English to Russian Bus/Financial Finance (general)

Контекст:

примечания к бухгалтерской отчетности.

Переводимый абзац:

"For such purposes we eliminate any that relate to debt and debt-like items such as pension provisions, lease liabilities and customer advances."


Пример использования (и подробное перечисление того, что может составлять DLI):

10 Keys for acquisition due diligence

7. Debt and debt-like items: The amount of financial leverage as considered in the buyer's model may not only reduce purchase price, but also impact the selling price in the buyer's exit. There may be liabilities a buyer may wish to consider as debt-like, and therefore, either exclude from the deal or seek as a reduction in the purchase price. If debt is to be excluded from the transaction, the buyer should ensure the definition of debt in the SPA is sufficient to require a reduction in purchase price. Key items that could be considered debt-like in nature include operating or capital leases, unusual provisions in employment agreements or purchase and supply agreements, financial guarantees and other financial instruments, environmental contingencies, litigation and acquisition earn outs.
http://www.accountingweb.com/topic/10-keys-acquisition-due-d...