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14:00 Aug 29, 2019 |
Swedish to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Christopher Schröder United Kingdom | ||||||
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Summary of answers provided | ||||
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5 +2 | Right-of-use assets |
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4 | (user-) licensed assets; loaned assets |
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2 | asset utilisation rights? |
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Discussion entries: 1 | |
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asset utilisation rights? Explanation: Well this is pretty much a guess, but I can at least give you one reference where it is used in the context of an annual report and with reference to leasing. http://www.transdevplc.co.uk/cmsUploads/news/files/en_annual... "Intangible assets and other asset utilisation rights whose lives are directly related to the existence of a concession or lease arrangement are amortised over the term of the respective contractual arrangements" |
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(user-) licensed assets; loaned assets Explanation: I like Gullberg's dictionary entry of 'beneficial interest' for nyttjanderätt - buried in a long and rambling list - legalistically, perhaps: 'assets in which a beneficial interest subsists' (the 'licensee' or grantee would have an 'interest in possession') - but dilsike that old chestnut of that grating Roman civil law term of usufruct, also shamefully showing up on IATE, except for Scots law consumption (a.k.a. a liferent vs. ENG a life interest). Example sentence(s):
Reference: http://www.proz.com/kudoz/swedish-to-english/law-contracts/5... Reference: http://support.na.sage.com/selfservice/viewContent.do?extern... |
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Right-of-use assets Explanation: Is what they are called, cf IFRS 16 |
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Notes to answerer
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