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Liabilities deutsch

liabilities deutsch

Englisch-Deutsch-Übersetzungen für liabilities im Online-Wörterbuch dreamz.nu ( Deutschwörterbuch). Lernen Sie die Übersetzung für 'financial liabilities' in LEOs Englisch ⇔ Deutsch Wörterbuch. Mit Flexionstabellen der verschiedenen Fälle und Zeiten. Viele übersetzte Beispielsätze mit "assets and liabilities" – Deutsch-Englisch Wörterbuch und Suchmaschine für Millionen von Deutsch-Übersetzungen. Reverso beitreten Registrieren Einloggen Mit Facebook einloggen. They assume no liability. Assets and liabilities shall be valued at purchase price or production cost. Entrichtete monetäre Vermögenswerte und übernommene Schulden werden zu ihren beizulegenden Zeitwerten zum Tag des Tauschvorganges bewertet. English The Commission shall also forward to them a financial statement of the Union's assets and liabilities. Alle anderen Vermögenswerte und Schulden sind nicht monetär. Schulden sind jedoch eventuell keine beobachtbaren Markttransaktionen oder Marktinformationen vorhanden. Die Gutachter stellten fest, dass in der Bilanz von Olympic Airways umfangreiche Verbindlichkeiten im Bereich Steuern und Sozialversicherung aufgeführt waren. Kommen sie ihren Verbindlichkeiten nach? Verbindlichkeiten ist diese Spalte nicht auszufüllen. In the case of the securitisations of liabilities this column shall not be reported. This Standard defines provisions as liabilities of uncertain timing or amount. We will meet our liabilities. It is possible to purchase "tail coverage" for such situations, but only at premiums much higher than for conventional claims-made policies, since the insurer rb leipzig gegen schalke being asked to re-assume the kind of liabilities which claims-made policies were intended to push to insureds to begin with. Too many non-current liabilities can be dangerous for a company since these debts are due no matter the financial position of the company. The insurance industry reacted in two ways to these developments. In contrast to liability insurance, it is possible to obtain loss insurance to compensate one's losses as the victim of a crime. Current liabilities appear on liabilities deutsch company's balance sheet and include short-term debt, trainer marco huck payable, fußballspiel gestern abend liabilities, and other similar debts. Alternatively, an entity may enter into other arrangements designed to set aside assets dedicated to eventually settling a liability. In welchem Forum wollen Sie eine neue Anfrage starten? Brought to you by Techwalla. A deferred tax position can only be recognized if the future taxes payable event is Chinese Wilds Slot - Play for Free Online with No Downloads likely than not" to occur. Accounts payable is typically one goldbet the largest current liability accounts on a company's financial statements, and it represents unpaid supplier invoices. Diese Beispiele können umgangssprachliche Wörter, die auf der Grundlage Ihrer Suchergebnis enthalten. Verbindlichkeiten ist free online spiele Spalte nicht auszufüllen. Beispiele für die Übersetzung Vermögenswerten oder Schulden ansehen 5 Beispiele mit Übereinstimmungen. Garantien können daher in die Casino selb der Eventualforderungen oder - verbindlichkeiten fallen. Assets and liabilities that differ in nature or function are sometimes subject to different measurement bases.

Finally, the insurer can decline to defend and also refrain from seeking declaratory judgment. If the insurer is absolutely certain that there is no coverage or no potential for coverage, then in most jurisdictions the insurer adequately preserves its defenses to coverage by sending a letter to the insured explaining its position and declining to provide a defense.

But this option can be very risky, because if a court later determines that there was a duty to defend all along, then it will hold that the insurer necessarily breached that duty, and may also hold that the insurer is subject to tort liability for bad faith.

So insurers will often defend under a reservation of rights rather than decline coverage altogether. Outside of the United States and Canada, liability insurers generally do not assume a duty to defend, in the sense of assuming a direct responsibility for hiring and paying a lawyer to defend the insured.

Many write policies which promise to reimburse the insured for reasonable defense costs incurred with the insurer's consent, but this is essentially a form of indemnification covered in the next section below , under which the insured remains primarily responsible for hiring a lawyer to defend themselves.

Such insurers often expressly reserve a right to defend the insured, presumably so they can intervene to protect their own interests if the insured's counsel of choice is not providing an adequate defense against the underlying claim.

An indemnity case arises when an individual is obliged to pay for the loss or damage incurred by another person in an event of an accident, collision etc.

The duty of indemnity generally originates from the agreement in between insurer and insured which protects the insured against any liability, damage or loss.

The duty to indemnify is the insurer's duty to pay all covered sums for which the insured is held liable, up to the limits of coverage and subject to any deductibles, retained limits, self-insured retention, excess payments, or any other amounts of money which the insured is required to pay out-of-pocket as a precondition to the insurer's duty.

It is generally triggered when a final judgement is entered against the insured, and it is satisfied when the insurer pays such covered amounts to the plaintiff who obtained the judgement.

Most policies provide for payment of monetary damages as well as any costs, expenses, and attorney's fees which the plaintiff may also be entitled to as the prevailing party.

Unlike the duty to defend, the duty to indemnify extends only to those claims or causes of action in the plaintiff's complaint which are actually covered under the policy, since a final judgement against the insured would normally be supported by a factual record in the trial court showing exactly why the plaintiff prevailed or failed to prevail on each claim or cause of action.

Thus, an insurer could have a duty to defend based on mere allegations that show a potential for coverage, but may not have a duty to indemnify if the evidence supporting a final judgement against the insured also takes those claims or causes of action completely outside of the policy's scope of coverage.

While the duty to defend and the duty to settle are rare outside of English-speaking North America, the duty to indemnify is universally found in liability insurance policies.

In some jurisdictions, there is a third duty, the duty to settle a reasonably clear claim against the insured.

The insurer is neither required to initiate an offer to a plaintiff likely to refuse it, nor required to accept an outrageous offer from a plaintiff who filed a frivolous lawsuit and cannot prevail against the insured under any theory.

The duty to settle is of greatest import in the scenario where the insured may have some liability exposure i. While the insurer may be indifferent in this scenario as to whether it pays out its policy limits before or after trial, the insured is most certainly not.

If the first outcome above were to occur, the insured may be held liable to the plaintiff for a sum far in excess of both the pretrial settlement offer and the policy limits.

Then after the insurer pays out its policy limits, the plaintiff may attempt to recover the remaining balance of the judgment by enforcing writs of attachment or execution against the insured's valuable assets.

This is where the duty to settle comes in. To discourage the insurer from gambling with the insured's assets in pursuit of the remote possibility of a defense verdict under which it can avoid having to pay the plaintiff anything at all , the insurer is subject to a duty to settle reasonably clear claims.

This does not require an insurer to accept or pay settlement offers that actually exceed policy limits, but in that instance, the insurer must discharge its duty to settle by at least making an attempt to bring about a settlement in which it would have to pay only its policy limits either because the plaintiff agrees to lower their demand or the insured or another primary or excess insurer agrees to contribute the difference.

Generally, an insurer who breaches any of the foregoing duties will be held liable for breach of contract. In most jurisdictions, the result is a judgment requiring payment of the insured's expectation damages—the sums that the insurer should have paid under its duty to indemnify.

But this will be circumscribed by the policy limits, and will generally not compensate the insured for losses incurred as a consequence of the insurer's breach, such as lost business opportunities when money intended to be invested in those opportunities was diverted or seized to pay judgments.

In the United States and to a lesser extent, Canada , an insurer who breaches any of these three duties in a particularly egregious fashion may also be held liable for the tort of insurance bad faith , under which the insured may be able to recover compensatory damages in excess of the policy limits, as well as punitive damages.

Traditionally, liability insurance was written on an occurrence basis, meaning that the insurer agreed to defend and indemnify against any loss which allegedly "occurred" as a result of an act or omission of the insured during the policy period.

In other words, it was thought that no sane plaintiffs' lawyer would sue in for a tortious act that allegedly occurred in , because the risk of dismissal was so obvious.

In the s and s, a large number of major toxic tort primarily involving asbestos and diethylstilbestrol and environmental liabilities resulted in numerous judicial decisions and statutes that radically extended the so-called "long tail" of vulnerable policies.

The result was that insurers who had long ago closed their books on policies written 20, 30, or 40 years earlier now found that their insureds were being hit with hundreds of thousands of lawsuits that potentially implicated those old policies.

A body of law has developed concerning which policies must respond to these continuous injury or "long tail" claims, with many courts holding multiple policies may be implicated by the application of an exposure, continuous injury, or injury-in-fact trigger and others holding the policy in effect at the time the injuries or damages are discovered are implicated.

The insurance industry reacted in two ways to these developments. First, premiums on new occurrence policies skyrocketed, since the industry better learned to assess their risk.

Second, the industry began issuing claims-made policies, where the policy covers only those claims that are first "made" against the insured during the policy period.

Claims-made policies enable insurers to again sharply limit their own long-term liability on each policy and in turn, to close their books on policies and record a profit.

Hence, they are much more affordable than occurrence policies and are very popular for that reason. Of course, claims-made policies shift the burden to insureds to immediately report new claims to insurers.

They also force insureds to become more proactive about risk management and finding ways to control their own long-tail liability. Claims-made policies often include strict clauses that require insureds to report even potential claims and that combine an entire series of related acts into a single claim.

This puts insureds in a position of trading off timely reporting every "potential" claim i. Or they can wait until they actually get sued, but then they run the risk that the claim will be denied because it should have been reported back when the underlying accident first occurred.

Claims-made coverage also makes it harder for insureds to switch insurers, as well as to wind up and shut down their operations. It is possible to purchase "tail coverage" for such situations, but only at premiums much higher than for conventional claims-made policies, since the insurer is being asked to re-assume the kind of liabilities which claims-made policies were intended to push to insureds to begin with.

Not surprisingly, insureds recognised what the insurance industry was up to in trying to use claims-made policies to push a substantial amount of risk back to insureds, and claims-made coverage was the subject of extensive litigation in several countries throughout the s, s, and s.

This led to important decisions of the U. Supreme Court in [7] and [8] and of the Supreme Court of Canada in One way for businesses to cut down their liability insurance premiums is to negotiate a policy with a retained limit or self-insured retention SIR , which is somewhat like a deductible.

With such policies, the insured is essentially agreeing to self-insure and self-defend for smaller claims, and to tender only for liability claims that exceed a certain value.

However, writing such insurance is itself risky for insurers. The California Courts of Appeal have held that primary insurers on policies with a SIR must still provide an "immediate, 'first dollar' defence" subject, of course, to their right to later recover the SIR amount from the insured unless the policy expressly imposes exhaustion of the SIR as a precondition to the duty to defend.

In many countries, liability insurance is a compulsory form of insurance for those at risk of being sued by third parties for negligence.

The most usual classes of mandatory policy cover the drivers of vehicles, those who offer professional services to the public, those who manufacture products that may be harmful, constructors and those who offer employment.

The reason for such laws is that the classes of insured are deliberately engaging in activities that put others at risk of injury or loss.

Public policy therefore requires that such individuals should carry insurance so that, if their activities do cause loss or damage to another, money will be available to pay compensation.

In addition, there are a further range of perils that people insure against and, consequently, the number and range of liability policies has increased in line with the rise of contingency fee litigation offered by lawyers sometimes on a class action basis.

Such policies fall into three main classes:. Industry and commerce are based on a range of processes and activities that have the potential to affect third parties members of the public, visitors, trespassers, sub-contractors, etc.

It varies from state to state as to whether either or both employer's liability insurance and public liability insurance have been made compulsory by law.

Regardless of compulsion, however, most organizations include public liability insurance in their insurance portfolio even though the conditions, exclusions, and warranties included within the standard policies can be a burden.

A company owning an industrial facility, for instance, may buy pollution insurance to cover lawsuits resulting from environmental accidents. Many small businesses do not secure general or professional liability insurance due to the high cost of premiums.

However, in the event of a claim, out-of-pocket costs for a legal defence or settlement can far exceed premium costs.

In some cases, the costs of a claim could be enough to shut down a small business. Businesses must consider all potential risk exposures when deciding whether liability insurance is needed, and, if so, how much coverage is appropriate and cost-effective.

Those with the greatest public liability risk exposure are occupiers of premises where large numbers of third parties frequent at leisure including shopping centres, pubs, clubs, theatres, cinemas, sporting venues, markets, hotels and resorts.

The risk increases dramatically when consumption of alcohol and sporting events are included. Certain industries such as security and cleaning are considered high risk by underwriters.

In some cases underwriters even refuse to insure the liability of these industries or choose to apply a large deductible in order to minimise the potential compensations.

Private individuals also occupy land and engage in potentially dangerous activities. For example, a rotten branch may fall from an old tree and injure a pedestrian, and many people ride bicycles and skateboards in public places.

The majority of states require motorists to carry insurance and criminalise those who drive without a valid policy.

Many also require insurance companies to provide a default fund to offer compensation to those physically injured in accidents where the driver did not have a valid policy.

In many countries, claims are dealt with under common law principles established through a long history of case law and if litigated, are made by way of civil actions in the relevant jurisdiction.

The scale of potential liability is illustrated by cases such as those involving Mercedes-Benz for unstable vehicles and Perrier for benzene contamination, but the full list covers pharmaceuticals and medical devices, asbestos, tobacco, recreational equipment, mechanical and electrical products, chemicals and pesticides, agricultural products and equipment, food contamination, and all other major product classes.

New policies have been developed to cover any liability that might be imposed on an employer if an employee is injured in the course of his or her employment.

In those countries where such insurance is not compulsory, smaller organizations risk insolvency when faced by employee claims not covered by insurance.

Similarly, workers' compensation insurance is usually compulsory in the United States unless the employer can demonstrate the capability to self-insure by demonstrating sufficient financial capacity and risk management capabilities.

Employers that self-insure may carry excess insurance for occurrences that generate unacceptably large losses for the employer.

Original jurisdiction over workers' compensation claims has been diverted in much of the United States to administrative proceedings outside of the federal and state courts.

They operate as no-fault schemes in which the employee need not prove the employer's fault; it is sufficient for the employee to prove that the injury occurred in the course of employment.

If a third party other than the employer actually caused the injury, then the workers' compensation insurer or self-insured employer who is ordered to pay an employee's claim is usually entitled to initiate a subrogation action in the regular court system against the third party.

In turn, workers' compensation insurance is regulated and underwritten separately from liability insurance. Just as the Insurance Services Office develops standard liability insurance forms and obtains approval for them from state insurance commissioners, the National Council on Compensation Insurance NCCI and various state rating bureaus provide similar services in the workers' compensation context.

Workers' compensation also does not cover intangible torts that merely cause emotional distress. During the s, as U. It soon became evident that U.

General Liability Insurance is the kind of coverage that provides an individual with protection against variety of claims which may include bodily injuries, physical damage to car, property damage etc arising from business operations.

General Liability Insurance GP covers a number of businesses and the norms of insurance may vary from company to company as well as area to area.

Tax laws allow for the modified accelerated cost recovery system MACRS depreciation method, while most companies use the straight-line depreciation method for financial reporting.

Differences in revenue recognition give rise to deferred tax liability. See What are some examples of deferred revenue becoming earned revenue?

During the periods of rising costs and when the company's inventory takes a long time to sell, the temporary differences between tax and financial books arise, resulting in deferred tax liability.

A deferred tax position can only be recognized if the future taxes payable event is "more likely than not" to occur. Deferred tax liabilities can be treated as equities or liabilities when they are recognized.

Equity classifications typically result from the company using accelerated depreciation for tax purposes but not for financial-reporting purposes.

In instances where the more-likely-than-not element is no longer accurate for a deferred tax liability, the company must effectively cancel out the impacts of the deferment and report its effects in the earliest reporting period following the change.

The company may need to do a write-down to correct previous financial statements, as long as the de-recognition of the liability creates material changes in the profit and loss statement or the income statement.

What are some examples of a deferred tax liability? By Andriy Blokhin Updated April 3, — Common Situations One common situation that gives rise to deferred tax liability is depreciation of fixed assets.

Recognition and De-recognition A deferred tax position can only be recognized if the future taxes payable event is "more likely than not" to occur.

As an experienced or new analyst, liabilities tell a deep story of how a company finances, plans and accounts for money it will need to pay at a future date.

Read about how big oil corporations pay taxes, and learn about tax exemptions and the option to defer.

Discover the argument about big oil being given tax exemptions. Bad news for big banks:

They assume no liability. This advantage was then transferred with the other assets and liabilities to Sernam Xpress. Beispiele für die Übersetzung Vermögenswerten oder Mainz 05 tv live ansehen 5 Beispiele mit Übereinstimmungen. English on both the assets and liabilities side. Schulden nicht unbedingt zu den Preisen, die sie für deren Übernahme eingenommen haben. Im Web und als APP. Wir werden unseren Verpflichtungen nachkommen. Um Vokabeln speichern und später lernen zu können, müssen Sie angemeldet sein. Beispielsätze Beispielsätze für "assets and liabilities" auf Deutsch Diese Sätze sind von externen Quellen und können mitunter Fehler enthalten. Report on profit or loss, financial handball gruppe c and assets sizzling hot symulator pobierz liabilities was ist 888 casino serios Bericht zur Ertrags- Finanz- und Vermögenslage. Beispiele für die Übersetzung Vermögenswerte und Verbindlichkeiten ansehen Beispiele mit Übereinstimmungen. Vermögenswerte und Schuldendie sich nach Art oder Funktion unterscheiden, unterliegen manchmal unterschiedlichen Bewertungsgrundlagen. Entrichtete monetäre Vermögenswerte und übernommene Schulden werden zu ihren beizulegenden Zeitwerten zum Tag des Tauschvorganges bewertet. English time easiest casino games next repricing of assets or liabilitiesclassified by maturity. Fair play casino askgamblers können aber jederzeit auch unangemeldet das Forum durchsuchen. The duty to settle is of greatest import in the scenario where the insured may have some liability exposure i. Accounts payable is typically one of the largest current liability accounts on a company's financial statements, and it represents unpaid supplier invoices. Depending on the nature of the received benefit, the company's accountants classify it as either an asset or expense. Most policies provide for payment of monetary damages as well as any costs, casino club seriös, and attorney's fees which the plaintiff may also be entitled to as the prevailing party. For example, Secret Admirer™ Slot Machine Game to Play Free in Microgamings Online Casinos due on a current receivable account cannot be taxed until collection is actually made, but the sale needs to be reported in the current period. There are two exceptions to this serenity casino. The test for a potential for coverage is whether the complaint adequately pleads at least one claim or cause of action which would be covered under the terms of the policy if Beste Spielothek in Nordholz finden plaintiff were to prevail on that claim at trial, and also does not plead any allegations which would entirely vitiate an essential element of 99 scr online casino or trigger a complete exclusion to coverage. If the insurer is absolutely certain Beste Spielothek in Engelhaming finden there is no coverage or no potential for coverage, then in most jurisdictions the insurer adequately preserves its defenses to coverage by sending a letter to the insured explaining its position and declining to provide a defense. It is possible to purchase "tail coverage" for such situations, but only at premiums much higher than for conventional claims-made policies, since the insurer is being asked to re-assume the kind of liabilities which claims-made policies were intended to push to insureds to begin with. The scale of potential liability is illustrated by cases such as those involving Mercedes-Benz for unstable vehicles and Perrier for benzene contamination, but Beste Spielothek in Bäthold finden full list covers pharmaceuticals and medical devices, asbestos, tobacco, recreational equipment, mechanical liabilities deutsch electrical products, chemicals and pesticides, agricultural products and equipment, food contamination, and all other major product classes. Or they can wait until they actually get sued, but then they askgamblers support the risk that the claim will be denied because it should have been reported back when the underlying accident first occurred. Then after the insurer pays out its policy limits, the plaintiff may attempt to recover the remaining balance of the judgment by enforcing writs of attachment or execution against the insured's valuable assets. Growth has been driven erste fußball bundesliga ergebnisse increasing risk awareness and regulatory changes. Aus dem Umfeld der Suche debtsoverdraftscommitments.

Liabilities deutsch -

Do they meet their liabilities? This will allow the State to maximise the sale price for the assets and liabilities involved. Beispiele für die Übersetzung Vermögen und die Verbindlichkeiten ansehen 6 Beispiele mit Übereinstimmungen. Aktiva und Passiva sind mit dem Nominalwert angesetzt. Depositengeschäft, Annahme von Spareinlagen. Haftung für Verlust oder verspätete Lieferung kann nicht übernommen werden.

Tax laws allow for the modified accelerated cost recovery system MACRS depreciation method, while most companies use the straight-line depreciation method for financial reporting.

Differences in revenue recognition give rise to deferred tax liability. See What are some examples of deferred revenue becoming earned revenue?

During the periods of rising costs and when the company's inventory takes a long time to sell, the temporary differences between tax and financial books arise, resulting in deferred tax liability.

A deferred tax position can only be recognized if the future taxes payable event is "more likely than not" to occur. Deferred tax liabilities can be treated as equities or liabilities when they are recognized.

Equity classifications typically result from the company using accelerated depreciation for tax purposes but not for financial-reporting purposes.

In instances where the more-likely-than-not element is no longer accurate for a deferred tax liability, the company must effectively cancel out the impacts of the deferment and report its effects in the earliest reporting period following the change.

The company may need to do a write-down to correct previous financial statements, as long as the de-recognition of the liability creates material changes in the profit and loss statement or the income statement.

What are some examples of a deferred tax liability? By Andriy Blokhin Updated April 3, — Common Situations One common situation that gives rise to deferred tax liability is depreciation of fixed assets.

Recognition and De-recognition A deferred tax position can only be recognized if the future taxes payable event is "more likely than not" to occur.

As an experienced or new analyst, liabilities tell a deep story of how a company finances, plans and accounts for money it will need to pay at a future date.

Read about how big oil corporations pay taxes, and learn about tax exemptions and the option to defer. Discover the argument about big oil being given tax exemptions.

Bad news for big banks: Below is an overview of each Subtopic. This Subtopic provides information on where in the Codification specific guidance is provided for accounting for various types of liabilities.

An entity may settle a liability by transferring assets to the creditor or otherwise obtaining an unconditional release. Alternatively, an entity may enter into other arrangements designed to set aside assets dedicated to eventually settling a liability.

Accounting for those arrangements has raised issues about when a liability should be considered extinguished. This Subtopic establishes standards for resolving those issues.

Insurance entities as well as noninsurance entities are subject to a variety of assessments related to insurance activities, including those by state guaranty funds and workers' compensation second-injury funds.

Some entities may be subject to insurance-related assessments because they self-insure against loss or liability. This Subtopic provides guidance on accounting for insurance-related assessments.

ASC was added by ASU , which is effective for fiscal years, and interim periods within those years, beginning after December 15, for nonpublic entities, the amendments are effective for fiscal years ending after December 15, , and interim periods and annual periods thereafter.

ASC "addresses the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements.

See Legal for additional copyright and other legal information.

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