Übersetzung für "Valuation allowance" in Deutsch

Risks are taken into account by means of appropriate valuation allowances in separate valuation-allowance accounts.

On the other hand, the comparable prior year value was influenced by a valuation allowance recognised to inventories in the international project business.

The uncertainty of the utilisation of tax losses is taken into account in establishing the valuation allowance.

The acquirer shall recognise an indemnification asset at the same time that it recognises the indemnified item measured on the same basis as the indemnified item, subject to the need for a valuation allowance for uncollectible amounts.

For an indemnification asset measured at fair value, the effects of uncertainty about future cash flows because of collectibility considerations are included in the fair value measure and a separate valuation allowance is not necessary (paragraph B41 provides related application guidance).

EBITDA rose by EUR 117.2m, or 19.4%, to EUR 721.6m in 2016/17 despite a higher level of operating expenses, above all due to the unusually high temperature-related demand for energy, the increased use of the thermal power plants to stabilise the networks and a valuation allowance recognised to inventories in the international project business during the second quarter of 2016/17.

In addition, we performed a valuation allowance on IT systems in the amount of EUR 195.0 million, which represents the result of an analysis of our system landscape and its future operational capability in view of the rapidly changing needs of our customers with regard to their insurance.

This amount includes the above mentioned €2.2 billion related to the valuation allowance of deferred tax assets.

Net loss amounted to EUR 16.7 million due to non cash-effective valuation allowance on deferred tax assets.

A valuation allowance is provided, if necessary, to reduce deferred tax assets to the amount expected to be realized.

Since this valuation allowance is expense-neutral, Dürr shows positive cash flow from business operations for last year (about Euro 50 million).

This increase resulted primarily from a valuation allowance on inventories recognised in the second quarter of 2016/17 and the positive development of revenue in the international project business.

The measurement of the valuation allowance and allocated provision at December 31, 2009 also included a proportional share of contract penalties that – according to MTU’s estimates at the time – the company would have been required to pay in the event of the program being discontinued.

On the other hand, the comparable prior year value was influenced by the EUR 45.5m valuation allowance recognised to the remaining aggregate components from the former thermal waste utilisation plant project no. 1 in Moscow.

The measurement of the valuation allowance and allocated provision at December 31, 2009 also included a proportional share of contract penalties that – according to MTU’s estimates at the time – the company would be required to pay.

Since this valuation allowance is expense-neutral, Dürr shows positive cash flow from business operations of EUR 56.4 million.

A valuation allowance in the amount of Euro 23 million on deferred tax assets for tax loss carryforwards has resulted in a net loss of about Euro 30 million for fiscal 2003.

The valuation allowance on deferred tax assets is based on management’s assessment of the degree of future recoverability.

Since this valuation allowance is expense-neutral, Dürr shows positive cash flow from business operations of Euro 56.4 million.

The amount of the valuation allowance recognised is adjusted in profit or loss if there is a change in the estimate for the underlying inputs and thus in the losses to be recognised.