bewertungseinheit

English translation: hedging relatiionship/hedge accounting

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:bewertungseinheit
English translation:hedging relatiionship/hedge accounting
Entered by: Mary McCusker

13:15 Apr 19, 2005
German to English translations [PRO]
Bus/Financial - Finance (general) / hedge accounting
German term or phrase: bewertungseinheit
Sofern Sicherungsgeschäfte bestehen, werden Bewertungseinheiten gebildet.
I would use valuation unit, but I am not sure that is correct here. I am not familiar with the acctg. mechanism.
Mary McCusker
Local time: 19:59
hedging relatiionship/hedge accounting
Explanation:
Aaargh. The dreaded Bewertungseinheit. It's really supposed to be HGB only, but keeps cropping up in IFRS and US GAAP texts. For all practical purposes, "Bewertungseinheiten bilden" means "recognise hedging relationships" or simply "apply hedge accounting". At a more specific level, Bewertungseinheit means "portfolio hedge" or sometimes even "macro-hedge".

Outside the cosy world of hedge accounting, Bewertungseinheit is also a relatively common German term for "cash generating unit" or CGU.

Nit ärgern, nur wundern...

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Note added at 54 mins (2005-04-19 14:10:43 GMT)
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Of course that should be \"relationship\". I probably just felt like dotting too many \"i\"s.
Selected response from:

RobinB
United States
Local time: 18:59
Grading comment
Many thanks
4 KudoZ points were awarded for this answer



Summary of answers provided
4hedging relatiionship/hedge accounting
RobinB
3 +1valuation unit
Alison Schwitzgebel


  

Answers


5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
valuation unit


Explanation:
I think. Let me check up on it and find you a source.

Back in a mo.

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Note added at 7 mins (2005-04-19 13:23:33 GMT)
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en.prosiebensat1.com/imperia/md/content/ link_download/Finanzberichte/englisch/en_q1_2004.pdf




Alison Schwitzgebel
France
Local time: 01:59
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 241

Peer comments on this answer (and responses from the answerer)
agree  sonja29 (X)
1 hr
Login to enter a peer comment (or grade)

54 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
hedging relatiionship/hedge accounting


Explanation:
Aaargh. The dreaded Bewertungseinheit. It's really supposed to be HGB only, but keeps cropping up in IFRS and US GAAP texts. For all practical purposes, "Bewertungseinheiten bilden" means "recognise hedging relationships" or simply "apply hedge accounting". At a more specific level, Bewertungseinheit means "portfolio hedge" or sometimes even "macro-hedge".

Outside the cosy world of hedge accounting, Bewertungseinheit is also a relatively common German term for "cash generating unit" or CGU.

Nit ärgern, nur wundern...

--------------------------------------------------
Note added at 54 mins (2005-04-19 14:10:43 GMT)
--------------------------------------------------

Of course that should be \"relationship\". I probably just felt like dotting too many \"i\"s.

RobinB
United States
Local time: 18:59
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 376
Grading comment
Many thanks
Login to enter a peer comment (or grade)



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