Abgrenzungen für Erträge

English translation: deferred income

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abgrenzungen für Erträge
English translation:deferred income
Entered by: Michaela Sommer

11:25 Mar 22, 2006
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 Sommer
Local time: 14:00
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 .

Selected response from:

RobinB
United States
Local time: 07:00
Grading comment
Thanks for reassuring, Robin!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3deferred income
RobinB


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 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
United States
Local time: 07:00
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 969
Grading comment
Thanks for reassuring, Robin!

Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak: As if I would ever disagree with Robin about something like this? :-)
9 mins

agree  Teresa Reinhardt
2 hrs

agree  Alison Schwitzgebel
5 hrs
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