Translation of "Gebildeten rückstellungen" in English

The partial settlement is covered by provisions already recognized by Infineon.

However, I find the provisions allocated for handling the consequences of unforeseen incidents to be insufficient, in particular the appropriation allocated for handling immigration that increased in the wake of the riots in North Africa and for the partnership initiatives.

It guarantees that the permanent establishment of the company continues to enjoy the exemption of the provisions or reserves properly constituted by it before the transfer of the registered office.

To this sum there shall be added the amount of provisions for claims outstanding established at the end of the last financial year.

The part of this contribution which did not correspond to the provisions set aside would cover this additional cost for a period of 10 years.

In addition, on account of the fact that the employer’s contribution introduced by this Law is in full discharge of liabilities, France Télécom immediately wrote back at 31 December 1996 the provision earmarked in these accounts for the payment of its future liabilities.

Moreover, the exceptional contribution includes the write-back of the accounting provisions set aside until 1996 and which had become redundant.

The Member States shall take the necessary measures to ensure that, where provisions or reserves properly constituted by the transferring company are partly or wholly exempt from tax and are not derived from permanent establishments abroad, such provisions or reserves may be carried over, with the same tax exemption, by the permanent establishments of the receiving company which are situated in the Member State of the transferring company, the receiving company thereby assuming the rights and obligations of the transferring company.

This variable shall include, on the one hand, charges for value adjustments in respect of loans and advances and provisions for contingent liabilities and for commitments to be shown under Off-balance sheet items, on the other hand, credits from the recovery of written-off loans and advances and amounts written back following earlier value adjustments and provisions.

The provisions made by France Télécom enabled France Télécom to reduce the net financial effort to be made, since it confined itself to paying, in a single year, the additional cost of the reform to the State for 10 years.

In addition, in the absence of including in the Law the fact that the employer’s contributions are henceforth in full discharge of liabilities, France Télécom would have had to continue to meet significantly higher provisioning needs in relation to the provisions of EUR 3,6 billion already set aside in 1996.

As regards the compatibility of the asset guarantee, the Commission notes that the measure serves the purpose of allowing ÖVAG to reverse its already built loan loss provisions.

This can mean that the technical provisions established, although initially prudent, ultimately prove insufficient.

However, the Commission decided to keep the rate of the levy at 0 % in 2001, since the provisions entered In the ECSC balance sheet at 31 De cember 2000 were deemed sufficient to maintain the ECSC's budgetary activity at the appropriate level until the expiry of the Treaty.

The levy was set at zero in 1998, as projections revealed that the provisions set up would be sufficient to keep budgetary activity at a levelcommensurate with the social and research aid requirements so far identified until expiry of the Treaty, while meeting the target of maintaininga level of reserves equal to 100% of the loans outstanding after 23 July2002 which are not guaranteed by a Member State.

Following the law clarifying the ownership status of the high-voltage electricity grid, the reserves previously built up by EDF became superfluous.

The amounts in question include annuities, surrenders, adjustments of claims in respect of previous years still outstanding at the balance sheet date, losses incurred but not reported, external and internal direct and indirect claims settlement costs and entries and withdrawals of lossprovisions to and from ceding insurance undertakings and reinsurers.

The amounts in question include annuities, surrenders, adjustments of claims in respect of previous years still outstanding at the balance sheet date, losses incurred but not reported, extergal and internal direct and indirect claims settlement costs and entries and withdrawals of lossprovisions to and from ceding insurance undertakings and reinsurers.

The surplus of ECU 40.9 million was the result of liquidating the excess on the provision set aside in the contingency reserve to cover the damages re ferred to in point 4 above.

However, the Commission decided to keep the rate of the levy at 0 % in 2000, since the provisions entered in the ECSC balance sheet at 31 De cember 1999 were deemed sufficient to maintain the ECSC's budgetary activity at the appropriate level until the expiry of the Treaty.

Net other operating income/expenses of € 41 million (2014: € 6 million) include non-recurring income from the completed sale of a property and the announced sale of another as well as from the reversal of provisions recognised for risk protection in connection with the acquisition of Corealcredit; these provisions are no longer required.

If the amount of the allocated provision is higher or lower than the expense, the difference must be booked on a separate general ledger account.

This was due to the utilisation of provisions formed in previous years with the corresponding disburse- ments and the reversal of provisions no longer required.

The Commission had ruled that the reserves set aside by German nuclear power plant operators were compatible with EU competition law.