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impairment charge

German translation: Wertminderungsaufwand

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:impairment charge
German translation:Wertminderungsaufwand
Entered by: Ralf Lemster
Options:
- Contribute to this entry
- Include in personal glossary

14:44 Nov 10, 2003
English to German translations [PRO]
Bus/Financial - Accounting
English term or phrase: impairment charge
interim results of a company: at the net level the reported loss included a €1,0bn impairment charge against the group's holdings in XX.
ubei
Wertminderungsaufwand
Explanation:
...definiert z.B. in IAS 16.6:
ENG: An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.
DEU: Ein Wertminderungsaufwand ist der Betrag, um den der Buchwert eines Vermögenswertes seinen erzielbaren Betrag überschreitet.
Selected response from:

Ralf Lemster
Germany
Local time: 06:01
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2Wertminderungsaufwand
Ralf Lemster
3 +1BuchwertabschreibungHorst2
4SonderabschreibungMonika Leit
3 -1Verminderungskosten
swisstell


  

Answers


5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
Verminderungskosten


Explanation:
möglicherweise: Schadenvermeidungskosten
oder statt "Kosten" auch "Belastung"

swisstell
Italy
Local time: 06:01
Works in field
Native speaker of: German
PRO pts in category: 20

Peer comments on this answer (and responses from the answerer)
disagree  Ralf Lemster: Was wird vermindert?
1 min
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6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Wertminderungsaufwand


Explanation:
...definiert z.B. in IAS 16.6:
ENG: An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount.
DEU: Ein Wertminderungsaufwand ist der Betrag, um den der Buchwert eines Vermögenswertes seinen erzielbaren Betrag überschreitet.

Ralf Lemster
Germany
Local time: 06:01
Native speaker of: German
PRO pts in category: 102
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Hans G. Liepert
33 mins

agree  Alexandra Blatz
2 days2 hrs
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11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Sonderabschreibung


Explanation:
Auf Grund eines impairment losses fällt impairment charge (= Sonderabschreibung) an.


    Eichborn
Monika Leit
Local time: 06:01
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 40
Login to enter a peer comment (or grade)

40 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
Buchwertabschreibung


Explanation:
Ralf hat sicher Recht, aber ich habe das schon des öften als Buchwertabschreibung gelesen.

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Note added at 41 mins (2003-11-10 15:25:20 GMT)
--------------------------------------------------

mit dem Hinweis \"aus Beteiligungen\"

Horst2
Local time: 06:01
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 23

Peer comments on this answer (and responses from the answerer)
agree  avantix
46 mins
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Changes made by editors
Feb 20, 2009 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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