przeklasyfikowania z prawa do aktywa

English translation: reclassifications from right-of-use assets

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Polish term or phrase:przeklasyfikowania z prawa do aktywa
English translation:reclassifications from right-of-use assets
Entered by: Monika Marczak

22:58 Apr 14, 2020
Polish to English translations [PRO]
Bus/Financial - Accounting / sprawozdanie finansowe
Polish term or phrase: przeklasyfikowania z prawa do aktywa
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
Monika Marczak
Local time: 09:24
reclassifications from right-of-use assets
Explanation:
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...

--------------------------------------------------
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...
Selected response from:

mike23
Poland
Local time: 01:24
Grading comment
Thank you!
4 KudoZ points were awarded for this answer



Summary of answers provided
2 +1reclassifications from the right to (use) an asset
Frank Szmulowicz, Ph. D.
3reclassification from usufruct of the asset to [ownership] of the asset
TechLawDC
2 +1reclassifications from right-of-use assets
mike23


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
reclassifications from the right to (use) an asset


Explanation:
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...

Frank Szmulowicz, Ph. D.
United States
Local time: 19:24
Works in field
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 151

Peer comments on this answer (and responses from the answerer)
agree  TranslateWithMe
4 hrs
  -> Dziękuję TranslateWithMe.
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9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
reclassification from usufruct of the asset to [ownership] of the asset


Explanation:
Alternative: ((a little more pretentious)) reclassification from usufruct of the asset to [naked ownership] of the asset

--------------------------------------------------
Note added at 9 hrs (2020-04-15 08:36:38 GMT)
--------------------------------------------------

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.)

TechLawDC
United States
Local time: 19:24
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 11
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
reclassifications from right-of-use assets


Explanation:
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...

--------------------------------------------------
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...

mike23
Poland
Local time: 01:24
Native speaker of: Native in PolishPolish
PRO pts in category: 79
Grading comment
Thank you!

Peer comments on this answer (and responses from the answerer)
agree  Grzegorz Mysiński
56 mins
  -> Dziękuję.
Login to enter a peer comment (or grade)



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