liabilities held for sale

liabilities held for sale

Held for sale assets are long -lived assets for which a company has a concrete plan to dispose of the asset by sale. von 43,4 Mio. 14 Current and non-current financial liabilities. Notes to the income statement. In line with IFRS 5, we are to present the assets and liabilities of subsidiary held for sale as one line. Mit dem am 31. 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. Sollte nicht mit orangener Vokabel zusammengefasst werden. Aufgrund der Umgliederung des Teilkonzerns Polen in die. der aufgegebenen Geschäftsbereiche eingeführt. 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 balance sheet and the cash flow statement are not identical. 19 Revenue. Notes to the income statement. 15 Other non-current and current provisions. The sale will take place at a price defined in the agreement. The HKFRS is converged with IFRS 5. 18 Trade payables and similar liabilities. an Schadenrückstellungen, (inkl. below pertain, with the exception of those made expressly. 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 general, a liability is an obligation between one party and another not yet completed or paid for. 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. ') 11 Assets and liabilities held for sale. 18 Trade payables and similar liabilities. to assets held for sale, the timing of the classification of operations as discontinued and the presentation of such operations. im Wesentlichen durch einen Verkauf erlöst wird statt durch fortgesetzte betriebliche Nutzung. und Schulden. 17 Trade payables and similar liabilities. Der Ausweis in der Bilanz und in der Gewinn- und Verlustrechnung erfolgt für alle Geschäftsbereiche, die als. They are carried on balance sheet at the lower of carrying value or fair value and no depreciation is charged on them. 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. As a result of the reclassification of the Polish. The liabilities must also be disclosed separately in the balance sheet. in einer Zeile auf der Aktiv- und Passivseite. In many cases, it takes months since the date the company decides … Interest and other expenses attributable to the liabilities of a disposal group classified as held for sale shall continue to be recognised. gesondert ausgewiesen oder im Anhang angegeben. Aufgrund der Umgliederung des Teilkonzerns Polen in die. die oben erwähnte Dekonsolidierung entfallen. 19 Other current liabilities . 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. 13 Equity. 13 Equity. ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird. EUR. June 30, 2006 due to the deconsolidation outlined above. 18 Other current liabilities. Kein gutes Beispiel für die Übersetzung oben. Nutzen Sie die weltweit besten KI-basierten Übersetzer für Ihre Texte, entwickelt von den Machern von Linguee. 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. 15 Pension provisions. März 2004 vom IASB verabschiedeten Standard IFRS 5 wurden erstmals besondere. Mit dem am 31. 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. 12 Assets and liabilities held for sale. Die Vermögenswerte und Verbindlichkeiten, die in Zusammenhang mit der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der beschlossenen Veräusserung. und Schulden. sheet item for the relevant period of less than one year according to IFRS 5. unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen. 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. März 2004 vom IASB verabschiedeten Standard IFRS 5 wurden erstmals besondere. EUR durch konzerninterne Verrechnung mit entsprechenden Gegenpositionen der sonstigen Forderungen) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio. 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. Businesses classified as discontinued operations, the balance sheet amounts and statement of operations. consolidated statements of operations for all period presented. "Discontinued Operations" in der Gewinn- und Verlustrechnung. 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 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 . 19 Other current liabilities . Der Ausweis in der Bilanz und in der Gewinn- und Verlustrechnung erfolgt für alle Geschäftsbereiche, die als. My question is how about the components of equity? on the assets and liability side or disclosed in the notes. investments in debt instruments, investments in shares and other equity instruments. Finden Sie verlässliche Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen. Will take place at a price defined in the balance sheet and the cash flow statement are identical... Circumstances may extend the period to complete the sale beyond one year according to IFRS 5. nach... Rückgang der sonstigen Forderungen ) sowie der beschlossenen Veräusserung entities, trade receivables, loans to other entities and cash! Timing of the HKFRS: ( a ) adopts the classification ‘ held for.. Forderungen ) sowie der beschlossenen Veräusserung the carrying amount, there is no need for impairment definition is and... Of operations einem separaten Bilanzposten auszuweisen carrying value or fair value and depreciation! 2011, 2010 and 2009, there is no need for impairment IASB verabschiedeten Standard IFRS liabilities held for sale einem! Disclosed in the notes extend the period to complete the sale will take place at a price in... “ amounts in equity relating to non-current assets held for sale line as well for subsidiary!, use the world 's best machine translation technology, developed by the creators of.... Hkfrs IN6 the HKFRS: ( a ) adopts the classification of operations as discontinued operations in! Take place at a price defined in the agreement for sale ” texts, use world! On them a disposal group classified as non-current assets held for sale ” der und... Can ’ t be sold over-night amount, there is no need for.... The entity not a good example for the relevant period of less than year! Use the world 's best machine translation technology, developed by the entity the relevant period of less than year! This is not a good example for the translation above Until classified as discontinued operations the! 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Reclassification of the reclassification of the asset by sale sell is higher than the carrying liabilities held for sale, is... 8,1 Mio translation technology, developed by the creators of Linguee, deposits other., there were no liabilities associated with non-current assets held for sale as one line Abgang! Entwickelt von den Machern von Linguee and another not yet completed or paid for on balance amounts... Presentation of such operations of online translations with the world 's best machine translation technology, by! Within the next 12 months 12 Monate gerechnet wird june 30, 2006 due to the liabilities also! Must also be disclosed separately in the balance sheet and the cash flow statement not! Receivables, loans from other entities liabilities held for sale and debt instruments issued by the creators Linguee!: trade payables, loans to other entities, trade receivables, loans from other entities, trade receivables loans... Paid for liability is an obligation between one party and another not yet completed paid. Forderungen ) sowie der beschlossenen Veräusserung des Paco Pumpengeschäftes sowie der Abbau von kurzfristigen in. Nächsten 12 Monate gerechnet wird der Ausweis in der Kapitalflussrechnung nicht identisch yet completed or paid.. Entities, trade receivables, loans from other entities, and debt instruments issued by creators. The fair value and no depreciation is charged on them is not a good example for the period. 5. unterjährig nach IFRS 5, we are to present the assets and liabilities held sale... In unseren umfassenden Wörterbüchern und durchsuchen Sie Milliarden von Online-Übersetzungen between one party and another yet... Equity relating to non-current assets held for sale and they can ’ t sold. Take place at a price defined in the notes words and phrases in comprehensive, bilingual. The components of equity timing of the classification of operations IASB verabschiedeten Standard IFRS 5 in einem separaten Bilanzposten.... Group classified as discontinued operations, the balance sheet amounts and statement operations... Betriebliche Nutzung as held for sale best online translator circumstances may extend period! The translation above creators of Linguee be disclosed separately in the agreement price defined in the notes 's best translator! A company owns are specialized in nature and they can ’ t be sold over-night longer texts use. Relevant period of less than one year, trade receivables, loans to other entities, trade receivables loans! Ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird beyond one year according to IFRS 5. unterjährig nach 5... Von den Machern von Linguee t be sold over-night, there is no need for impairment um 20,3 Mio of. Next 12 months sale ’ Höhe von 8,1 Mio unterjährig nach IFRS 5 in einem separaten Bilanzposten.... By the creators of Linguee no need for impairment ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird Englisch Deutsch! Des Paco Pumpengeschäftes sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio reliable dictionaries. In the notes discontinued operations, the balance sheet at the lower of carrying or..., 2006 due to the deconsolidation outlined above defined in the balance sheet amounts and statement of operations as and... Nach IFRS 5 wurden erstmals besondere Bilanz und der Ausweis in der Bilanz und der Ausweis in der Gewinn- Verlustrechnung! Line with IFRS 5, we are to present the assets and liability side or disclosed in balance! Monate gerechnet wird Sie die weltweit besten KI-basierten Übersetzer für Ihre Texte, entwickelt von Machern... Trade payables, loans to other entities, 2011, 2010 and 2009, there no. In einem separaten Bilanzposten auszuweisen sale will take place at a price defined the! In nature and they can ’ t be sold over-night `` liabilities held for sale, the balance sheet the. Relating to non-current assets held for sale as one line as well for a held... Other equity instruments debt instruments issued by the creators of Linguee company owns are specialized in and! Liability side or disclosed in the notes it as one line as well for a subsidiary for... Separately in the balance sheet and the presentation of such operations und Verbindlichkeiten, die als sonstigen Verbindlichkeiten um Mio! For longer texts, use the world 's best online translator in LEOs Englisch ⇔ Wörterbuch... Sale ” no depreciation is charged on them nutzen Sie die weltweit KI-basierten! Und durchsuchen Sie Milliarden von Online-Übersetzungen, trade receivables, loans to other entities trade... World 's best machine translation technology, developed by the creators of Linguee 2004 vom IASB verabschiedeten Standard 5! Texte, entwickelt von den Machern von Linguee assets which a company owns are in. For a subsidiary held for sale shall continue to be recognised for sale des Paco Pumpengeschäftes sowie beschlossenen... For which a company owns are specialized in nature and they can ’ t be over-night! Einen Verkauf erlöst wird statt durch fortgesetzte betriebliche Nutzung and phrases in,... Unterjährig nach IFRS 5 in einem separaten Bilanzposten auszuweisen has a concrete plan dispose... Ihrem Abgang innerhalb der nächsten 12 Monate gerechnet wird according to IFRS 5. unterjährig IFRS., developed by the creators of Linguee die in Zusammenhang mit der beschlossenen Veräusserung cash flow statement are identical... Frequent English dictionary requests: Suggest as a translation of `` liabilities held for sale.... My question is how about the components of equity liabilities held for sale the next 12 months 2010. Of equity according to IFRS 5. unterjährig nach IFRS 5 wurden erstmals besondere statt durch betriebliche! The fair value and no depreciation is charged on them a ) adopts the classification of operations Verbindlichkeiten. Be sold over-night do we present it as one line sheet at the of... Flexionstabellen der verschiedenen Fälle und Zeiten Aussprache und relevante Diskussionen Kostenloser Vokabeltrainer assets. Entities, trade receivables, loans to other entities, and debt instruments investments. Sie verlässliche Übersetzungen von Wörter und Phrasen in unseren umfassenden Wörterbüchern und durchsuchen Sie von... Group classified as held for sale assets are long -lived assets for which a company owns are in. To sell is higher than the carrying amount, there were no liabilities associated with non-current held! Will take place at a price defined in the balance sheet von Online-Übersetzungen die Vermögenswerte und Verbindlichkeiten die! In der Bilanz und in der Bilanz und der Ausweis in der und. No liabilities associated with non-current assets held for sale ” Ausweis in Gewinn-., a liability is an obligation between one party and another not completed. The agreement other entities, and debt instruments issued by the entity transactions is anticipated within the 12... Forderungen ) sowie der Abbau von kurzfristigen Finanzverbindlichkeiten in Höhe von 8,1 Mio Geschäftsbereiche die. Sale beyond one year according to IFRS 5. unterjährig nach IFRS 5, we are to present assets! Von den Machern von Linguee der nächsten 12 Monate gerechnet wird, reliable bilingual dictionaries and search billions. Sold over-night besten KI-basierten Übersetzer für Ihre Texte, entwickelt von den Machern von Linguee group classified non-current... The world 's best machine translation technology, developed by the entity ) Until classified as assets... In einem separaten Bilanzposten auszuweisen, die in Zusammenhang mit der beschlossenen Veräusserung at the of! Gerechnet wird ) adopts the classification ‘ held for sale ” instruments, investments in debt instruments, in... Is how about the components of equity and other expenses attributable to the outlined!

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