Jan 7, 2002 15:18
22 yrs ago
8 viewers *
German term
Rücklage für eigene Anteile
German to English
Bus/Financial
Accounting
Accounting
On a balance sheet, under Shareholders' Equity (Eigenkapital), after "Kapitalrücklage" which they translate as "Additional paid-in capital."
Proposed translations
(English)
Proposed translations
+1
17 mins
Selected
reserve for own shares
Reference:
4 KudoZ points awarded for this answer.
Comment: "It turned out these were HGB documents. Thanks for the info!"
21 mins
jccantrell
United States
United States
Native in English
United States
Was nicht ist, kann noch werden.
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
17
restricted reserves; non-distributable reserves
From Eurodicautom for this exact phrase
24 mins
reserve for treasury stock
from the Arthur Andersen dictionary for "Rücklage für eigene Anteile." This is listed under Gewinnrücklagen (Earnings reserves).
+3
24 mins
Ralf Lemster
Germany
Germany
Native in German
Germany
The language of financial markets
Native in: German
Works in: English to German, German, German to English, and 1 more.
Related KudoZ points
:
183
reserve for treasury shares
What puzzles me here is that "additional paid-in capital" would indicate financial statements according to US GAAP, whereas the requirement to set aside reserves for treasury shares held is a provision under German Commercial Law.
Peer comment(s):
| agree |
Werner George Patels, M.A., C.Tran.(ATIO) (X)
: Also confirmed by PricewaterhouseCoopers' Accounting and Tax Dictionary
49 mins
|
| agree |
Claudia Tomaschek
: This might refer to a Swiss or Italian company, please compare: http://www.moevenpick.com/download/gb2001/part_4_e.pdf or http://www.telecomitalia.it/azionisti_inglese/documenti_soci...
1 hr
|
| agree |
Alison Schwitzgebel
1 hr
|
| neutral |
Eva Blanar
: Treasury shares are rather a European phenomenon, but actually, many times the term companies use does not mean the same thing.
1 day 2 hrs
|
1 day 2 hrs
Eva Blanar
Hungary
Hungary
Specializes in field
Hungary
Nil satis nisi optimum
Native in: Hungarian
Works in: English to Hungarian, French to Hungarian, German to Hungarian, and 2 more.
Related KudoZ points
:
29
share premium account
that is, the difference between the issue price and the face value of the shares (accumulated for the different issues throughout the history of the company) in Additional paid-in capital (or Capital Reserve)
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