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Ansparrücklage

English translation: investment reserve

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23:53 Aug 14, 2006
German to English translations [PRO]
Bus/Financial - Business/Commerce (general)
German term or phrase: Ansparrücklage
Die Abfindung für den Ausscheidenden berechnet sich wie folgt:
....
60 % von Sonderposten mit Rücklageanteil (z. B. von gebildeten Ansparrücklagen für zukünftige Investitionen).
(Ein Ansatz für immaterielles Vermögen erfolgt nicht.)

TIA
Vanessa Schlueter
Australia
Local time: 12:33
English translation:investment reserve
Explanation:
This is a German tax phenomenon, not a financial accounting concept, but of course it appears in German financial accounts as well because of the principle of "umgekehrte Maßgeblichkeit" (tax dictates financial accounting).

The correct technical term (in the EStG) is actually "Ansparabschreibungen", but these are generally referred to collectively as the Ansparrücklage. There are actually quite strict terms attached to the eligibility to recognise this particular type of reserve, for example it may only be used for moveable assets, and the nature and cost of the assets in question must be defined in advance.

There are two main occurrences of the Ansparrücklage. The first is for start-ups, which are allowed generous investment reserves stretching over quite a long period (six years I think). The second (and more common) is for small businesses, incl. freelance translators, which are allowed a smaller amount and are restricted to a shorter period (2 years). Any portion of the investment reserve that goes unused is recycled to taxable profit.

The Ansparrücklage is also frequently referred to as the Investitionsrücklage in the literature.
Selected response from:

RobinB
Germany
Local time: 04:33
Grading comment
Thanks everyone
3 KudoZ points were awarded for this answer

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Summary of answers provided
3 +2provision / reserve
Raghunathan
4investment reserveRobinB


Discussion entries: 4





  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
provision / reserve


Explanation:
retained earnings or reserve funds are other options.

Here I am unable to distinguish between "Ansparruecklagen" and "Ruecklagen".

Ansparen is "to save". You create provisions or reserves, you can do so only if you have saving / profit.

Raghunathan
Local time: 08:03
Meets criteria
Specializes in field
Native speaker of: Tamil
PRO pts in category: 38

Peer comments on this answer (and responses from the answerer)
agree  David Hollywood: reserve for prospective investments
1 hr
  -> thanks David. It is reserve for prospective investments

agree  Rebecca Garber: w/ David
12 hrs
  -> thanks Rebecca
Login to enter a peer comment (or grade)

7 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
investment reserve


Explanation:
This is a German tax phenomenon, not a financial accounting concept, but of course it appears in German financial accounts as well because of the principle of "umgekehrte Maßgeblichkeit" (tax dictates financial accounting).

The correct technical term (in the EStG) is actually "Ansparabschreibungen", but these are generally referred to collectively as the Ansparrücklage. There are actually quite strict terms attached to the eligibility to recognise this particular type of reserve, for example it may only be used for moveable assets, and the nature and cost of the assets in question must be defined in advance.

There are two main occurrences of the Ansparrücklage. The first is for start-ups, which are allowed generous investment reserves stretching over quite a long period (six years I think). The second (and more common) is for small businesses, incl. freelance translators, which are allowed a smaller amount and are restricted to a shorter period (2 years). Any portion of the investment reserve that goes unused is recycled to taxable profit.

The Ansparrücklage is also frequently referred to as the Investitionsrücklage in the literature.

RobinB
Germany
Local time: 04:33
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 71
Grading comment
Thanks everyone
Login to enter a peer comment (or grade)




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