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Rücklage für eigene Anteile

English translation: reserve for own shares

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15:18 Jan 7, 2002
German to English translations [PRO]
Bus/Financial - Accounting / Accounting
German term or phrase: Rücklage für eigene Anteile
On a balance sheet, under Shareholders' Equity (Eigenkapital), after "Kapitalrücklage" which they translate as "Additional paid-in capital."
Gregory Mehrten
United States
Local time: 19:46
English translation:reserve for own shares
Explanation:
Please see the following website for more information

http://www.duefinance.de/steuern/bilanz.htm
Selected response from:

Lisanne
Local time: 01:46
Grading comment
It turned out these were HGB documents. Thanks for the info!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3reserve for treasury shares
Ralf Lemster
4 +1reserve for own shares
Lisanne
4share premium account
Eva Blanar
4reserve for treasury stock
Susan Starling
4restricted reserves; non-distributable reserves
jccantrell


  

Answers


17 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
reserve for own shares


Explanation:
Please see the following website for more information

http://www.duefinance.de/steuern/bilanz.htm


    Reference: http://www.duefinance.de/steuern/bilanz.htm
Lisanne
Local time: 01:46
Native speaker of: Native in GermanGerman
PRO pts in category: 4
Grading comment
It turned out these were HGB documents. Thanks for the info!

Peer comments on this answer (and responses from the answerer)
agree  Alison Schwitzgebel: this is fine if you've got a set of HGB accounts to translate, but not for US GAAP or IAS statements. BE CAREFUL!
2 hrs
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21 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
restricted reserves; non-distributable reserves


Explanation:
From Eurodicautom for this exact phrase

jccantrell
United States
Local time: 16:46
Native speaker of: Native in EnglishEnglish
PRO pts in category: 17
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24 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
reserve for treasury stock


Explanation:
from the Arthur Andersen dictionary for "Rücklage für eigene Anteile." This is listed under Gewinnrücklagen (Earnings reserves).

Susan Starling
Spain
Local time: 19:46
Specializes in field
Native speaker of: Native in EnglishEnglish
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24 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
reserve for treasury shares


Explanation:
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.


    Own experience in translating financial statements
Ralf Lemster
Germany
Local time: 01:46
Native speaker of: German
PRO pts in category: 163

Peer comments on this answer (and responses from the answerer)
agree  Werner George Patels, M.A., C.Tran.(ATIO): 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
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1 day 2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
share premium account


Explanation:
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)

Eva Blanar
Hungary
Local time: 01:46
Specializes in field
Native speaker of: Hungarian
PRO pts in category: 25
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