KudoZ home » German to English » Accounting

Auflösung und Auskehrung von Gewinnrücklagen

English translation: liquidation and distribution of revenue reserves

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
20:27 Jul 24, 2005
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Auflösung und Auskehrung von Gewinnrücklagen
The context is as follows:
Soweit der Veräußerungserlös auf die Buchwerte des nicht betriebsnotwendigen Vermögens entfällt, wird die Auflösung und Auskehrung von Gewinnrücklagen unterstellt.
Asya Sokirko
United States
Local time: 13:43
English translation:liquidation and distribution of revenue reserves
Explanation:
guess based on several entries in Dietl/Lorenz
Selected response from:

Jonathan MacKerron
Grading comment
Thank you very much!
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
2 +6liquidation and distribution of revenue reserves
Jonathan MacKerron
4release and distribution of retained earnings (cf. reserve capital)xxxAdrian MM.


  

Answers


3 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +6
Auflösung und Auskehrung von Gewinnrücklagen
liquidation and distribution of revenue reserves


Explanation:
guess based on several entries in Dietl/Lorenz

Jonathan MacKerron
Native speaker of: Native in EnglishEnglish
PRO pts in category: 57
Grading comment
Thank you very much!

Peer comments on this answer (and responses from the answerer)
agree  Lothar Kneifel
1 min

agree  Jan Vano
32 mins

agree  xxxDr.G.MD
2 hrs

agree  Teresa Reinhardt
9 hrs

agree  RobinB: But "release" for Auflösung (reserves are released, provisions are reversed...)
10 hrs

agree  Steffen Walter: With Robin but I suspect that these Gewinnrücklagen could be retained earnings.
12 hrs
Login to enter a peer comment (or grade)

14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Auflösung und Auskehrung von Gewinnrücklagen
release and distribution of retained earnings (cf. reserve capital)


Explanation:
Why are people agreeing with liquidation and then changing to release?

NB reserve capital is available for distrib. A capital reserve is not.

While all other dividends are a distribution of retained profits*, a liquidating ... may not issue cash dividends if it has a retained earnings* deficit. ...



    Reference: http://www.olemiss.edu/courses/accy304/CH16_S00.pdf
xxxAdrian MM.
Local time: 19:43
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 86
Login to enter a peer comment (or grade)




Return to KudoZ list


Changes made by editors
Jul 25, 2005 - Changes made by Steffen Walter:
Field (specific)Finance (general) » Accounting


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search