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toevallen aan

English translation: accrue to

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Dutch term or phrase:toevallen aan
English translation:accrue to
Entered by: Neil Cross
Options:
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07:45 Oct 18, 2007
Dutch to English translations [PRO]
Bus/Financial - Finance (general)
Dutch term or phrase: toevallen aan
De activiteiten van bedrijf X worden gekocht doordat bedrijf Y alle aandelen koopt. De nettowinst tussen de datum van de meest recente balans en de verkoop valt toe aan bedrijf X.
Titia Dijkstra
Local time: 06:53
accrue to
Explanation:
Source: Juridisch Lexicon

--------------------------------------------------
Note added at 58 mins (2007-10-18 08:43:52 GMT)
--------------------------------------------------

Titia, "accrue to" can definitely be used for one-off amounts.

Here's an example from Her Majesty's Revenue & Customs (God bless them!):
"Any gain or loss crystallised by the deemed sale accrues to C (residual) and is chargeable to tax at the main CT rate"

http://www.hmrc.gov.uk/manuals/greitmanual/GREIT05020.htm
Selected response from:

Neil Cross
United Kingdom
Local time: 05:53
Grading comment
Thanks for really dealing with my question and the comments about the Oxfo!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +5accrue to
Neil Cross
4 +2accrue(s) toKen Cox
4 -1attribute
Albert Stufkens


  

Answers


15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
accrue(s) to


Explanation:
according to van Dale (and my spontaneous reaction); with an inheritance it would be 'devolve(s) on

Ken Cox
Local time: 06:53
Native speaker of: Native in EnglishEnglish
PRO pts in category: 37

Peer comments on this answer (and responses from the answerer)
agree  writeaway: yep, good ol' Van Dale explains it all....... ;-)
15 mins

agree  Lawyer-Linguist: + with regard to the other context you mention (inheritance)
3 hrs

neutral  Albert Stufkens: The vast majority of meanings of this term in the various disciplines indicates a process of 'accumulation'.
8 hrs
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10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
accrue to


Explanation:
Source: Juridisch Lexicon

--------------------------------------------------
Note added at 58 mins (2007-10-18 08:43:52 GMT)
--------------------------------------------------

Titia, "accrue to" can definitely be used for one-off amounts.

Here's an example from Her Majesty's Revenue & Customs (God bless them!):
"Any gain or loss crystallised by the deemed sale accrues to C (residual) and is chargeable to tax at the main CT rate"

http://www.hmrc.gov.uk/manuals/greitmanual/GREIT05020.htm

Neil Cross
United Kingdom
Local time: 05:53
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Grading comment
Thanks for really dealing with my question and the comments about the Oxfo!
Notes to answerer
Asker: I did look it up before I put in the question. My (huge) Oxford dictionary of English specifies, however, that "accrues to" is for amounts received regularly over time, this is a one time sales transaction.

Asker: OK, thanks!


Peer comments on this answer (and responses from the answerer)
agree  writeaway: The Nl-En Van Dale has it too and even specifies "winsten e.d"
2 mins
  -> Thanks. I didn't think to look in Van Dale (doh!).

agree  Ken Cox: even the Oxford dico isn't always right
2 hrs
  -> Cheers, Ken! Great minds etc.

agree  Lawyer-Linguist
3 hrs
  -> Thanks, Deborah.

neutral  Albert Stufkens: The vast majority of meanings of this term in the various disciplines indicates a process of 'accumulation'.
8 hrs
  -> Possibly so, Albert, but the usage of "accrue to" is quite different from that of "accrue" on its own.

agree  Tina Vonhof: My Oxford word finders says: to come as a natural increase or advantage (esp. financial).
14 hrs
  -> Thanks, Tina.

agree  CI95: sounds perfectly natural to me
23 hrs
  -> Thanks, Anglo.
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
attribute


Explanation:
It is a matter of entitlement.

If it is a matter of accounting in the sense of posting, then it would have been "allocate".

Example sentence(s):
  • The net profit shall be attributed to company X
Albert Stufkens
Netherlands
Local time: 06:53
Specializes in field
Native speaker of: Native in DutchDutch, Native in EnglishEnglish
PRO pts in category: 19

Peer comments on this answer (and responses from the answerer)
disagree  Lawyer-Linguist: Is a matter of entitlement, but correct term in this context in EN is "accrues to", which means toekomen aan - you're confusing it with "accrue" - "toevallen" here is a given, you're missing the legal subtlety of it/good to hear-it's HIGHLY relevant here!
22 hrs
  -> Oh, definitely so, in the financial and accounting sense!// In the sense of "toerekenen"./// I do not underestimate your LEGAL expertise.
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Changes made by editors
Oct 23, 2007 - Changes made by Neil Cross:
Created KOG entryKudoZ term » KOG term


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