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nicht-rückstellbare Restrukturierungskosten

English translation: restructuring costs not eligible for recognition as provisions

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:nicht-rückstellbare Restrukturierungskosten
English translation:restructuring costs not eligible for recognition as provisions
Entered by: Natalie Wilcock
Options:
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12:38 Aug 11, 2004
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: nicht-rückstellbare Restrukturierungskosten
Nach Abzug von nicht rückstellbaren Restrukturierungskosten und dem Finanzergebnis resultierte daraus ein EBT von xxMio. € bzw. ein Ergebnis nach Steuern von xxMio. €.
Natalie Wilcock
Local time: 18:44
restructuring costs not eligible for recognition as provisions
Explanation:
Not exactly elegant, admittedly, but probably better than "restructuring costs for which no provisions may be recognised".

IAS 37 goes into the eligibility or non-eligibility of restructuring costs for recognition as provisions in some detail.

*If* the accounting standard is US GAAP (you don't mention the accounting standard involved, unfortunately), it would be:

"restructuring costs not eligible for accrual", "non-accruable restructuring costs", or something similar.
Selected response from:

RobinB
Germany
Local time: 18:44
Grading comment
thank you very much
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1non-deferrable restructuring costs
Dr Andrew Read
4non-recoverable restructuring costsCarl Sennett
4restructuring costs not eligible for recognition as provisionsRobinB
4non-accruable restructuring costs
Derek Gill Franßen


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
non-deferrable restructuring costs


Explanation:
Think this should be right...

--------------------------------------------------
Note added at 5 mins (2004-08-11 12:44:06 GMT)
--------------------------------------------------

Not exact phrase, but these show \"non-deferrable\" in a similar context:

http://btcweb.biz/btcatsbpaper.htm
http://biz.yahoo.com/e/031107/amh10-q.html
http://www.prnewswire.com/cgi-bin/stories.pl?ACCT=105&STORY=...



Dr Andrew Read
United Kingdom
Local time: 17:44
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  mirina
1 hr

neutral  Derek Gill Franßen: I think "non-deferrable" means "unaufschiebbar"...
1 hr

neutral  RobinB: Agree with Derek: "non-deferrable" would be "nicht abgrenzbar".
1 hr
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
nicht-rückstellbare Restrukturierungskosten
restructuring costs not eligible for recognition as provisions


Explanation:
Not exactly elegant, admittedly, but probably better than "restructuring costs for which no provisions may be recognised".

IAS 37 goes into the eligibility or non-eligibility of restructuring costs for recognition as provisions in some detail.

*If* the accounting standard is US GAAP (you don't mention the accounting standard involved, unfortunately), it would be:

"restructuring costs not eligible for accrual", "non-accruable restructuring costs", or something similar.

RobinB
Germany
Local time: 18:44
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 909
Grading comment
thank you very much
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
non-accruable restructuring costs


Explanation:
"accrual" = "Rückstellung"

See: Tenneco Automotive Inc. WebCenter - [ Diese Seite übersetzen ]
... tax non-accruable restructuring expense of $2 million, or 2-cents per diluted share.
The second quarter 2001 results include pre-tax restructuring costs of $10 ...
www.shareholder.com/tenneco/news/20020722-85939.cfm - 69k - Im Cache - Ähnliche Seiten

:-)

Derek Gill Franßen
Germany
Local time: 18:44
Works in field
Native speaker of: English
PRO pts in category: 59
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
non-recoverable restructuring costs


Explanation:
My reasoning is as follows: the costs have been incurred in this financial year, and there's no way of offsetting them or reducing them by any fure counterclaim, so have to be taken through the profit and loss account this year. BUT, as they're an exceptional item (you don't have a restructuring every year ... hopefully) you would want to show them separately below the trading profit (or loss) line so your investors, bankers, etc., realise what the "real" result of your trading is.

Carl Sennett
United Kingdom
Local time: 17:44
Works in field
Native speaker of: Native in EnglishEnglish
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Changes made by editors
Aug 3, 2005 - Changes made by Natalie Wilcock:
Field (specific)(none) » Accounting


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