Glossary entry (derived from question below)
Polish term or phrase:
przeklasyfikowania z prawa do aktywa
English translation:
reclassifications from right-of-use assets
Added to glossary by
Monika Marczak
Apr 14, 2020 22:58
4 yrs ago
15 viewers *
Polish term
Professional linguistic services
Native in: English 
, Polish
Works in: Polish to English
przeklasyfikowania z prawa do aktywa
Polish to English
Bus/Financial
Accounting
sprawozdanie finansowe
Zwiększenia, w tym z tytułu:
- nabycia, wytworzenia, oddania do eksploatacji
- przeklasyfikowania z prawa do aktywa
- nakłady na środki trwałe w budowie
- rzeklasyfikowanie z aktywów trwałych przeznaczonych do sprzedaży
- nabycia, wytworzenia, oddania do eksploatacji
- przeklasyfikowania z prawa do aktywa
- nakłady na środki trwałe w budowie
- rzeklasyfikowanie z aktywów trwałych przeznaczonych do sprzedaży
Proposed translations
+1
6 hrs
Selected
reclassifications from right-of-use assets
Reclassifications from right-of-use assets
Chodzi o "aktywa z tytułu prawa do użytkowania", które zostają przeklasyfikowane do innej kategorii aktywów
IFRS 16
Przykład:
...
Reclassification from right-of-use asset
https://forfarmers-annualreport2019.eu/docs/FF_JV_2019/index...
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Note added at 6 hrs (2020-04-15 05:54:38 GMT)
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Another entry will then be required to reclassify the undepreciated balance of the asset from a 'right-of-use' asset to an 'owned' asset
https://books.google.pl/books?id=lM67DwAAQBAJ&pg=PA338&lpg=P...
Reclassification to/from right-of-use asset
https://investor.maersk.com/static-files/984a2b93-0035-40d3-...
https://ml-eu.globenewswire.com/Resource/Download/c93bca1d-5...
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Note added at 6 hrs (2020-04-15 05:58:20 GMT)
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aktywa z tytułu prawa do użytkowania
https://www.google.pl/search?source=hp&ei=RqKWXvLbJMvYaK7ZuN...
--------------------------------------------------
Note added at 7 hrs (2020-04-15 06:01:58 GMT)
--------------------------------------------------
right-of-use asset
https://eur-lex.europa.eu/legal-content/EN-PL/TXT/?uri=CELEX...
--------------------------------------------------
Note added at 10 hrs (2020-04-15 09:11:38 GMT)
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Impact of first application of IFRS16 on balance sheet opening are:
Accounting of rights of use and lease liabilities;
Reclassification of assets and debts relating to existing finance lease as of December 31, 2017;
Reclassification of incentives to rights of use;
Reclassification of provisions for vacant spaces as a deduction to rights of use;
Reclassification of advanced rent payments to right of use;
Reclassification from right of use to financial assets for sub-leases on the residual period of the contract leases.
https://www.publicisgroupe.com/en/investors/impact-of-applic...
https://www.autogrill.com/sites/autogrill14corp/files/relazi...
USD 26 million have been reclassified from lease liability to payables and USD 6 million from right-of-use-assets to receivables.
https://www.icelandairgroup.is/servlet/file/store653/item125...
--------------------------------------------------
Note added at 10 hrs (2020-04-15 09:17:47 GMT)
--------------------------------------------------
ROU - right-of-use
...
Reclassification of deferred property incentives, net of $568 to ROU assets on the Condensed Consolidated Balance Sheet.
Reclassification of deferred property incentives, net of $339 from ROU assets to other current liabilities and other liabilities on the Condensed Consolidated Balance Sheet for property incentives that exceed the associated ROU asset.
https://sec.report/Document/0000072333-19-000152/0000072333-...
--------------------------------------------------
Note added at 10 hrs (2020-04-15 09:25:36 GMT)
--------------------------------------------------
Dynacor Gold Mines Inc.
8. Property, plant and equipment
...
Reclassification to right-of-use assets
...
Reclassification from right-of-use assets
https://www.dynacor.com/wp-content/uploads/2019/11/fs_q32019...
--------------------------------------------------
Note added at 14 hrs (2020-04-15 13:36:00 GMT)
--------------------------------------------------
Przykład:
przeklasyfikowanie na aktywa z tytułu prawa do użytkowania
https://money2.wpcdn.pl/gielda/gpw/espi/129/6488029726451329...
Chodzi o "aktywa z tytułu prawa do użytkowania", które zostają przeklasyfikowane do innej kategorii aktywów
IFRS 16
Przykład:
...
Reclassification from right-of-use asset
https://forfarmers-annualreport2019.eu/docs/FF_JV_2019/index...
--------------------------------------------------
Note added at 6 hrs (2020-04-15 05:54:38 GMT)
--------------------------------------------------
Another entry will then be required to reclassify the undepreciated balance of the asset from a 'right-of-use' asset to an 'owned' asset
https://books.google.pl/books?id=lM67DwAAQBAJ&pg=PA338&lpg=P...
Reclassification to/from right-of-use asset
https://investor.maersk.com/static-files/984a2b93-0035-40d3-...
https://ml-eu.globenewswire.com/Resource/Download/c93bca1d-5...
--------------------------------------------------
Note added at 6 hrs (2020-04-15 05:58:20 GMT)
--------------------------------------------------
aktywa z tytułu prawa do użytkowania
https://www.google.pl/search?source=hp&ei=RqKWXvLbJMvYaK7ZuN...
--------------------------------------------------
Note added at 7 hrs (2020-04-15 06:01:58 GMT)
--------------------------------------------------
right-of-use asset
https://eur-lex.europa.eu/legal-content/EN-PL/TXT/?uri=CELEX...
--------------------------------------------------
Note added at 10 hrs (2020-04-15 09:11:38 GMT)
--------------------------------------------------
Impact of first application of IFRS16 on balance sheet opening are:
Accounting of rights of use and lease liabilities;
Reclassification of assets and debts relating to existing finance lease as of December 31, 2017;
Reclassification of incentives to rights of use;
Reclassification of provisions for vacant spaces as a deduction to rights of use;
Reclassification of advanced rent payments to right of use;
Reclassification from right of use to financial assets for sub-leases on the residual period of the contract leases.
https://www.publicisgroupe.com/en/investors/impact-of-applic...
https://www.autogrill.com/sites/autogrill14corp/files/relazi...
USD 26 million have been reclassified from lease liability to payables and USD 6 million from right-of-use-assets to receivables.
https://www.icelandairgroup.is/servlet/file/store653/item125...
--------------------------------------------------
Note added at 10 hrs (2020-04-15 09:17:47 GMT)
--------------------------------------------------
ROU - right-of-use
...
Reclassification of deferred property incentives, net of $568 to ROU assets on the Condensed Consolidated Balance Sheet.
Reclassification of deferred property incentives, net of $339 from ROU assets to other current liabilities and other liabilities on the Condensed Consolidated Balance Sheet for property incentives that exceed the associated ROU asset.
https://sec.report/Document/0000072333-19-000152/0000072333-...
--------------------------------------------------
Note added at 10 hrs (2020-04-15 09:25:36 GMT)
--------------------------------------------------
Dynacor Gold Mines Inc.
8. Property, plant and equipment
...
Reclassification to right-of-use assets
...
Reclassification from right-of-use assets
https://www.dynacor.com/wp-content/uploads/2019/11/fs_q32019...
--------------------------------------------------
Note added at 14 hrs (2020-04-15 13:36:00 GMT)
--------------------------------------------------
Przykład:
przeklasyfikowanie na aktywa z tytułu prawa do użytkowania
https://money2.wpcdn.pl/gielda/gpw/espi/129/6488029726451329...
4 KudoZ points awarded for this answer.
Comment: "Thank you!"
+1
1 hr
Frank Szmulowicz, Ph. D.
United States
United States
Native in Polish
&
English
Works in field
United States
On time, on target, on budget.
Native in: English , Polish
Works in: Polish to English, English to Polish, Russian to Polish, and 1 more.
Related KudoZ points
:
151
reclassifications from the right to (use) an asset
The document speaks of prawa do użytkowania so perhaps it is the right to use an asset.
Rzeczowe aktywa trwałe i prawo do użytkowania aktywa
Prawo do użytkowania aktywa
https://money2.wpcdn.pl/gielda/gpw/espi/129/6497729853335681...
Rzeczowe aktywa trwałe i prawo do użytkowania aktywa
Prawo do użytkowania aktywa
https://money2.wpcdn.pl/gielda/gpw/espi/129/6497729853335681...
9 hrs
reclassification from usufruct of the asset to [ownership] of the asset
Alternative: ((a little more pretentious)) reclassification from usufruct of the asset to [naked ownership] of the asset
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Note added at 9 hrs (2020-04-15 08:36:38 GMT)
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Alternative 2: reclassification from usufruct of an asset to [ownership] of the asset.
Alternative 3: reclassification from usufruct of an asset to [ownership] of an asset.
(You know how funny these accountants are when they get to talking.)
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Note added at 9 hrs (2020-04-15 08:36:38 GMT)
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Alternative 2: reclassification from usufruct of an asset to [ownership] of the asset.
Alternative 3: reclassification from usufruct of an asset to [ownership] of an asset.
(You know how funny these accountants are when they get to talking.)
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