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als Rückstellung passivieren

English translation: to carry as a provision


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:als Rückstellung passivieren
English translation:to carry as a provision
Entered by: Olav Rixen
Options:
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08:47 Apr 18, 2007
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: als Rückstellung passivieren
Daher müssen auch Verbindlichkeiten mit einer Eintrittswahrscheinlichkeit von weniger als 50 % gegebenenfalls nach HGB **als Rückstellung passiviert** werden.

From a review of an audit of an annual report.
Olav Rixen
Canada
Local time: 15:14
to carry as a provision
Explanation:
Please note that a Rücklage (your question) is very different to a Rückstellung (your context).

Provisions (RÜckstellungen) are always carried on the equity and liabilities side of the balance sheet, so there is no need to say that in English (passivieren = to carry as a liability).

HTH

alison
Selected response from:

Alison Riddell
Local time: 00:14
Grading comment
Thanks, Alison. Of course I meant Rückstellung and not Rücklage. I was too hasty typing it in.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4to carry as a provision
Alison Riddell


Discussion entries: 1





  

Answers


8 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
als Rücklage passivieren
to carry as a provision


Explanation:
Please note that a Rücklage (your question) is very different to a Rückstellung (your context).

Provisions (RÜckstellungen) are always carried on the equity and liabilities side of the balance sheet, so there is no need to say that in English (passivieren = to carry as a liability).

HTH

alison

Alison Riddell
Local time: 00:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 306
Grading comment
Thanks, Alison. Of course I meant Rückstellung and not Rücklage. I was too hasty typing it in.

Peer comments on this answer (and responses from the answerer)
agree  René Laszlo
18 mins

agree  RobinB: or "recognise as"
1 hr

agree  Ted Wozniak: w/ Robin & Alison
1 hr

agree  Julia Lipeles
4 hrs
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Changes made by editors
Apr 18, 2007 - Changes made by Alison Riddell:
Term askedals Rücklage passivieren => als Rückstellung passivieren


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