Übersetzung für "Laufende aufwendungen" in Englisch

It includes expenditure for personnel,other current and capital expenditure.

Both current and capital expenditures are included.

It includes expenditure for personnel, as well as other current and capital expenditure.

It includes current expenditure such as employment costs or expenditure on materials, plus capital expenditure on, for example, buildings or equipment.

Table 6 illustrates the distribution between current and capital expenditure for the government and higher education sectors.

Current expenditures on research and development are generally deductible in the year in which they are incurred, except in the Netherlands, where in some cases costs must be spread over a number of years.

Eligible costs for training are trainers’ personnel costs; trainers’ and trainees’ travel expenses; other current expenses (such as materials and supplies); depreciation of tools and equipment (to the extent that they are used exclusively for the training project); cost of guidance and counselling services with regard to the training project; trainees’ personnel costs up to the amount of the total of the other eligible costs referred to.

Whereas in the past investment plans for the current year (projects in progress and decided) have as a rule not been fully implemented, the results for 1975 and now 1976 show that for the whole of the Community, spending was higher than envisaged at the beginning of the preceding year (1975: +10%, 1976 : +15% ).

The Roma Education Fund has also supported education projects in the same locations to complement ongoing activities.

What makes this outcome even more remarkable is that not only higher current expenses for raw materials and energy, but also € 49.1 million in additional materials expenses were considered in view of the further price increases that largely became effective from January 1, 2008.

Those hateful pounds are usually diet, erotic behavior, culture, impulse, endocrinology, right time to, immediate and ongoing expenses, the way of existence as well as thoughts.

The positive effect of hedging transactions was offset by the negative effect of the reduced valuation of financial instruments in the trading portfolio and increased current securitisation expenses.

On top of current expenditure capital spending was expanded with an emphasis on eastern Germany.

Purchases of small tools which are not capitalised are included under current expenditure.

WACKER recorded a net loss of €5.6 million on its current equity investments and expenses.

Current maintenance costs are excluded as is the value and current expenditure on capital goods used under rental and lease contracts.

Can you confirm that the measure does not apply to aid to export to export-related activities, namely aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity, as well as aid contingent upon the use of domestic in preference to imported goods?

It referred in particular to corporate tax issues where it highlighted that, at present, re-organisations of companies are often accompanied by cross-border mergers and acquisitions which currently result in a combination of one-off and ongoing tax costs.

Can you confirm that the measure does not apply to aid to export to export-related activities, namely aid directly linked to the quantities exported, to the establishment and operation of a distribution network or to other current expenditure linked to the export activity, as well as aid contingent upon the use of domestic in preference to imported goods (177)?

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.

Current maintenance costs are excluded as is the value and current expenditure on capital goods used under rental and operational lease contracts.

In the period 1971/1972 to 1977 alone Government current expenditure on education increased more than threefold.

At the EU-27 level, current expenditure — which includes labour costs — accounted for over 90% of total R & D expenditure.

This was especially true in Lithuania (73%), Estonia (64%), Malta (67%) and particularly in Turkey, where current expenditure accounted for under half (44%) of business R & D expenditure.

Of the other two major global economies, Japan had a similar distribution to the EU, while in the United States current expenditure was even higher.

Part of the explanation for this might lie in the fact that, in some of these countries, labour costs are lower and therefore current costs make up a smaller share of business R & D expenditure.

In general the public sector finances education either by assuming direct responsibility for the current and capital expenses of schools (direct expenditure for educational institutions) or by providing nancial support to students and their families through scholarships and public loans.