Translation of "Betriebliche aufwendungen" in English

It is part of other external charges and other operating charges.

Operating charges, not included in other headings.

Income on cost ratio: Operating income divided by Operating expenses.

Further items in other operating expense relate to current operating costs.

This effect was partially offset by cost reductions in operating expense items.

They are part of raw materials and consumables, other external charges and other operating charges

Operating expenses are recognised once the service has been utilised or at the time when they are booked through profit and loss.

Other operating income and other operating expenses have been moved below the level of operating profit.

Cost of materials, personnel expenses and other operating expenses rose at a slower rate than revenue and total operating performance.

Operating expenses are recognised once the service has been utilised or at the time when they are incurred.

Investment spending on the modernisation of production equipment or on research has a very different value to money spent on operating costs.

Needless to say, all operating costs were born by the Communist Party and the state, and nobody was much concerned about making money.

This part of the notified aid does not lead to additional training measures but covers the company's normal operating expenditure, thereby reducing costs normally borne by the undertaking.

Consequently, the Commission considers that the part of the notified aid which is not necessary for implementation of the training measures in question does not lead to additional training but covers normal operating expenditure of the company, thereby reducing costs normally borne by it.

If under national law it is only partially capitalised or not capitalised at all, the current expenditure is part of Raw materials and consumables, other external charges, staff costs and other operating charges and the capital expenditure is included in the movement of the tangible assets included in company accounts under Fixed assets — tangible assets.

Therefore, as already stated above in section V.2.2, the Commission considers necessary to include in the scope of the annual verification ‘Other operating revenues’, ‘Other operating costs’, ‘Financial revenues’, ‘Financial costs’ and ‘Extraordinary results’ as well as ‘revenues from sales’.

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the total purchases of goods and services is defined as commissions payable plus other administrative expenses plus other operating charges.

This working document shall also include an overview of the administrative expenditure arising from management fees and other financial and operating charges paid for the management of financial instruments in total and per managing party and per financial instrument managed.

In the banking sector, the level of operating costs is often measured by the efficiency ratio, which is defined as operating expenses divided by total revenue.

The mergers and acquisitions activities in the sector, although aiming at creating synergy in the medium or long term, will nonetheless be at first a source of additional operating expenses.

These are expenses which have their origin in the financial year under review or in a previous financial year, the nature of which is clearly defined and which at the balance sheet date are either likely to be incurred or certain to be incurred but uncertain as to amount or as to the date on which they will arise.

The Committee also noted that, while the profit and loss account layouts in Articles 23 and 24 both contai ned an item entitled "Other operating charges" (items 8 and A5 respectively), no item of this kind appeared in the layouts in Articles 25 and 26.