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German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: Eigenberechnung | Die Bewertung der Rückstellungen für Pensionen und ähnliche Verpflichtungen erfolgt zum Barwert der künftigen Verpflichtungen. Die Berechnung wird in der Regel durch einen externen, fachkundigen Gutachter nach versicherungsmathematischen Grundsätzen durchgeführt. Es ist der von der Deutschen Bundesbank veröffentlichte durchschnittlichen Marktzinssatz der vergangenen sieben Jahre zu verwenden, der sich bei einer angenommenen Restlaufzeit von 15 Jahren ergibt (§ 253 Abs. 2 Satz 2 HGB).
Dies gilt auch bei **Eigenberechnung**.
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|  Carolyn BriceKudoZ activityQuestions: 165 (none open) ( 8 closed without grading) Answers: 128
Greece
| | Local time: 01:18
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| | internal calculations | Explanation:
"eigen-" in this context means done by the firm on their own rather than by an external or outside source, such as referred to in the second sentence. So the 3rd sentence is applicable also for calculations done internally. So this is my suggestion! |
| Selected response from:
BethanyHH
Local time: 00:18
| Grading comment Thanks!
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The translation workplace 
