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balance sheet provisions

German translation: s.u.

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14:53 Mar 29, 2004
English to German translations [PRO]
Bus/Financial - Accounting
English term or phrase: balance sheet provisions
Project Outline and Scope

Introduction

2.1 XXX has decided to implement IAS 19 with a view of being fully compliant by 1 January 2005. The key goal of this project is to identify and value the liabilities assumed by the group according to IAS 19.

2.2 Full actuarial valuations will be performed as of 31 December 2003 for most retirement and other long term benefit arrangements in conjunction with the adoption of IAS 19. The exercise for fiscal year-end 2003 includes three main goals:

· Calculate the IAS 19 liability as at 31 December 2003 and assess the **balance sheet provisions** required under IAS 19.
· Calculate the project expense for 2004.
· Provide a preliminary view of the Fiscal Year End 2004 **balance sheet provisions**.

2.3 To assess the impact of the adoption of IAS 19, XXX has decided to proceed on a two-step basis:

· By end of April 2004: to have an estimate of the impact of IAS 19 determined on the basis of the plans deemed material by XXX;
· By end of September 2004: to have the final impact of IAS 19, covering all plans within XXX group.


Sind das (Bilanz-)Rückstellungen?
Olaf Reibedanz
Colombia
Local time: 15:51
German translation:s.u.
Explanation:
Sei vorsichtig bei IAS/IFRS 19: Da gibt es nicht nur Rückstellungen sondern auch Abgrenzungen (accrued liabilities/abzugrenzender Aufwand)
Fällige Löhne und Sozialversicherungsbeiträge zB fallen niemals unter Rückstellungen (siehe IAS/IFRS 19.8)
(Ich hasse IAS 19!!)

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Note added at 8 days (2004-04-06 15:10:28 GMT)
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Versuche es mit \"Bilanzverbindlichkeiten\" (obwohl sich bei Überdotierung sogar ein Vermögenswert/Aktivposten ergeben kann!)
Bei Pensionsplänen IN DER REGEL \"Rückstellungen\", bei Abgrenzungen \"Sonstige Verbindlichkeiten\" (Fristigkeit beachten)
Selected response from:

Hans G. Liepert
Switzerland
Local time: 22:51
Grading comment
Danke!!!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1s.u.
Hans G. Liepert
3 +1Bilanzrückstellungen
Alexandra Bühler


Discussion entries: 1





  

Answers


3 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
Bilanzrückstellungen


Explanation:
...

Alexandra Bühler
Germany
Local time: 22:51
Works in field
Native speaker of: Native in GermanGerman
PRO pts in category: 3

Peer comments on this answer (and responses from the answerer)
agree  Gabriele Schuster: Bei Leistungen der betrieblichen Altersversorgung halte ich Bilanzrückstellungen auch für richtig.
1 hr
Login to enter a peer comment (or grade)

21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
s.u.


Explanation:
Sei vorsichtig bei IAS/IFRS 19: Da gibt es nicht nur Rückstellungen sondern auch Abgrenzungen (accrued liabilities/abzugrenzender Aufwand)
Fällige Löhne und Sozialversicherungsbeiträge zB fallen niemals unter Rückstellungen (siehe IAS/IFRS 19.8)
(Ich hasse IAS 19!!)

--------------------------------------------------
Note added at 8 days (2004-04-06 15:10:28 GMT)
--------------------------------------------------

Versuche es mit \"Bilanzverbindlichkeiten\" (obwohl sich bei Überdotierung sogar ein Vermögenswert/Aktivposten ergeben kann!)
Bei Pensionsplänen IN DER REGEL \"Rückstellungen\", bei Abgrenzungen \"Sonstige Verbindlichkeiten\" (Fristigkeit beachten)

Hans G. Liepert
Switzerland
Local time: 22:51
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 894
Grading comment
Danke!!!

Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak
12 mins
  -> Thanks, Ted
Login to enter a peer comment (or grade)




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