Translation of "Sonderabschreibung" in English

Companies would in addition benefit from faster depreciation rates.

Specifically, no exceptional deductions may be made in respect of assets whose disposal proceeds are tax-exempt.

The latter leads to an impairment of approximately EUR 2 million.

This adjustment was € 0.8 million lower than originally expected.

This adjustment was EUR 0.8 million lower than originally expected.

This adjustment was EUR 0.8 million lower than originally expected.

Specifically, no exceptional deductions may be made in respect of assets whose disposal proceeds are tax-exempt, for example shares in companies.

These figures do not include the extraordinary write-down of CHF 35 million for the Niederamt nuclear power station project.

Without this special write-off earnings per share would have increased from EUR 0.54 to EUR 0.64.

For instance, a compatible special depreciation can be performed in addition to a "usual" normal depreciation.

In addition, after the extension of the formal investigation procedure Germany explained that the company had participated in a scheme allowing it to write off investments substantially in the beginning but decreasingly over time (special depreciation).

When the current value of non?depreciable fixed assets is lower than their book value, an exceptional depreciation shall be applied if the loss in value is judged to be irreversible.

The reversal of losses is thus limited to the level of the previous exceptional deduction – which per se makes sense.

Especially the combination of the two tax measures -the special depreciation resulting in the assured high losses in the first year(s) of operation of the ship that are needed by the participant in the Kommanditgesellschaft to deduct from his or her personal taxable income- provides a significant incentive to investment in new ships.

If the value of an asset which has been subject to such exceptional depreciation in a previous tax year subsequently increases, an amount equivalent to the increase shall be added to the tax base in the year in which the increase takes place.

If the average award in the maximum zone is assumed to be about 12 per cent of qualifying investment the figures shown in Tables 5 and 6 for the regional development grant and special depreciation allowance in combination reduce to roughly 7.7 per cent of initial capital costs, 6.9 per cent of annual capital costs and 2.1 per cent of value added.

Where a fixed tangible asset not subject to depreciation has given rise to an exceptional decrease in value under Article 39, the deductible costs under Article 18 shall be reduced to take into account the exceptional deduction that a taxpayer has already received.

The quarterly results were additionally weighed down by an extraordinary write-down of CHF 35 million, which Alpiq made for accounting reasons following the Federal Council's suspension of the general licence applications.

The VDA supports the proposal from the “National Platform Electric Mobility” (NPE) of introducing a special form of depreciation for commercially used vehicles amounting to 50% in the first year of use.

This was caused by extraordinary effects in the Business Area CFC, extraordinary write-downs of the production site in Lachute within PP, the repayment of the convertible bond of €146 million in May 2013 and write-downs on deferred tax assets.

Only in this way would have been recognizable, that the carrying amount in the case of an exchange loss of Sprint shares would fall at the same height and therefore an impairment loss of the complete course loss – as here in the amount of 6,653 Billion. € – should be made, which in turn would have a direct impact on the net profit of the pattern defendants in future periods and thus the dividend expectation of the matters referred to in the prospectus, investors.

The VDIK applauds the Federal Council's resolution to submit a draft bill that will grant aspecial depreciation option to commercial buyers of electric vehicles and charging equipment purchased as of 2015.