Übersetzung für "Gegenstände des anlagevermögens" in Englisch

The proposed revision amends Article 33(1)(c) so as to allow Member States to permit the revaluation of any fixed asset, including intangibles.

Capital gains on the disposal of tangible fixed assets are not taxable in the year in which they arise if the proceeds are reinvested in the acquisition of new tangible fixed assets in the following two years.

At the same time, trade payables and other liabilities increased by EUR 2.4 million, depreciation of fixed assets increased by EUR 1.9 million and the financial result decreased by EUR 1.4 million in the reporting period.

Taking into account the EUR 9.6 million higher earnings before taxes (EBT) as well as a EUR 5 million increase in depreciation of fixed assets and non-cash expenses of EUR 3.8 million, this development was attributable in particular to a EUR 51.6 million increase in net current assets as a result of higher inventories and trade receivables.

Usually with this type of record is required amortization of fixed assets (such as business).

In addition to the higher earnings before tax (EBT), this is largely due to a smaller increase in inventories, an increase in trade payables and higher depreciation on noncurrent assets.

While the depreciation and amortization of noncurrent assets increased by EUR 4.5 million to EUR 10.7 as expected, other provisions and pension provisions decreased by EUR 3.3 million (prior year: increase of EUR 0.2 million).

While the depreciation and amortization of noncurrent assets increased by EUR 2.2 million to EUR 5.3 million as expected, trade receivables decreased by EUR 0.7 million (prior year: increase by EUR 7.1 million).

Finally, depreciation of noncurrent assets increased by EUR 2.9 million to EUR 9.4 million.

Value adjustments to fixed assets shall be subject to the following:

Turnover does not include sales of fixed assets.

I feel that uncertainty about the location of fixed assets is another illustration of the problems and additional costs arising from using two sites.

The Member States may, however, permit companies to write goodwill off systematically over a limited period exceeding five years provided that this period does not exceed the useful economic life of the asset and is disclosed in the notes on the accounts together with the supporting reasons therefore.

The book value of a fixed asset shall be equal to its acquisition price or production cost, plus or minus revaluations, depreciation and other amounts written off.

The purchase price or production cost of fixed assets with limited useful economic lives shall be reduced by value adjustments calculated to write off the value of such assets systematically over their useful economic lives, subject to the following:

The purchase price or production cost or revalued amount, where Article 7(1) applies, of fixed assets with limited useful economic lives shall be reduced by value adjustments calculated to write off the value of such assets systematically over their useful economic lives.

Contribution towards to costs of assets is contingent on the obligation to use such assets, for the duration of the assistance, for the action only, as defined by the subsidy agreement.

The Member States may, howevet, permit companies to write goodwill off systematically over a limited period exceeding five years provided that this period does not exceed the useful economic life of the asset and is disclosed in the notes on the accounts together with the supponing reasons therefore.

When a foreign currency loan, on which an unrealised loss is observed, is dedicated to the acquisition of a fixed asset located in a country whose domestic currency is the same as that of the loan, or dedicated to the acquisition of securities representing these fixed assets, a global provision is not, in principle, set up for that unrealised loss.

Turnover does not include sales of fixed assets. Operation subsidies received from public authorities are also excluded.

Turnover does not include sales of fixed assets. Operating subsidies received from public authorities are also excluded.

If the funds are characterized by a high degree of depreciation, the management is simply obliged to develop measures for the renewal of objects of non-current assets.