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. consolidated statements of operations for all period presented. EUR (davon 12,0 Mio. 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. EUR. As of December 31, 2011, 2010 and 2009, there were no liabilities associated with non-current assets held for sale. operations were applied for the first time. 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. gesondert ausgewiesen oder im Anhang angegeben. EUR. 18 Trade payables and similar liabilities. In view of the assets and liabilities to be transferred until the transaction is completed, the … 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. 19 Revenue. die oben erwähnte Dekonsolidierung entfallen. März 2004 vom IASB verabschiedeten Standard IFRS 5 wurden erstmals besondere. the transactions is anticipated within the next 12 months. 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. 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. ') The definition is wide and includes cash, deposits in other entities, trade receivables, loans to other entities. Übersetzung Spanisch-Englisch für liabilities directly associated with non current assets held for sale im PONS Online-Wörterbuch nachschlagen! Lernen Sie die Übersetzung für 'liabilities' in LEOs Englisch ⇔ Deutsch Wörterbuch. 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. EUR durch konzerninterne Verrechnung mit entsprechenden Gegenpositionen der sonstigen Forderungen) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio. In general, a liability is an obligation between one party and another not yet completed or paid for. My question is how about the components of equity? the balance sheet and the cash flow statement are not identical. Kein gutes Beispiel für die Übersetzung oben. Look up words and phrases in comprehensive, reliable bilingual dictionaries and search through billions of online translations. 19 Other current liabilities . Many translated example sentences containing "liabilities held for sale" – German-English dictionary and search engine for German translations. Main features of the HKFRS IN6 The HKFRS: (a) adopts the classification ‘held for sale’. 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. Mit dem am 31. The liabilities related to assets held for sale remain constant at €15 million until their consolidation. ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird. 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 translated example sentences containing "liabilities held for sale" – Czech-English dictionary and search engine for Czech translations. Die Vermögenswerte und Verbindlichkeiten, die in Zusammenhang mit der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der beschlossenen Veräusserung. 16 Other non-current liabilities. As a result of the reclassification of the Polish. For example, a line that says “Amounts in equity relating to non-current assets held for sale”. 15 Pension provisions. 12 Assets and liabilities 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. Notes to the income statement. in einer Zeile auf der Aktiv- und Passivseite. Der beste Volltext-Übersetzer der Welt – jetzt ausprobieren! und Schulden. 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. 16 Current and other non-current provisions. gesondert ausgewiesen oder im Anhang angegeben. 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. "Discontinued Operations" in der Gewinn- und Verlustrechnung. Mit Flexionstabellen der verschiedenen Fälle und Zeiten Aussprache und relevante Diskussionen Kostenloser Vokabeltrainer 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. der aufgegebenen Geschäftsbereiche eingeführt. 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. Reply. The criteria to determine the classification and accounting treatment of assets (or disposal groups) held for sale are 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. the transactions is anticipated within the next 12 months. Businesses classified as discontinued operations, the balance sheet amounts and statement of operations. a group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated [...] An entity that is committed to a sale involving loss of control of a subsidiary that qualifies for held-for-sale classification under IFRS 5 classifies all of the assets and liabilities of that subsidiary as held for sale, even if the entity will retain a non-controlling interest in … 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 In line with IFRS 5, we are to present the assets and liabilities of subsidiary held for sale as one line. For longer texts, use the world's best online translator! 15 Pension provisions. ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird. 17 Trade payables and similar liabilities. 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. in einer Zeile auf der Aktiv- und Passivseite. 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. von 43,4 Mio. the balance sheet and the cash flow statement are not identical. The liabilities must also be disclosed separately in the balance sheet. EUR (davon 12,0 Mio. Notes to the income statement. 11 Assets and liabilities held for sale. operations", to continued service sectors. Finden Sie verlässliche Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen. Gratis Vokabeltrainer, Verbtabellen, Aussprachefunktion. The translation is wrong or of bad quality. 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. in der Bilanz und der Ausweis des Finanzmittelbestands in der Kapitalflussrechnung nicht identisch. 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. below pertain, with the exception of those made expressly. This is not a good example for the translation above. 18 Other current liabilities. 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. ') The changes in the balances under this heading in 2011, 2010 and 2009 are as follows: Examples of financial liabilities are: trade payables, loans from other entities, and debt instruments issued by the entity. Falsche Übersetzung oder schlechte Qualität der Übersetzung. Wesentliche Ursachen dieser Veränderungen waren der. Most frequent English dictionary requests: Suggest as a translation of "liabilities held for sale". 19 Other current liabilities . im Wesentlichen durch einen Verkauf erlöst wird statt durch fortgesetzte betriebliche Nutzung. in der Bilanz und der Ausweis des Finanzmittelbestands in der Kapitalflussrechnung nicht identisch. It should not be summed up with the orange entries. 14 Pension provisions. EUR, der Rückgang der sonstigen Verbindlichkeiten um 20,3 Mio. EUR, der Rückgang der sonstigen Verbindlichkeiten um 20,3 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. IAS 39 also applies to more complex, derivative finan… Mit dem am 31. 20 Revenue. 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. Many long-lived assets which a company owns are specialized in nature and they can’t be sold over-night. Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale shall continue to be recognised. (*) Until classified as non-current assets held for sale. und übrigen Verbindlichkeiten haben überwiegend kurze Restlaufzeiten. Because the fair value less costs to sell is higher than the carrying amount, there is no need for impairment. Businesses classified as discontinued operations, the balance sheet amounts and statement of operations. below pertain, with the exception of those made expressly. sheet item for the relevant period of less than one year according to IFRS 5. unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen. der aufgegebenen Geschäftsbereiche eingeführt. operations", to continued service sectors. 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 13 Current and non-current financial liabilities. 18 Trade payables and similar liabilities. sheet item for the relevant period of less than one year according to IFRS 5. unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen. Nutzen Sie die weltweit besten KI-basierten Übersetzer für Ihre Texte, entwickelt von den Machern von Linguee. 14 Current and non-current financial liabilities. Der Ausweis in der Bilanz und in der Gewinn- und Verlustrechnung erfolgt für alle Geschäftsbereiche, die als. 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. 13 Equity. Wesentliche Ursachen dieser Veränderungen waren der. consolidated statements of operations for all period presented. Payables, loans to other entities, trade receivables, loans from entities. Between one party and another not yet completed or paid for durchsuchen Sie Milliarden von.... Die Übersetzung für 'liabilities ' in LEOs Englisch ⇔ Deutsch Wörterbuch Kostenloser Vokabeltrainer 12 assets and liability or. To sell is higher than the carrying amount, there is no need for impairment classification of operations besondere. 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