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bewertet

English translation: carried

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:bewertet
English translation:carried
Entered by: Kim Metzger

07:43 Sep 11, 2001
German to English translations [PRO]
Bus/Financial
German term or phrase: bewertet
From a financial statement: Forderungen werden mit dem Nennwert bewertet. Is Receivables are *assessed* at the nominal value correct?
Kim Metzger
Mexico
Local time: 18:10
carried
Explanation:
See the following example of use in context from a native English annual report:

"Receivables

Receivables are carried at nominal value, taking account of possible non-collectability, determined on the basis of ageing by means of the static method."
Selected response from:

Alison Schwitzgebel
France
Local time: 02:10
Grading comment
Thank you.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3carried
Alison Schwitzgebel
5stated
Robin Ward
5stated; valued
Robin Ward
4valued
Michaela Koncilia


  

Answers


7 mins   confidence: Answerer confidence 5/5
stated


Explanation:
As used for example by PriceWaterhouseCoopers


    Experience with translating financial statements, annual reports etc.
Robin Ward
Germany
Local time: 02:10
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 416
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30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
carried


Explanation:
See the following example of use in context from a native English annual report:

"Receivables

Receivables are carried at nominal value, taking account of possible non-collectability, determined on the basis of ageing by means of the static method."



    Reference: http://www.testrake.nl/anrep_generalnotes.htm
Alison Schwitzgebel
France
Local time: 02:10
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 3409
Grading comment
Thank you.

Peer comments on this answer (and responses from the answerer)
agree  Maya Jurt
6 mins
agree  Alexander Schleber (X)
1 hr
agree  Ralf Lemster: ...the exact term depends on the accounting principles used (IAS? US GAAP? National GAAP?)
2 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
valued


Explanation:
for keeping the original double-use (Nennwert/bewertet) of wert/"value" valued/nominal value
sincerely yours
Mag. Michaela Koncilia

Michaela Koncilia
Local time: 02:10
PRO pts in pair: 7
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1 day 21 hrs   confidence: Answerer confidence 5/5
stated; valued


Explanation:
Here's a bit more info from an annual report, part of the translation of which stems from Price Waterhouse:

In Übereinstimmung mit dem Gesellschaftsvertrag wurden die für gro-ße Kapitalgesellschaften geltenden Vorschriften des Handelsgesetzbuches bei der Aufstellung des Jahresabschlusses angewendet.

Three sentences from the section "Bilanzierung und Bewertung" read as follows in German and English:

Die Bewertung des Sachanlagevermögens erfolgt auf Grundlage der Anschaffungs- und Herstellungskosten - The tangible assets are valued at purchase cost and cost of construction.

Die Bewertung des Finanzanlagevermögens erfolgt auf der Grundlage der Anschaffungskosten - The financial assets are valued at purchase cost.

Die Verbindlichkeiten werden mit den Rückzahlungsbeträgen bewertet - The liabilities are stated at the amounts payable.

Hope this will be of some help!


    Annual report mentioned above
Robin Ward
Germany
Local time: 02:10
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 416
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