Übersetzung für "Finanzierungsaufwendungen" in Englisch

The operating cash flow before interest and financing costs for 2003 is approximately EUR 14 million.

Accordingly, consolidated net income will continue to be characterized by increasing depreciation and borrowing costs.

It is identical to Profit before finance cost and income taxes as defined by IFRS Rules.

Its carrying amount had, however, already been reduced by high levels of current depreciation and finance expenses.

Both additional financing expenditure and processing losses occur during the processing or production of products that contain precious metals.

Reductions in financial liabilities led to financing expenditure falling to €3.9 million (4.7).

However, in some cases, these SG&A expenses might include financial expenses, deriving from the abovementioned payment terms.

If the lessee does not present lease liabilities separately in the statement of financial position, the lessee shall disclose which line items in the statement of financial position include those liabilities.

In this regard, it must be observed that, in its assessment of the tax regime for coordination centres established in Belgium (see Joined Cases C-182/03 and C-217/03, paragraphs 86 to 118), the Court of Justice considered that the flat-rate assessment of income under the cost-plus method constitutes an economic advantage for the purposes of Article 87 of the EC Treaty and that ‘that analysis cannot be called into question either by the fact that the inclusion of the financial charges could, in some cases, lead to a tax base that was unduly high or by the scale of the tax burden that might be imposed on the group, nor can it be called into question by the fact that a centre may be taxed when it has not made any profits’.

Financial costs mainly include interest and similar expenses from bank liabilities in the amount of T€ 1,997 (2012/13: T€ 2,258).

Despite the burden on the purchasing side, FUCHS anticipates that continuation of the current growth course, continued cost savings and noticeably reduced financial expenditure will enable the group to achieve a double-digit increase for the year 2004.

The financial result was shaped by lower financial income and higher finance costs, amounting to EUR -0.7 million (prior year: EUR -0.5 million).

As a result of lower financing costs, the financial result improved slightly to EUR -4.2 million (prior year: EUR -4.4 million).

The costs for retirement pensions do not include the compounding of the pension provisions that is shown in the finance expenses.

Moreover, the company expects a further increase of underlying net income, primarily supported by lower interest and financing expenses.

Operating profits showed an overproportional rise of 9.7 % to reach € 61.0 m, whereas consolidated net income for the year, at € 16.2 m, due to one-off expenditures and increased financing outlay, remained below the record result of 2000 (18.5).

As a result of lower financing costs, the financial result improved to EUR -0.1 million (prior year: EUR -0.7 million).

Lower financing costs, thanks to the increased capital resources available, also contributed to the excellent results.

The first-time application of IFRS 16 had a counteracting effect on the development of the net result for the period due to higher financing expenses.

In particular, DATABYTE is not liable for loss of profit, loss of production, interruption of operation, contractual claims of third parties, lost usage, financing costs, as well as other asset and consequential damages.

The effective tax (credit) rate of 8% for H1 2017 was lower than the South African statutory company tax rate of 28% mainly due to the tax effect of non-deductible finance expenses and transaction costs (related to the Stillwater acquisition) and an increase of deferred tax assets not recognised at the Cooke operations.

Despite an increase in finance expenses and depreciation as a result of the acquisitions and a higher tax ratio due to the gain in the US share of taxable profit, earnings per share rose to EUR 1.02 (1.01).

As previously indicated, the interest and financing expenses decreased by a total of more than EUR 50 million.

The main driver of the improvement in the financial result in the reporting period was the fall in finance expenses to EUR -94 (-325) million from the interest-related change in the measurement of long-term provisions.

Both finance costs and interest income declined to a comparable extent due to the fall in interest rates. Income taxes

As a result of higher finance expenses as well as an increase in planned amortization of intangible assets related to the acquisitions made in 2012, the earnings per share amounted to 0.80 (1.02) euros.

Net profit for the period declined by around 4 % to EUR 27.6 million in 2016 (31 December 2015: EUR 28.9 million), primarily due to the financing expenses incurred for the first time inclusion of an entire 12-month period relating to financial liabilities reported at the end of 2015 and to higher expenses from deferred taxes.

In addition to the improvement in the operating result compared to the prior year, lower finance expenses as well as positive special effects in the income taxes were included.

The decline in net income compared to the first quarter of 2007 was largely due to higher financing expenses as well as gains on disposals in the previous year.