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German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: aktiver/passiver Unterschiedsbetrag | Okay, I think that they are talking about positive/negative goodwill here, but I might be wrong. Does anyone have any ideas?
Nach §301 Abs.1 Nr.1 HGB erfolgt die Kapitalkonsolidierung nach der Buchwertmethode. Die Anschaffungskosten der erworbenen Tochtergesellschaften werden mit den auf diese Anteile entfallenden Buchwerten des Eigenkapitals im Zeitpunkt der Erstkonsolidierung verrechnet. Die sich ergebenden aktiven Unterschiedsbeträge wurden nach §309 Abs.1 HGB offen mit den verfügbaren Rücklagen verrechnet. Verbleibende aktive Unterschiedsbeträge wurden danach mit den passiven Unterschiedsbeträgen verrechnet. Verbleibende passive Unterschiedsbeträge werden nach § 301 Abs.3 HGB als Unterschiedsbeträge aus der Kapitalkonsolidierung ausgewiesen |
| | | active / passive difference | Explanation:
There are numerous PDF files on google. com which give Unterschiedsbetrag aus Kapitalkonsolidierung =Difference from capital consolidation,or Difference arising on consolidation;
E.g.
...it becomes necessary to record a difference on first consolidation in
the assets (aktivischer Unterschiedsbetrag), of which the total amount must ...
(campus.hec.fr/profs/stolowy/perso/papers/brands.pdf)
... Buchwertmethode hieraus resultiert kein Unterschiedsbetrag. In den Konzernabschluß
ist ... value method with no difference resulting. Plambeck Neue Energien ...
(www.plambeck.de/pne/PNE3-2000.pdf)
There is also a banking glossary (see the link below) which may be helpful
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| Selected response from:
Vidmantas Stilius
Local time: 01:19
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Automatic update in 00:
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2 hrs active/passive balance
Explanation:
Then the remaining active balance(s) was(were) set off against the passive balance(s).
Is there a catch somewhere? I don't understand where the goodwill is supposed to come in.
HTH
:-/
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7 hrs active / passive difference
Explanation:
There are numerous PDF files on google. com which give Unterschiedsbetrag aus Kapitalkonsolidierung =Difference from capital consolidation,or Difference arising on consolidation;
E.g.
...it becomes necessary to record a difference on first consolidation in
the assets (aktivischer Unterschiedsbetrag), of which the total amount must ...
(campus.hec.fr/profs/stolowy/perso/papers/brands.pdf)
... Buchwertmethode hieraus resultiert kein Unterschiedsbetrag. In den Konzernabschluß
ist ... value method with no difference resulting. Plambeck Neue Energien ...
(www.plambeck.de/pne/PNE3-2000.pdf)
There is also a banking glossary (see the link below) which may be helpful
www.ibiblio.org/pub/docs/books/gutenberg/etext02/8baed10.txt - 101k
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| Changes made by editors |
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| May 6, 2010 - Changes made by Steffen Walter: | | Field (specific) | (none) => Accounting |
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