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zum beizulegenden Zeitwert

English translation: at fair value

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:zum beizulegenden Zeitwert (IAS)
English translation:at fair value
Entered by: Chris Rowson
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17:09 Mar 16, 2002
German to English translations [PRO]
Bus/Financial
German term or phrase: zum beizulegenden Zeitwert
FInancial reference information.

- die Bewertung von zu Handelszwecken, gehaltenen finanziellen Vermögenswerten (trading investments) zum beizulegenden Zeitwert am Bilanzstichtag (IAS 39)
Chris Rowson
Local time: 13:06
at fair value
Explanation:
"...the measurement of trading investments at fair value..."

Selected response from:

Ralf Lemster
Germany
Local time: 13:06
Grading comment
Thanks, Ralf!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2at fair value
Ralf Lemster
5remeasured to fair value
Eva Blanar
4...at current market value on...wrtransco
4 -1at estimated present value on (at fair value on)
R. A. Stegemann


  

Answers


21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
...at current market value on...


Explanation:
shouldn't that be enough? Meaning, whatever the m.v. is on that date is to be applied...

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Note added at 2002-03-16 17:55:26 (GMT)
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actually, it should be

at fair value

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Note added at 2002-03-16 18:23:42 (GMT)
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check
+beizulegender Zeitwert +value

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Note added at 2002-03-16 23:43:33 (GMT)
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Veränderungen des Eigenkapitals im Konzernabschluss sind für Außenstehende nur dann nachvollziehbar, wenn die Behandlung von Umrechnungsdifferenzen aus der Währungsumrechnung, Differenzen aus der Kapitalkonsolidierung und erfolgsneutrale Veränderungen aus der Bewertung zum beizulegenden Zeitwert umfassend dokumentiert werden.

wrtransco
Local time: 07:06
Native speaker of: Native in GermanGerman
PRO pts in pair: 236

Peer comments on this answer (and responses from the answerer)
neutral  R. A. Stegemann: Does not the term "Zeitwert" refer here to the concept of "time value" as in the discounted present value and future value of assets?
5 hrs
  -> See above
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50 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
at fair value


Explanation:
"...the measurement of trading investments at fair value..."




    Official IAS terminology
    (Joint database project with the IASB)
Ralf Lemster
Germany
Local time: 13:06
Native speaker of: German
PRO pts in pair: 2684
Grading comment
Thanks, Ralf!

Peer comments on this answer (and responses from the answerer)
agree  wrtransco: we seem to be in agreement on this one...
6 hrs
  -> Sorry, I didn't see your added note...

agree  Beate Lutzebaeck: That's the one!
1 day1 hr
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55 mins   confidence: Answerer confidence 5/5
remeasured to fair value


Explanation:
"at reconciled current market value" would be the word-for-word translation, but the term above is used in IAS 39 and, normally, just the expression "accounted for at market value" is used.

The sentence simply means that investments held for trading are accounted for at their market value as of the balance sheet date. The reason is that this is the actual cash value of these investments (at least at that date). As opposed to this, held-to-maturity investments are accounted for at amortised cost, while assets available for sale are also remeasured to fair market value.

A detailed explanation of IAS 39 you can find at the link indicated in the reference below.


    Reference: http://www.iasb.org.uk/docs
Eva Blanar
Hungary
Local time: 13:06
Native speaker of: Hungarian
PRO pts in pair: 247

Peer comments on this answer (and responses from the answerer)
neutral  R. A. Stegemann: This is a great reference, but not in the form you have given it. For those who are interested please try http://www.iasb.org.uk/ and go from there.
5 hrs
  -> Oops, sorry, I actually wrote something wrong.
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
at estimated present value on (at fair value on)


Explanation:
As mentioned above I believe the term "Zeitwert" refers to the concept of the "time value" of assets. Because the term "beilegen" bears the meaning of "attribute", and because present value is something which one estimates, I recommend the above phrase as an appropriate translation. Fair value might be the British was of saying discounted future value -- namely, present value.

R. A. Stegemann
Saudi Arabia
Local time: 20:06
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 285

Peer comments on this answer (and responses from the answerer)
disagree  wrtransco: Please read http://accurapid.com/journal/13finan.htm
9 hrs
  -> Please be more specific in just what it is you would like me to read. I find your reference quite general and a quick glance revealed nothing relevant to the matter at hand.
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