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German to English translations [PRO]
Bus/Financial - Accounting / annual report | | German term or phrase: Abgrenzungen für Erträge | 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...? |
|   Michaela SommerKudoZ activityQuestions: 198 (none open) ( 2 closed without grading) Answers: 532
| | Local time: 00:13
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| | deferred income | Explanation:
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 .
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| Selected response from:
RobinB
Local time: 00:13
| Grading comment Thanks for reassuring, Robin!
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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2 hrs confidence:   peer agreement (net): +3 | Abgrenzungen für Erträge (recht lang, sorry) deferred income
Explanation:
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 .
| RobinB
Local time: 00:13
Specializes in field
Native speaker of:  English
PRO pts in category: 837
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| | Grading comment | Thanks for reassuring, Robin! |
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