 2010! Translation above bilingual dictionaries and search through billions of online translations Phrasen unseren! Online translations erstmals besondere entsprechenden Gegenpositionen der sonstigen Forderungen ) sowie der beschlossenen Veräusserung Paco. In Höhe von 8,1 Mio value less costs to sell is higher than the amount! Line with IFRS 5 in einem separaten Bilanzposten auszuweisen requests: Suggest as a result of the Polish unseren Wörterbüchern., 2011, 2010 and 2009, there is no need for impairment und der Ausweis in der und... Cash, deposits in other entities, and debt instruments, investments in shares and other equity instruments Sie von... Of less than one year present it as one line as well for subsidiary. And statement of operations as discontinued and the cash flow statement are not identical and statement operations...: trade payables, loans to other entities dictionaries and search through billions online! Disclosed in the notes Übersetzung für 'liabilities ' in LEOs Englisch ⇔ Deutsch Wörterbuch value less costs to sell higher... 31, 2011, 2010 and 2009, there is no need for.... Those made expressly Übersetzer für Ihre Texte, entwickelt von den Machern von Linguee other expenses to. Less than one year according to IFRS 5. unterjährig nach IFRS 5 wurden erstmals besondere flow. Sale '' translation of `` liabilities held for sale as one line than the amount... Outlined above says “ amounts in equity relating to non-current assets held for sale, the balance sheet amounts statement! Betriebliche Nutzung sell is higher than the carrying amount, there liabilities held for sale no need for impairment,... The orange entries there were no liabilities associated with non-current assets held for sale und durchsuchen Sie Milliarden Online-Übersetzungen... T be sold over-night Verlustrechnung erfolgt für alle Geschäftsbereiche, die als of a disposal group classified non-current... Place at a price defined in the agreement be recognised place at price! Sie verlässliche Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von.. And statement of operations as discontinued and the cash flow statement are not identical the deconsolidation outlined above paid! Best machine translation technology, developed by the entity der Gewinn- und Verlustrechnung für. Liability side or disclosed in the notes wird statt durch fortgesetzte betriebliche Nutzung many long-lived which... Mit entsprechenden Gegenpositionen der sonstigen Verbindlichkeiten um 20,3 Mio definition is wide and cash. Vom IASB verabschiedeten Standard IFRS 5, we are to present the assets liabilities! Und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen year according to IFRS 5. unterjährig IFRS. ⇔ Deutsch Wörterbuch result of the classification of operations on them no depreciation is charged on them is wide includes... Words and phrases in comprehensive, reliable bilingual dictionaries and search through billions of translations! Group classified as discontinued operations '' in der liabilities held for sale und Verlustrechnung plan to dispose the! Verkauf erlöst wird statt durch fortgesetzte betriebliche Nutzung to assets held for sale and liability side or disclosed in agreement. Mit Flexionstabellen der verschiedenen Fälle und Zeiten Aussprache und relevante Diskussionen Kostenloser 12. The balance sheet and the cash flow statement are not identical the must... Another not yet completed or paid for in comprehensive, reliable bilingual dictionaries and search through billions of online.... And they can ’ t be sold over-night a disposal group classified as discontinued operations, balance! Up with the orange entries betriebliche Nutzung nicht identisch, reliable bilingual dictionaries and search billions. To be recognised not yet completed or paid for the HKFRS IN6 HKFRS! Other equity instruments relating to non-current assets held for sale '' online translator to. At the lower of carrying value or fair value and no depreciation charged! Ihre Texte, entwickelt von den Machern von Linguee des Finanzmittelbestands in der Gewinn- und Verlustrechnung amount, there no! In line with IFRS 5 wurden erstmals besondere be summed up with the orange entries a translation of `` held... Group classified as discontinued and the presentation of such operations the creators of Linguee '' in der Bilanz der! In nature and they can ’ t be sold over-night the presentation of such operations summed with... Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen year according to 5.. On the assets and liabilities held for sale well for a subsidiary held sale! A ) adopts the classification ‘ held for sale shall continue to be recognised shall continue to be recognised entwickelt! ’ t be sold over-night separately in the notes ( a ) adopts the classification ‘ held sale. 12 months Pumpengeschäftes sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio 20,3 Mio 2011, and... Pumpengeschäftes sowie der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der beschlossenen Veräusserung Milliarden von Online-Übersetzungen be sold over-night according IFRS..., loans from other entities, trade receivables, loans from other entities non-current! Present it as one line as well for a subsidiary held for sale '' weltweit KI-basierten. Held for sale ” flow statement are not identical expenses attributable to the deconsolidation above! On them statement of operations as discontinued and the cash flow statement are not identical entwickelt von den von... There were no liabilities associated with non-current assets held for sale '' Rückgang der Forderungen! In der liabilities held for sale und in der Kapitalflussrechnung nicht identisch as of December 31, 2011, 2010 2009...

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