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nicht gebundene Kapitalrücklage

English translation: unallocated share premium

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:nicht gebundene Kapitalrücklage (IAS)
English translation:unallocated share premium
Entered by: Alison Schwitzgebel
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13:26 Mar 22, 2002
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: nicht gebundene Kapitalrücklage
"Desweiteren wurde ein der Gesellschaft im Januar 2001 gewährtes Darlehen im Wert von T€ 259 incl. Zinsen sowie ein der Gesellschaft gewährtes Darlehen im März im Wert von T€ 128 incl. Zinsen am 26.03.2001 zwecks Kapitalstärkung in einen Gesellschafterzuschuß unter Zuweisung einer nicht gebundenen Kapitalrücklage beschlossen."

This is in an annual report, in the "Acquisitions" section. It is talking about the investments Company I made in Company II. The loans mentioned here were made by CompanyI (the annual report company) to Company II (the company acquired).

Oh yes, Austrian accounting for the company acquired...

Any ideas, anyone?
Alison Schwitzgebel
France
Local time: 16:07
unallocated capital reserve
Explanation:
capital reserves are usually allocated, not committed, IMO.
Selected response from:

Alexander Schleber
Belgium
Local time: 16:07
Grading comment
Thanks Alex! I have gone with "unallocated share premium" - which I also found on the Web after your input. Under IAS accounting, a "Kapitalrücklage" is usually referred to as a share premium (IAS-speak for additional paid-in capital or paid-in surplus).
2 KudoZ points were awarded for this answer

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Summary of answers provided
5unallocated capital reserve
Alexander Schleber
4additional paid-in capital
Eva Blanar
4In addition it was decided...gangels
4not bound capital reserve
GBChrista
4uncommitted capital reserves
NickWatson


Discussion entries: 1





  

Answers


14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
uncommitted capital reserves


Explanation:
That's how I would translate it.



NickWatson
Germany
Local time: 16:07
Works in field
Native speaker of: English
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30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
not bound capital reserve


Explanation:
I hope this helps

GBChrista
Germany
Local time: 16:07
Native speaker of: Native in GermanGerman
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
In addition it was decided...


Explanation:
to convert as of 3/26 a loan over C259 incl. interest made in January 01, and a second loan of C128 incl. interest made in March, into an outright grant by the partnership of freely available capital reserve with the aim of strengthening the balance sheet.

gangels
Local time: 08:07
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 119
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
additional paid-in capital


Explanation:

Note: Capital reserves include the Share Premium Account, but this latter is simply the premium at which the share issues were made. The typical case, however, is that capital reserve = share premium account.

Eva Blanar
Hungary
Local time: 16:07
Specializes in field
Native speaker of: Hungarian
PRO pts in category: 25
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1 day20 hrs   confidence: Answerer confidence 5/5
unallocated capital reserve


Explanation:
capital reserves are usually allocated, not committed, IMO.


    Reference: http://www.google.com/search?as_q=&num=10&hl=en&btnG=Google+...
Alexander Schleber
Belgium
Local time: 16:07
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 34
Grading comment
Thanks Alex! I have gone with "unallocated share premium" - which I also found on the Web after your input. Under IAS accounting, a "Kapitalrücklage" is usually referred to as a share premium (IAS-speak for additional paid-in capital or paid-in surplus).
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Changes made by editors
Nov 9, 2005 - Changes made by Steffen Walter:
Field (write-in)Accounting » (none)
Nov 9, 2005 - Changes made by Steffen Walter:
Term asked »


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