KudoZ home » German to English » Accounting

gemischte Sacheinlage

English translation: s.u.

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.
15:24 Jul 4, 2007
German to English translations [PRO]
Bus/Financial - Accounting / annual report
German term or phrase: gemischte Sacheinlage
Context: notes to the accounts. The previous sentence mentions a capital increase which "erfolgte als gemischte Sacheinlage mittels sämtlicher Geschäftsanteile an der XXXXX GmbH und der geleisteten Barvergütung".

Does anyone know the correct Eng. term? Many thanks in advance.
Claire Titchmarsh
Local time: 00:29
English translation:s.u.
Explanation:
This is rather more complicated than may appear at first sight (so what's new....?).

The concept of the "gemischte Einlage" is defined in one of my favourite comics here:
http://www.der-betrieb.de/psdb/fn/db/sfn/bp/SH/0/cn/doc/bstr...

as follows:

"Eine Sacheinlage ist jede Einlage, die nicht durch Einzahlung des Ausgabebetrags geleistet werden soll. Eine gemischte Sacheinlage liegt vor, wenn die Kapitalgesellschaft einen Vermögensgegenstand als Einlage erhalten soll, der den Wert der geschuldeten Einlage übersteigt, und der Mehrwert dem Gesellschafter bar oder in sonstiger Weise durch die Gesellschaft vergütet werden soll. Dies unterscheidet sie von der Mischeinlage, bei der der Gesellschafter eine Bar- und Sacheinlageleistung zu erbringen hat."

This differs distinctly from a "Mischeinlage", which is simply a combined cash and non-cash contribution equivalent to the value of the shares given in consideration.

Based on the above definition, I think I'd go for the long-winded option and say something like:

"combined cash and non-cash contribution classed as a constructive dividend under German tax law ('gemischte Sacheinlage')"

But hey, we get paid by the word/line, right? :-)
Selected response from:

RobinB
Germany
Local time: 00:29
Grading comment
If I had a hat I'd take it off to you Robin. Thanks for the v. helpful explanation.
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4s.u.RobinB
4Various Investment Types
IamJessika


  

Answers


36 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Various Investment Types


Explanation:
Sach=kinds or types
Einlage=what has been put forth or invested


    Reference: http://dict.leo.org
IamJessika
Local time: 18:29
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
s.u.


Explanation:
This is rather more complicated than may appear at first sight (so what's new....?).

The concept of the "gemischte Einlage" is defined in one of my favourite comics here:
http://www.der-betrieb.de/psdb/fn/db/sfn/bp/SH/0/cn/doc/bstr...

as follows:

"Eine Sacheinlage ist jede Einlage, die nicht durch Einzahlung des Ausgabebetrags geleistet werden soll. Eine gemischte Sacheinlage liegt vor, wenn die Kapitalgesellschaft einen Vermögensgegenstand als Einlage erhalten soll, der den Wert der geschuldeten Einlage übersteigt, und der Mehrwert dem Gesellschafter bar oder in sonstiger Weise durch die Gesellschaft vergütet werden soll. Dies unterscheidet sie von der Mischeinlage, bei der der Gesellschafter eine Bar- und Sacheinlageleistung zu erbringen hat."

This differs distinctly from a "Mischeinlage", which is simply a combined cash and non-cash contribution equivalent to the value of the shares given in consideration.

Based on the above definition, I think I'd go for the long-winded option and say something like:

"combined cash and non-cash contribution classed as a constructive dividend under German tax law ('gemischte Sacheinlage')"

But hey, we get paid by the word/line, right? :-)

RobinB
Germany
Local time: 00:29
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 909
Grading comment
If I had a hat I'd take it off to you Robin. Thanks for the v. helpful explanation.
Login to enter a peer comment (or grade)




Return to KudoZ list


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