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bilanzorientierter Finanzierungsbegriff

English translation: capital-based definition of financing


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23:18 Dec 5, 2011
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: bilanzorientierter Finanzierungsbegriff
From a university's module descriptions (Modulhandbuch): this one is from the Learning Outcomes for an Unternehmensfinanzierung module:

"Die Studierenden sind in der Lage,[...] entlang des bilanzorientierten Finanzierungsbegriffs die verschiedenen Alternativen der Aufbringung von Eigen-, Fremd- und mezzaninem Kapital zu systematisieren und zu beschreiben"

Is this something like "in line with the conventions of balance sheet-based financing" - does that make any sense??

TIA!
John Bowden
Local time: 23:18
English translation:capital-based definition of financing
Explanation:
Not exactly a well documented German term. But if you look here:
http://www.multi-media-marketing.org/dateien/iuf_vl_ss11.pdf
(page 120)
you'll find the following contrastive definitions:

"Finanzierung
• vermögensbestimmter bzw. bilanzorientierter Finanzierungsbegriff:
- ausgehend von der Bilanz (Vermögen = Aktivseiten; Kapital =
Passivseite): Finanzierung ist Bereitstellung von Kapital

• zahlungsbestimmter bzw. monetärer Finanzierungsbegriff:
- Finanzierung ist ein Zahlungsstrom, der mit einer Einzahlung
beginnt und in späteren Zeitpunkten Auszahlungen oder Aus- und
Einzahlungen bringt"

Based on the clear statement that "Finanzierung ist Bereitstellung von Kapital", I think I'd prefer to focus on "capital" rather than "assets" in this definition, hence my suggestion (which would contrast with "cash flow-based definition of financing" for the second German term).

One of those occasions (happens not infrequently with German financial theory) where we're going to have to rely on a rational, explanatory translation rather than an accepted English equivalent.
Selected response from:

RobinB
Local time: 00:18
Grading comment
Thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
3capital-based definition of financingRobinB
Summary of reference entries provided
See previous KudoZ reference
Steffen Walter

Discussion entries: 3





  

Answers


9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
capital-based definition of financing


Explanation:
Not exactly a well documented German term. But if you look here:
http://www.multi-media-marketing.org/dateien/iuf_vl_ss11.pdf
(page 120)
you'll find the following contrastive definitions:

"Finanzierung
• vermögensbestimmter bzw. bilanzorientierter Finanzierungsbegriff:
- ausgehend von der Bilanz (Vermögen = Aktivseiten; Kapital =
Passivseite): Finanzierung ist Bereitstellung von Kapital

• zahlungsbestimmter bzw. monetärer Finanzierungsbegriff:
- Finanzierung ist ein Zahlungsstrom, der mit einer Einzahlung
beginnt und in späteren Zeitpunkten Auszahlungen oder Aus- und
Einzahlungen bringt"

Based on the clear statement that "Finanzierung ist Bereitstellung von Kapital", I think I'd prefer to focus on "capital" rather than "assets" in this definition, hence my suggestion (which would contrast with "cash flow-based definition of financing" for the second German term).

One of those occasions (happens not infrequently with German financial theory) where we're going to have to rely on a rational, explanatory translation rather than an accepted English equivalent.

RobinB
Local time: 00:18
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 837
Grading comment
Thanks!
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Reference comments


9 hrs
Reference: See previous KudoZ reference

Reference information:
This might be quite a long shot, but see http://www.proz.com/kudoz/english_to_german/law:_taxation_cu... (which may or may not be of help).

Steffen Walter
Germany
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 360

Peer comments on this reference comment (and responses from the reference poster)
neutral  RobinB: Different context, Steffen (deferred taxes).
11 mins
  -> ... which is why I put "may or may not be of help".
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