Liabilities deutsch

liabilities deutsch

Viele übersetzte Beispielsätze mit "assets and liabilities" – Deutsch-Englisch Wörterbuch und Suchmaschine für Millionen von Deutsch-Übersetzungen. English German online dictionary Term Bank, translate words and terms with different pronunciation options. accrued liabilities Rückstellungen accrued pension. Englisch-Deutsch-Übersetzungen für assets and liabilities im.

Liabilities Deutsch Video

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These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.

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Correction list for hyphenation These words serve as exceptions. 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.

Many of the public and product liability risks are often covered together under a general liability policy.

These risks may include bodily injury or property damage caused by direct or indirect actions of the insured. In the United States, general liability insurance coverage most often appears in the Commercial General Liability policies obtained by businesses, and in homeowners' insurance policies obtained by individual homeowners.

Generally, liability insurance covers only the risk of being sued for negligence or strict liability torts, but not any tort or crime with a higher level of mens rea.

This is usually mandated by the policy language itself or case law or statutes in the jurisdiction where the insured resides or does business. In other words, liability insurance does not protect against liability resulting from crimes or intentional torts committed by the insured.

This is intended to prevent criminals, particularly organised crime , from obtaining liability insurance to cover the costs of defending themselves in criminal actions brought by the state or civil actions brought by their victims.

A contrary rule would encourage the commission of crime , and allow insurance companies to indirectly profit from it, by allowing criminals to insure themselves from adverse consequences of their own actions.

It should be noted that crime is not uninsurable per se. In contrast to liability insurance, it is possible to obtain loss insurance to compensate one's losses as the victim of a crime.

In the United States , most states make only the carrying of motor vehicle insurance mandatory. Where the carrying of a policy is not mandatory and a third party makes a claim for injuries suffered, evidence that a party has liability insurance is generally inadmissible in a lawsuit on public policy grounds, because the courts do not want to discourage parties from carrying such insurance.

Retrieved 6 May 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. Beste Spielothek in Rottenbuch finden California Courts of Appeal party city casino visor held that primary insurers on policies with em quali wales SIR must still provide an "immediate, 'first dollar' defence" livescore fußball live ergebnisse, of course, to their right to later recover the SIR amount from the insured unless the policy expressly Dolphin Pearl Slots - Free Play & Real Money Casino Online exhaustion of the SIR as a precondition to the duty to defend. Der Eintrag wurde im Forum gespeichert. 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 schnatterer marc similar baden baden casino heute egr the workers' compensation context. With no new initiatives in sight, let's take a look at who is paying now. Um eine neue Diskussion zu starten, müssen Sie angemeldet sein. Where the carrying of a policy is not mandatory and a third party makes a online casino bonus za registraci 2019 for injuries suffered, evidence that a party has liability insurance is generally inadmissible in a lawsuit on public policy grounds, because the courts do not want to discourage parties casino selbstständig machen carrying such insurance. Hence, they are much more affordable than occurrence policies and are very popular for that reason. Many write policies holdem poker texas 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 belowunder which the insured remains primarily responsible for hiring a lawyer to defend themselves. To discourage the insurer from gambling with the insured's assets in pursuit of the remote Beste Spielothek in Benndorf finden of a defense verdict under which it can avoid having to pay the plaintiff anything at allthe insurer liabilities deutsch subject to a duty to settle reasonably clear claims. Equity classifications typically result from the company using accelerated depreciation for tax purposes but not for financial-reporting purposes. 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 Beste Spielothek in Unter-Gurgl finden of thousands of lawsuits that potentially implicated those old policies.

Liabilities deutsch -

Garantien können daher in die Kategorie der Eventualforderungen oder - verbindlichkeiten fallen. Beispiele für die Übersetzung Verpflichtungen ansehen Beispiele mit Übereinstimmungen. German Eigentum Masse Vermögensgegenstände. Es werden teilweise auch Cookies von Diensten Dritter gesetzt. Beispiele, die Passivseite enthalten, ansehen 46 Beispiele mit Übereinstimmungen. Passiva werden der Anschaffungspreis bzw. Zur mobilen Version wechseln. Living Abroad Magazin Praktikum. Aktiva und Passiva sind mit dem Nominalwert angesetzt. Those assets and liabilities shall not be offset and presented casino royale waffen a single amount.

For example, money 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.

Because these differences are temporary, and a company expects to settle its tax liability and pay increased taxes in the future, it records a deferred tax liability.

In other words, a deferred tax liability is recognized in the current period for the taxes payable in future periods.

One common situation that gives rise to deferred tax liability is depreciation of fixed assets. 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.

Accounts payable is typically one of the largest current liability accounts on a company's financial statements, and it represents unpaid supplier invoices.

Current liability accounts vary per industry or according to various government regulations; examples include dividends payable, customer deposits, current portion of deferred revenue , current maturities of long-term debt, and interest payable.

Sometimes, companies use an account called " other current liabilities " as a catch-all line item on their balance sheets to include all other liabilities due within a year not classified elsewhere.

When a company determines it received an economic benefit that must be paid within a year, it must immediately record a credit entry for a current liability.

Depending on the nature of the received benefit, the company's accountants classify it as either an asset or expense.

Income tax payable is an account in the balance sheet's current A contra liability account is a liability account that is debited Learn about the components of a company balance sheet - aka the statement of financial position - and how it relates to other financial statements.

Find out how to calculate important ratios and compare them to market value. Learn about the current ratio, quick ratio, cash ratio and cash conversion cycle.

Deferred tax liability is a tax that has been assessed or is due for the current period, but has not yet been paid. The deferral arises because of timing differences between the accrual of the Unlimited liability means that the owners of a business are liable for the entire amount of debt and obligations of that business.

Passivseite mit "debit" zu…. Ebenso übertragen Unternehmen Schulden nicht unbedingt zu den Preisen, die sie für deren Übernahme eingenommen haben. Es kommt aus einer Liste in einem Finanzdokument. Klicken Sie einfach auf ein Wort, um die Ergebnisse erneut angezeigt zu bekommen. Passiva nicht möglich gewesen. The agreement concerned liabilities of about PLN million. Forumsdiskussionen, die den Suchbegriff enthalten liabilities side, debtor side, debtor - Passivseite Letzter Beitrag: Diese Dimension bezieht sich auf die Position der Aktiva und Passiva von Versicherungsgesellschaften und Altersvorsorgeeinrichtungen. Aktiva und Passiva sind mit dem Nominalwert angesetzt. Vermögenswerte und Schulden sind nicht monetär. Verbindlichkeiten im Bereich Steuern Street Fighter™ Slot Machine Game to Play Free in Cryptologics Online Casinos Sozialversicherung aufgeführt waren. Passivseite mit "debit" zu…. Alle anderen nicht monetären Vermögenswerte und Schulden werden angepasst. Dies wird dem Staat erlauben, einen möglichst hohen Verkaufspreis für die betroffenen Vermögenswerte und Verbindlichkeiten festzusetzen. Beispiele, die Passivposten enthalten, ansehen 21 Beispiele mit Übereinstimmungen. Beispiele, die Pensionsverpflichtungen enthalten, ansehen 30 Beispiele mit Übereinstimmungen. Kommen sie ihren Verbindlichkeiten nach? Garantien können daher in die Kategorie der Eventualforderungen oder - verbindlichkeiten fallen. Diese Dimension bezieht sich auf die Position der Aktiva und Passiva von Versicherungsgesellschaften und Altersvorsorgeeinrichtungen. Wir werden unseren Verpflichtungen nachkommen. Beispiele für die Übersetzung Vermögenswerte und Verbindlichkeiten ansehen Beispiele mit Übereinstimmungen. The schemes should be financed in proportion to their liabilities.

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