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aufl.

English translation: reversal


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:aufl.
English translation:reversal
Entered by: Parrot
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20:37 May 5, 2006
German to English translations [PRO]
Bus/Financial - Business/Commerce (general) / abbreviation
German term or phrase: aufl.
Under a series of 'Erträge' on a balance sheet, I have:
Ertr. a. Aufl. v. Wertbericht
Ertr. a Aufl. v. Rückstellungen

TIA for a reading.
Parrot
Spain
Local time: 04:04
reversal
Explanation:
income from (the) reversal of valuation allowances/write-downs/allowance accounts (however you want to call Wertberichtigungen)

income from (the) reversal of provisions

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Note added at 3 hrs (2006-05-06 00:01:35 GMT)
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And before I forget: in a balance sheet? No, surely in an income statement. The day we start seeing income reported in a balance sheet, I think we can safely say the lunatics are running the asylum.
Selected response from:

RobinB
Local time: 04:04
Grading comment
Thanks, and it was a income statement. It's just that they're invariably attached to balance sheets in business plans, and to be frank, the client wasn't even aware that the file included the annual accounts. He just asked for the business plan and later decided the accounts ought to be translated as well.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3reversalRobinB
4Erträge aus Auflösung von
Giovanni Rengifo
3=Auflage = condition, stipulation
Erich Friese


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Erträge aus Auflösung von


Explanation:
-

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Note added at 8 mins (2006-05-05 20:46:29 GMT)
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dissolution

Giovanni Rengifo
Colombia
Local time: 21:04
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 3
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
=Auflage = condition, stipulation


Explanation:
..3. JUR. (Bedingung) condition, stipulation; etw. zur Auflage machen make s.th. a condition (jemandem for s.o.)


Erich Friese
Australia
Local time: 12:04
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 15
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9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
Aufl. (Auflösung)
reversal


Explanation:
income from (the) reversal of valuation allowances/write-downs/allowance accounts (however you want to call Wertberichtigungen)

income from (the) reversal of provisions

--------------------------------------------------
Note added at 3 hrs (2006-05-06 00:01:35 GMT)
--------------------------------------------------

And before I forget: in a balance sheet? No, surely in an income statement. The day we start seeing income reported in a balance sheet, I think we can safely say the lunatics are running the asylum.

RobinB
Local time: 04:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 71
Grading comment
Thanks, and it was a income statement. It's just that they're invariably attached to balance sheets in business plans, and to be frank, the client wasn't even aware that the file included the annual accounts. He just asked for the business plan and later decided the accounts ought to be translated as well.

Peer comments on this answer (and responses from the answerer)
agree  Kim Metzger: Do you approve of this one? Income from reversal of accrued liabilities or provisions http://mi.compustat.com/docs-mi/help/inc_ic.htm
3 mins
  -> Er, no. Not at all: "accrued liabilities" is a US GAAP concept that is imperfectly rendered as "Rückstellungen" in German. But German Rückstellungen are provisions, period. The terminology of the source you quote is, I'm afraid, rather all over the place.

agree  Teresa Reinhardt
2 hrs

agree  Steffen Walter
11 hrs
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