ألمانية - الإنجليزية
تعريف gegenverrechnung في ألمانية الإنجليزية القاموس.
- set-off
- In presswork, when the ink of a printed sheet rubs off or marks the next sheet as it is being delivered Also called offset
- Undesirable transfer of wet ink from the top of one sheet to the underside of another as they lie in the delivery stack of a press Also called offset
- When undried ink is passed from the image on one sheet to the reverse of the next sheet in the pile
- Ink from a printed sheet rubs off or marks the next sheet as it is being delivered Also called offset
- If a legally enforceable right exists to set off recognised amounts of financial assets and liabilities and the Group intends to settle on a net basis or to realise the asset and settle the liability simultaneously, all related financial effects are netted Fixed assets Impairment of assets The carrying value of assets is reviewed at each balance sheet date to assess whether there is any indication of impairment If any such indication exists, the recoverable amounts of the assets are estimated Where the carrying value exceeds the estimated recoverable amount such assets are written down to their recoverable amount If the circumstances leading to the impairment no longer exist, the appropriate portion of the impairment loss previously recognised is written back
- The right of the obligor to deduct an amount that the originator owes to him, from the amount he owes to the originator A right of set-off is considered to be a defect in the receivables being assigned Normally, the receivables sale agreement would contain a warranty that there is not right of set-off with the obligor
- The marking of a sheet by the transfer of ink from the sheet lyimng next to it This can be avoided by the use of an anti-set-off spray