Übersetzung für "Rückstellungen für drohende verluste" in Englisch

No reserves are kept for actually threatening losses.

No amount in respect of the contracts in question "is included in the technical provisions for unearned premiums and unexpired risks referred to respectively in Articles 21 and 22.

In either case, where the amount of unexpired risks is material it shall be separately disclosed either in the balance sheet or in the notes on the accounts.

Provisions for expected losses from onerous contracts and other business obligations are measured on the basis of the work yet to be performed.

Of the provisions for contingent losses from contractual agreements, the amount of €79.6 million was reversed in fiscal 2012.

Of the provisions for contingent losses from contractual agreements, the amount of € 21.0 million was used in fiscal 2013.

If contractual obligations for the acquisition of programming assets are entered into, but have not yet been fulfilled, provisions for onerous contracts have to be created if it is likely that the future cash inflows from the advertising revenues will be sufficient to cover the expected acquisition costs.

The noncurrent provisions for contingent losses from contractual agreements essentially lead to cash outflows within a period of three years.

There is a risk for the Consolidated Financial Statements that impairments of the programming assets and provisions for onerous contracts arising from contractual obligations for programming assets are not appropriately recorded.

Risks from pending losses on onerous contracts primarily contain provisions for pending losses on onerous contracts, legal disputes and relate to current obligations in respect of probable third-party claims for which the likely expense can be reliably estimated.

Provisions for contingent losses arising from onerous contracts are recognized if the expected benefits to be derived from a contract are lower than the unavoidable costs of meeting the contractual obligations.

MTU has allocated provisions for pending losses on onerous contracts in respect of maintenance contracts in the commercial maintenance business amounting to € 9.9 million (2007: € 14.2 million).

If, pursuant to Article 26, item C (1) also includes the amount of the provision for unexpired risks, the description of the item shall be 'Provision for unearned premiums and unexpired risks`.

Where the amount for unexpired risks is material, it shall be disclosed separately either in the balance sheet or in the notes on the accounts.

This item shall comprise, inter alia, the provision for unexpired risks, i.e. the amount set aside in addition to unearned premiums in respect of risks to be borne by the insurance undertaking after the end of the financial year, in order to provide for all claims and expenses in connection with insurance contracts in force in excess of the related unearned premiums and any premiums receivable on those contracts.

However, if national legislation so provides, the provision for unexpired risks may be added to the provision for unearned premiums, as defined in Article 25, and included in the amount shown under item C (1).

The provision for unexpired risks referred to in Article 26 shall be computed on the basis of claims and administrative expenses likely to arise after the end of the financial year from contracts concluded before that date, in so far as their estimated value exceeds the provision for unearned premiums and any premiums receivable under those contracts.

If, pursuant to Article 26, item C (1) also includes the amount of the provision for unexpired risks, the description of the item shall be 'Provision for unearned premiums and unexpired risks'.

Where the amount for unexpired risks is material, it shall be disclosed separately either in the balance sheet or in the notes on the accounts.

This item shall comprise, inter alia, the provision for unexpired risks, i.e. the amount set aside in addition to unearned premiums in respea of risks to be borne by the insurance undertaking after the end of the financial year, in order to provide for all claims and expenses in connection with insurance contracts in force in excess of the related unearned premiums and any premiums receivable on those contraas.

These other elements, to be set against premium and premium supplements, include the changes in the equalisation provision and in the provision for unexpired risks.

Unexpired risks shall comprise the amount set aside in addition to unearned premiums in respect of risks to be borne by the insurance undertaking after the end of the financial year, in order to provide for all claims and expenses in connection with insurance contracts in force in excess of the related unearned premiums and any premiums receivable on those contracts.

The provision for unexpired risks shall be computed on the basis of the probable claims arising from events after the end of the financial year from contracts concluded before the date, in so faras they exceed the provision for unearned premiums.

If, pursuant to Artide 26, item C (1) also includes the amount of the provision for unexpired risks, the description of the item shall be 'Provision for unearned premiums and unexpired risks'.

The provision for unexpired risks referred to in Artide 26 shall be computed on the basis of daims and administrative expenses likely to arise after the end of the finandal year from contraas concluded before that date, in so far as their estimated value exceeds the provision for unearned premiums and any premiums receivable under those contraas.

This has allowed WACKER to reverse the €79.6 million provision for contingent losses from purchase obligations under contracts with the associated company.

Aside from the reversal of the noncurrent portion (€30.4 million) of the provision for contingent losses from obligations under contracts to purchase siloxane from the associated company with Dow Corning, this decline was mainly due to the reclassification of previously noncurrent tax provisions totaling €29.2 million as current.