08:29 Jul 8, 2000 |
German to English translations [PRO] Bus/Financial - Accounting | ||||
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| Selected response from: Margit Hengsberger (X) Local time: 19:52 | |||
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Summary of answers provided | ||||
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na | See below |
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na | Provisions for compensation payments on termination of employment |
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See below Explanation: This is a bit more difficult to say, because it depends on the company and its business areas/activities! Rueckstellungen are provisions or reserves, whereas Abfertigung can mean dispatch (ie, preparing, concluding, and implementing railroad transportation contract) or customs clearance of goods. So you might be able to say something along the lines "Provisions for dispatching" or "Provisions for customs clearance". It is really hard to say exactly what the Abfertigung might refer to here. |
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Provisions for compensation payments on termination of employment Explanation: Yes, Rückstellungen are accrued liabilities or provisions. But "Abfertigung" in the sense used here has got nothing to do with dispatching. "Abfertigungen" are a specific Austrian thing, I think. "Auf Grund gesetzlicher Regelung steht ArbeitnehmerInnen in Österreich unter bestimmten Voraussetzungen - z. B. Kündigung durch den Arbeitgeber, Tod des Dienstnehmers, Mutterschaft, einvernehmliche Auflösung eines Arbeitsverhältnisses, etc. - eine Abfertigung zu. Die Höhe der Abfertigung richtet sich nach der zeitlichen Zugehörigkeit des Arbeitnehmers zum Betrieb." Companies are legally obliged to make provisions for these compensation payments. Reference: http://www.sparkasse-neunkirchen.at/E1_48.html |
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