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risk money provisions

German translation: Risikorückstellungen

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	risk money provisions
German translation:	Risikorückstellungen
Entered by:	Barbara Kunkel

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10:09 Jan 20, 2012

English to German translations [PRO]
Bus/Financial - Finance (general)

English term or phrase: risk money provisions

Firma X schließt einen Vertrag zum Bau einer Anlage ab. Sie zieht einen Subunternehmer (Y) hinzu. Das gesamte Projektbudget wird entsprechend der von X bzw. Y zu übernehmenden Arbeiten aufgeteilt.

Hier der weitere Kontext:

Any over-runs arising from non-conformance by X or Y (incl. but not limited to performance guarantees) or non-recoverable subcontract claims are recorded as internal variations setting out the reasons and responsibilities.
Over-runs within each portion are funded from the portion in the following order:
□ Available reserves (***risk money provisions***, gains or reserves).
□ Available contingencies (budgeted figures).
□ Profit.
□ The development fee at the end of the contract.

Was genau ist mit den "risk money provisions" gemeint und welchen deutschen Begriff verwendet man hier am besten. Habe den Eindruck ich stehe auf der Leitung.

Danke vorab für Eure Unterstützung.

Barbara Kunkel KudoZ activity Questions: 230 (4 open) (11 without valid answers) (10 closed without grading) Answers: 345
Local time: 10:00

Risikorückstellungen

Explanation:
"provisions" sind Rückstellungen, die in der Buchhaltung für langfristige und Eventualverbindlichkeiten angelegt werden. Der Betrag wird auf ein Schwebekonto gebucht und nicht dem Gewinn angerechnet, bis die Arbeiten von Y abgeschlossen sind. Dann wird abgerechnet und entweder wird das Geld für Überschüsse/Ausfälle von Y verwendet oder freigegeben und kann dem Gewinn zugerechnet werden.

Selected response from:

Birgit Gläser
Germany
Local time: 10:00

Grading comment

Danke, Birgit!
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

Risikorückstellungen

Birgit Gläser

Rückstellungen für Kautionen

Nicole Oberholzer

Discussion entries: 1

Answers

21 mins confidence:

Rückstellungen für Kautionen

Explanation:
Hab zuerst an "Bereitstellung von Kautionen" gedacht, doch in diesem Punkt geht es um "available reserves", darum "Rückstellungen"

Reference: http://www.dict.cc/?s=risk+money

Nicole Oberholzer
Local time: 10:00
Specializes in field
Native speaker of:

German
PRO pts in category: 3

1 hr confidence:

peer agreement (net): +2

Risikorückstellungen

Birgit Gläser
Germany
Local time: 10:00
Specializes in field
Native speaker of:

German
PRO pts in category: 34

Grading comment

Danke, Birgit!

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risk money provisions

German translation: Risikorückstellungen

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German translation: Risikorückstellungen

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