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. German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: saldierungsfähig | Nach Vereinsrecht - und im Übrigen auch für die Anerkennung der ausgelagerten Vermögensmittel als „plan assets“ bzw. als saldierungsfähiges Vermögen nach den Vorschriften des Handelsgesetzbuches (HGB) - ist somit eine gewisse Eigenständigkeit des Vereins als Personenverband und Unabhängigkeit von den Treugebern erforderlich.
From an explanation of the advantages of a CTA. |
| Rod DarbyKudoZ activityQuestions: 161 (none open) ( 2 without valid answers) ( 4 closed without grading) Answers: 124
France
| | Local time: 03:48
|
| | English translation:(here) deductible, offsettable | Explanation:
Rod,
This refers to the ability to deduct plan assets from pension provisions under German GAAP that was introduced by the BilMoG, which has watered down the old Verrechnungsverbot in the HGB. This also means that a new asset line item can be presented if the assets deducted from pension provisions exceed the amount of the pension provisions:
Aktiver Unterschiedsbetrag aus der Vermögensverrechnung
(excess of plan assets over pension liability)
The "saldierungsfähiges Vermögen" represents the assets that can be deducted from, or offset against, the pension liabilities. |
| Selected response from:
RobinB
Local time: 03:48
| Grading comment Bless you, Robin - "offsettable" felt best in the sentence I had - Rod
4 KudoZ points were awarded for this answer |
| |
| Summary of reference entries provided | | balancing | |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
2 hrs confidence:   peer agreement (net): +1 (here) deductible, offsettable
Explanation:
Rod,
This refers to the ability to deduct plan assets from pension provisions under German GAAP that was introduced by the BilMoG, which has watered down the old Verrechnungsverbot in the HGB. This also means that a new asset line item can be presented if the assets deducted from pension provisions exceed the amount of the pension provisions:
Aktiver Unterschiedsbetrag aus der Vermögensverrechnung
(excess of plan assets over pension liability)
The "saldierungsfähiges Vermögen" represents the assets that can be deducted from, or offset against, the pension liabilities.
| RobinB
Local time: 03:48
Meets criteria
Specializes in field
Native speaker of:  English
PRO pts in category: 833
|
| | Grading comment | Bless you, Robin - "offsettable" felt best in the sentence I had - Rod |
|
| | Login to enter a peer comment (or grade) |
|
| | | | X Sign in to your ProZ.com account... | | | | |
| KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases. See also: Search millions of term translations  |
The translation workplace 
