Übersetzung für "Nettoveräußerungswert" in Englisch

Net realisable value for inventories may not equal fair value less costs to sell.

Inventories are stated at the lower of cost and net realizable value.

Inventories are recognized at the lower of cost or net realizable value.

The net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

Net realisable value is the estimated selling price in the ordinary course of business, less the costs of completion and selling expenses.

Of the inventories, EUR 116,787 thousand (previous year: 135,182 thousand) are stated at net realizable value.

These machines are valued at manufacturing cost or at the lower net realizable value on the balance sheet date.

Of the inventories, EUR 131,913 thousand (previous year: 152,728 thousand) are stated at net sale value.

The net realisable value is the estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale.

Some non-monetary items are carried at amounts current at the end of the reporting period, such as net realisable value and fair value, so they are not restated.

For example, restated amounts of property, plant and equipment, goodwill, patents and trademarks are reduced to recoverable amount and restated amounts of inventories are reduced to net realisable value.

Stocks and work-in-progress shall be valued on the last day of the tax year at the lower of cost and net realisable value.

Stocks and work-in-progress shall be valued on the last day of the tax year at the lower of cost and net realisable value.

Stocks are stated at the lower of cost and net realisable value, cost being determined using the first-in, first-out (FIFO) method.

Net realizable value is the estimated selling price in the ordinary course of business, less the estimated cost of completion and selling expenses.

The net realizable value is the estimated selling price generated as part of normal business transactions less costs of completion and less any selling expenses.

Net realisable value is the selling price that can be realised less the estimated costs of completion and the estimated costs necessary to make the sale.

This adjustment was necessary to record the low-grade stockpile at net realizable value due to the decline in copper price .

Net realisable value refers to the net amount that an entity expects to realise from the sale of inventory in the ordinary course of business.

Cost of sales includes an increase of € 9.0 million (2009: € 11.5 million) in write-downs on inventories, in order to account for them at their net realizable value.

If the net selling value of previously written-down inventories has increased, the resultant reversal of write-downs is recorded as a reduction in the cost of materials or a change in inventories.

All discernible storage and inventory risks that impact the expected net selling value are taken into account by applying properly calculated value adjustments.

Cost of sales includes an increase of € 6.0 million (2010: € 9.0 million) in write-downs on inventories, in order to account for them at their net realizable value.