Translation of "Außerplanmäßige abschreibung" in English

An impairment charge of 3,307 kEUR was recorded.

If the reasons for a write-down in previous years no longer apply, appropriate reversals of write-downs are carried out.

In the event that the reasons for unscheduled depreciation become invalid at a later date, a revaluation always has to be carried out.

A write-down of the carrying amount of a foreign operation, either because of its own losses or because of an impairment recognised by the investor, does not constitute a partial disposal.

The increase in depreciation on property, plant and equipment in H115 by 66.9 % to € 2.0 million (H114: € 1.2 million) was due to the unscheduled depreciation on the sorting and packaging machines used at this warehouse location.

Net loss in the current period was attributed to the non?cash impairment charges and a non?cash accounting adjustment of $38.8 million to deferred income tax liabilities as a result of the recently enacted Mexican Tax Reforms.

In comparison with the year-earlier loss that was burdened by impairment of € 185 million, PTG's pre-tax result improved considerably, and remained only slightly negative.

This increase was essentially due to extraordinary depreciation on property, plant and equipment in H115, which was required in relation to preparations for the closure of the Lehrte warehouse at the end of the current financial year.

If the fair value of the reporting unit is less than its carrying amount, the difference is recorded as an impairment of the fair value of the goodwill at first.

Further charges included €202 million in costs for efficiency improvements, €91 million for the revaluation of other receivables, and impairment losses of approximately €40 million in connection with a development project.

The Company recorded an impairment charge of the LPF plant and related consumables of $6,423.

The Company recognized a goodwill impairment charge of Euro EUR11.2 million completing the write-off of all goodwill that incurred from the AEG PS acquisition by 3W Power SA in September 2009.

The upper limit of the impairment loss reversal is determined by the acquisition cost less the cumulative scheduled depreciation that would have resulted if no non-scheduled depreciation had been recorded.

For reasons of prudence, the Management Board nevertheless made an impairment of EUR 13.2 million at Cub Creek Energy.

The increase in depreciation is mainly due unscheduled depreciation in H1 15 on property, plant and equipment used at the closed Lehrte warehouse.

In case that the fair value of the reporting unit is less than its carrying amount, the difference is at first recorded as an impairment of the fair value of the goodwill.

The financial result was also impacted by the unscheduled depreciation of the funding granted to the subsidiary MT MedTech Engineering GmbH in the amount of EUR 877 thousand.

The net loss reflects a decrease in gross profit of $18.6 million and the $12.0 million non-cash pre-tax impairment charge.

If the reasons for unscheduled depreciation no longer exist, appreciations are made up to a maximum amount of amortised acquisition costs.

To prepare for the closure of a warehouse, in H1 15 Delticom applied an unscheduled depreciation on sorting and packaging machines deployed at this warehouse location.

During Q4 after taking into account the on-going depressed metals prices and their impact on the economics of the San Felipe Project, management took the decision in accordance with the Company's accounting policies to record an impairment charge of $ 19.4 million against the Project.

The decline of € 0.8 million resulted mainly from the non-recurrence of impairment write-downs: In preparation for the closure of a warehouse in 2015, Delticom applied an impairment loss of € 950 thousand to sorting and packaging machines deployed at this warehouse location.

The decline of EUR 0.8 million resulted mainly from the non-recurrence of impairment write-downs: In preparation for the closure of a warehouse in 2015, Delticom applied an impairment loss of EUR 950 thousand to sorting and packaging machines deployed at this warehouse location.

It is expected that the operating profit – adjusted for the extraordinary allowance for depreciation of the property and a software - will have improved from -EUR 421k for the business year 2011 to presumably -EUR 390k.

The Company placed its sulphuric acid plant on care and maintenance and recorded an impairment charge of the plant and related consumables of $6,423 as it determined it no longer economical to process oxides through the leach-precipitation-flotation ("LPF") process at this time as a result of, among other things, declining metals prices and rising prices of necessary consumables for the LPF process.

Reduced costs, improved efficiency and better focus on core strengths significantly narrowed the losses. The Company recognized a goodwill impairment charge of Euro €11.2 million completing the write-off of all goodwill that incurred from the AEG PS acquisition by 3W Power SA in September 2009. The result is a net loss of Euro 41.6 million (2015: EURO 7.5 net income).