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  3. Accounting

gegen das Eigenkapital buchen

English translation: included / booked / recognized in equity

13:59 Dec 5, 2005
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: gegen das Eigenkapital buchen
Beziehen sich die latenten Steuern jedoch auf Posten, die unmittelbar gegen das Eigenkapital gebucht wurden, sind diese ebenfalls unmittelbar gegen das Eigenkapital zu buchen.

What is the meaning of the phrase "gegen das Eigenkapital buchen" in the above sentence?
Rebecca Holmes
United States
Local time: 23:53
English translation:included / booked / recognized in equity
Explanation:
It means that the items aren't recognized in the income statement, but rather deducted from or added to equity.
Mainly unrealized gains or losses from the market valuation of securities.
Selected response from:

Michael Rose
Local time: 05:53
Grading comment
Thank you all for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2posted/charged to equity
Ted Wozniak
4included / booked / recognized in equity
Michael Rose
3 +1to take to equity
Steffen Walter


  

Answers


15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
included / booked / recognized in equity


Explanation:
It means that the items aren't recognized in the income statement, but rather deducted from or added to equity.
Mainly unrealized gains or losses from the market valuation of securities.

Michael Rose
Local time: 05:53
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 39
Grading comment
Thank you all for your help!
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16 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
posted/charged to equity


Explanation:
If the deferred taxes late to accounts that were posted directly to equity, these (deferred taxes) must also be posted directly to/recognized directly in equity

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Note added at 16 mins (2005-12-05 14:16:52 GMT)
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oops - relate to accounts

Ted Wozniak
United States
Local time: 22:53
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 762

Peer comments on this answer (and responses from the answerer)
agree  Shane London
4 mins
agree  RobinB: with "recognized directly in equity" or "charged directly to equity", but not "posted", Ted, please. It's all there in IAS 12.61 ff.
1 hr
  -> Sorry Robin, but I don't feel it is necessary to quote IAS/IFRS language verbatin each and every time. There is nothing grammatically or contextually wrong with "posting" something to equity. We'll just have to agree to disagree on this.
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16 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
to take to equity


Explanation:
unmittelbar gegen das Eigenkapital buchen - to take directly to equity

I seem to vaguely remember that this expression is used in this context. Meaning: these (deferred tax) items must be recognised under equity, i.e. they will have a direct impact on equity.

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Note added at 17 mins (2005-12-05 14:17:22 GMT)
--------------------------------------------------

recognised under equity -> recognised in equity

Steffen Walter
Germany
Local time: 05:53
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 444

Peer comments on this answer (and responses from the answerer)
neutral  Ted Wozniak: Got the meaning correct but not the English phrasing.
1 min
agree  RobinB: "take (directly) to equity" is perfectly acceptable here as a synonym for "recognise directly in equity". But please don't forget the "directly"!
1 hr
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