Glossary entry (derived from question below)
German term or phrase:
Abgrenzungen für Erträge
English translation:
deferred income
Added to glossary by
Michaela Sommer
Mar 22, 2006 11:25
18 yrs ago
1 viewer *
German term
Abgrenzungen für Erträge
German to English
Bus/Financial
Accounting
annual report
I know there are loads of postings on Rechnungsabgrenzungsposten in Kudoz, but I'm still confused and hope somebody can help me out.
Just to get the basics right:
Pursuant to IAS 'aktive Rechnungsabgrenzungsposten' are 'prepaid expenses' and 'passive Rechnungsabgrenzungskosten' are 'deferred income', right? So far so good. This means 'Rechnungsabgrenzungsposten' shown under 'Other current liabilities' (sonstige kurzfristige Verbindlichkeiten) should be 'deferred income', yes?
I'm now faced with the following paragraph, still under 'sonstige kurzfristige Verbindlichkeiten'):
Die Rechnungsabgrenzungsposten [deferred income] resultieren in Höhe von XXX T Euro aus dem Teilkonzern XXX und betreffen die Abgrenzung zukünftiger Zinserträge [deferred future interest earnings?] aus einem spezifischen Finanzierungsprogramm des italienischen Staates. Daneben sind weitere *Abgrenzungen für Erträge* aus Finanzierungsleasing-Verträgen enthalten.
This is where I'm beginning to lose the plot ... Should this be accruals for income from finance leases? It can't possibly be deferrals, can it...?
Just to get the basics right:
Pursuant to IAS 'aktive Rechnungsabgrenzungsposten' are 'prepaid expenses' and 'passive Rechnungsabgrenzungskosten' are 'deferred income', right? So far so good. This means 'Rechnungsabgrenzungsposten' shown under 'Other current liabilities' (sonstige kurzfristige Verbindlichkeiten) should be 'deferred income', yes?
I'm now faced with the following paragraph, still under 'sonstige kurzfristige Verbindlichkeiten'):
Die Rechnungsabgrenzungsposten [deferred income] resultieren in Höhe von XXX T Euro aus dem Teilkonzern XXX und betreffen die Abgrenzung zukünftiger Zinserträge [deferred future interest earnings?] aus einem spezifischen Finanzierungsprogramm des italienischen Staates. Daneben sind weitere *Abgrenzungen für Erträge* aus Finanzierungsleasing-Verträgen enthalten.
This is where I'm beginning to lose the plot ... Should this be accruals for income from finance leases? It can't possibly be deferrals, can it...?
Proposed translations
(English)
| 4 +3 | deferred income |
RobinB
|
Change log
Mar 22, 2006 15:57: Marcus Malabad changed "Term asked" from "Abgrenzungen für Erträge (recht lang, sorry)" to "Abgrenzungen für Erträge"
Proposed translations
+3
2 hrs
German term (edited):
Abgrenzungen für Erträge (recht lang, sorry)
Selected
deferred income
Michaela,
No need to apologise, everything you've written there is perfectly sound.
Yes, I think it is indeed deferred finance lease income, which like PRAP/deferred income is presented within liabilities .
No need to apologise, everything you've written there is perfectly sound.
Yes, I think it is indeed deferred finance lease income, which like PRAP/deferred income is presented within liabilities .
4 KudoZ points awarded for this answer.
Comment: "Thanks for reassuring, Robin!"
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