Translation of "Fremdkapitalzinsen" in English

The ZT’s total interest on borrowed capital amounts to EUR 1,07 million a year.

Borrowing costs are recognized in the income statement using the effective interest method.

No borrowing costs were capitalised in the year under review.

The tax deductibility of borrowing costs is an important factor in that regard.

In the period under review, CHF 1 million of interest on assets under construction was capitalized.

The average cost of debt (WACD) will decrease from the actual 3.5 percent to 2.7 percent.

Besides the EUR 0,10 million in interest on loans that is not covered annually, there is also the interest on capital that is not covered.

The additional interest on the outside funds — up to the amount of the risk-free interest rate — should therefore be deducted in full from the return demanded by the Land as an investor.

An enterprise's financial charges essentially constitute interest paid on loans, even though the concept of "financial charges" used here for reasons inherent in the technical problems of in­ternational comparability is broader than the traditional con­cept of "interest paid".

An enterprise's financial charges essentially constitute interest paid on loans, even though the concept of financial charges used here (for reasons inherent in the technical problems of in ternational comparability) is broader than the traditional concept of "interest paid".

The average weighted maturity of the outstanding debts is approximately 4.9 years while the average interest rate of the long-term debt is 1.8%.

As a result of the additional interest on debt capital and increased operating expenses, total expenses including tax increased from CHF 18 million in the previous year to CHF 31 million.

Secondly, interest expenses from the recognition of the borrowing costs for our newly opened properties rose by Euro 5.6 million to Euro 33.6 million.

Legal regulations such as the interest ceiling rule which limits the tax deductibility of interest rates on borrowing represent additional hurdles for companies in the real estate sector.

Borrowing costs are capitalised for certain items of property, plant and equipment whose acquisition or production exceeds one year as soon as the definition of a qualifying asset is met.

The weighting of forms of financing for passenger transport, rail freight transport, logistics, infrastructure and the integrated rail system corresponds to that of DB Group as the tax shield resulting from the tax-deductible status of debt interest arises, as a rule, from the fact that DB Group is a consolidated tax group.

Secondly, interest expenses grew by € 1.4 million to € 28.0 million due to the initial recognition of interest on debt arising from the Árkád Pécs and Phoenix-Center properties, both of which opened in the year under review.

The average weighted maturity of the outstanding debts is approximately 5.2 years while the average interest rate is 1.8%.

Increased investment activity and the newly opened shopping centers pushed borrowing costs up Euro 5.3 million to Euro 38.9 million.

The leverage refers to the fact that the return on equity is higher than the borrowed capital interest and thus, in turn, the return on the deployed capital increases.

Borrowing costs are capitalised for certain items of property, plant and equipment whose acquisition or production exceeds one year as soon as the definition of a qualifying asset is met.