Übersetzung für "Beizulegende wert" in Englisch

According to section 237a UGB, the fair value is the market value, if it can be determined.

Therefore the Contact Committee has concluded that the use of a residual value in the calculation of the depreciable amount of an asset is not precluded under the present wording of the 4th Directive and no conflict arises.

These lead to fluctuations in the fair values of or future cash flows from financial instruments.

The fair values are determined on the basis of the net selling price or, if higher, the present value of the estimated future cash flows from the use of the asset.

This primarily affects impairment losses in the credit business, the fair value and the impairment of financial instruments, deferred taxes, provisions for pensions and pension- related liabilities, and calculations used to determine the recoverability of goodwill and the intangible asset values capi- talized in the course of the initial consolidation.

If, at a subsequent balance sheet date, the fair value of a debt instrument has increased objectively as a result of events occurring after the impairment loss was recognised, the impairment loss is reversed in the appropriate amount.

Liabilities are recognized at the fair value of the consideration received.

Under the HGB, financial instruments must be recognised at the lower of cost or fair value.

Financial assets are stated at acquisition costs or at the lower fair value.

Securities are carried at cost or at the lower fair value at the balance sheet date.

The difference between the book value and the fair value essentially results from the provision for risks amounting to € 61,327k (previous year: € 62,005k).

The securities reported relate to current available-for-sale money market fund shares that are classified as available for sale and carried at their fair value at the balance sheet date in accordance with IAS 39.

It would therefore be absurd to assume that I could ever contradict myself, and for that reason it is necessary to attach value to every announcement, and so also their meaning becomes more easily comprehensible.

Unlike for IFRS accounting purposes, treasury shares acquired by MTU Aero Engines Holding AG are required to be presented for German accounting (HGB) and tax purposes within current assets measured at their average acquisition cost. Such assets are required to be written down to their „fair value“ (for HGB purposes) or their „Teilwert“ (for tax purposes) if lower at the end of the reporting period.

Unlike for IFRS accounting purposes, treasury shares acquired by MTU Aero Engines Holding AG up to December 31, 2008 are required to be presented for German accounting (HGB) and tax purposes within current assets measured at their average acquisition cost. Such assets are required to be written down to their “fair value” (for HGB purposes) or their “Teilwert” (for tax purposes) if lower at the end of the reporting period.

Income from the valuation of real estate held for sale at fair value on 30 September 2007 reached EUR 0.85 million.

In both cases we were struggling for the values of certain parameters, to which an infinite value was attributed in the older theories, and to which a finite value was attributed in recent theories.

Property, plant, and equipment hired by means of finance leases is recognized at fair value at their time of addition, unless the present values of the minimum lease payments are lower.

Income from the valuation at fair value amounted to EUR -1.4 million (prior year: EUR 2.6 million).

Items of property, plant and equipment financed by means of finance leases are recognized at fair value at their time of addition, unless the present values of the minimum lease payments are lower.