Konzernumlagen

English translation: intra-group allocations

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Konzernumlagen
English translation:intra-group allocations
Entered by: Niamh Mahony

08:20 Apr 14, 2005
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / tax investigation
German term or phrase: Konzernumlagen
Bitte legen Sie die jährlichen Abrechnungsunterlagen bzgl. der von der Muttergesellschaft im Prüfungszeitraum in Rechnung gestellten Konzernumlagen vor sowie die jährlichen Dokumentation über die Ermittlung der jeweiligen Höhe der Konzernumlage (Auflistung des Gesamtaufwands nach Kostenstellen, Umlageschlüssel entsprechend einer verursachungsgerechten und nutzungsorientierten Aufwandsverteilung zwischen der Bfa und den übrigen Gesellschaften, die entsprechende Managementleistungen seitens der Muttergesellschaft empfangen haben, etc.).
Niamh Mahony
Local time: 11:15
Not for points
Explanation:
I must say I'm not at all happy with "inter-group recharges". It seems to be particular to the UK Inland Revenue, and there only used in certain specific situations. In any case, it should surely be "intra-group", shouldn't it?

"Group allocations" is much better, though I think I'd prefer "intra-group allocations" to emphasize that these are cost and income items that are allocated between group companies, predominantly - but not exclusively - between parents and subsidiaries and vice-versa (horizontal allocations are also common, e.g. R&D).

Finally, I'd say that "group overheads" is too narrow an interpretation. The costs may well be overheads, but may also be other costs, specifically taxes, that are apportioned within the group. I also think there's a risk of confusion with the "consolidation" and/or "corporate centre" categories you typically find in segment reporting.
Selected response from:

RobinB
United States
Local time: 04:15
Grading comment
Thanks, Robin. I'm not sure why you wrote "not for points". I hope it's OK with you if I give you the points anyway because I think "intra-group allocations" is the term that fits best. You made a couple of very valid points and the distinction between "inter-group" and "intra-group" is important.
4 KudoZ points were awarded for this answer



Summary of answers provided
4Not for points
RobinB
4group overheads
Steffen Walter
3corporate share in the costs
Mustafa Er (BSc MA)


Discussion entries: 5





  

Answers


28 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
corporate share in the costs


Explanation:
-

Mustafa Er (BSc MA)
Turkey
Local time: 12:15
Native speaker of: Native in TurkishTurkish, Native in EnglishEnglish
PRO pts in category: 4
Login to enter a peer comment (or grade)

31 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
group overheads


Explanation:
To back up the previous KudoZ questions cited, I'd go for "group overheads" here.

http://www.proz.com/kudoz/696686

Steffen Walter
Germany
Local time: 11:15
Native speaker of: Native in GermanGerman
PRO pts in category: 81
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
Not for points


Explanation:
I must say I'm not at all happy with "inter-group recharges". It seems to be particular to the UK Inland Revenue, and there only used in certain specific situations. In any case, it should surely be "intra-group", shouldn't it?

"Group allocations" is much better, though I think I'd prefer "intra-group allocations" to emphasize that these are cost and income items that are allocated between group companies, predominantly - but not exclusively - between parents and subsidiaries and vice-versa (horizontal allocations are also common, e.g. R&D).

Finally, I'd say that "group overheads" is too narrow an interpretation. The costs may well be overheads, but may also be other costs, specifically taxes, that are apportioned within the group. I also think there's a risk of confusion with the "consolidation" and/or "corporate centre" categories you typically find in segment reporting.

RobinB
United States
Local time: 04:15
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 151
Grading comment
Thanks, Robin. I'm not sure why you wrote "not for points". I hope it's OK with you if I give you the points anyway because I think "intra-group allocations" is the term that fits best. You made a couple of very valid points and the distinction between "inter-group" and "intra-group" is important.
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