AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 337)

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F-96

Termination benefits

Termination benefits are recognised as an expense when the Group is committed demonstrably, without realistic

possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement

date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termina-

tion benefits for voluntary redundancies are recognised as an expense if the Group has made an offer of volun-

tary redundancy, it is probable that the offer will be accepted, and the number of acceptances can be estimated

reliably. If benefits are payable more than 12 months after the reporting period, then they are discounted to their

present value.

Short-term employee benefits

Short-term employee benefit obligations are measured on an undiscounted basis and are expensed as the related

service is provided.

A liability is recognised for the amount expected to be paid under short-term cash bonus or profit-sharing plans

if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided

by the employee, and the obligation can be estimated reliably.

Share-based payments

The grant date fair value of share-based payment awards granted to employees is recognised as an employee

expense, with a corresponding increase in equity, over the period that the employees unconditionally become

entitled to the awards. The amount recognised as an expense is adjusted to reflect the number of awards for

which the related service and non-market vesting conditions are expected to be met, such that the amount ulti-

mately recognised as an expense is based on the number of awards that do meet the related service and non-

market performance conditions at the vesting date. For share-based payment awards with non-vesting conditions,

the grant date fair value of the payment is measured to reflect such conditions and there is no true-up for differ-

ences between expected and actual conditions.

k) Provisions

A provision is recognised if, as a result of a past event, the Group has a present legal or constructive obligation

that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle

the obligation. The Group accrues for losses associated with environmental obligations when such losses are

probable and can be estimated reliably. Provisions are determined by discounting the expected future cash flows

at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the

liability. The unwinding of the discount is recognised as finance cost.

Warranties

A provision for warranties is recognised when the underlying products or services are sold. The provision is

based on historical warranty data and a weighting of all possible outcomes against their associated probabilities.

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