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Verwendungsüberhang

English translation: surplus of unspent funds

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12:54 Oct 29, 2006
German to English translations [PRO]
Bus/Financial - Accounting / financial statements
German term or phrase: Verwendungsüberhang
I'm translating some financial statements, and one of the statements made on the Passiva is as follows:

"Der Jahresüberschuss des Berichtsjahres stellt lediglich den bilanztechnischen Überschuss dar. Aus der Mittelverwendungsrechnung (siehe Anhang Nr. 5) ergibt sich für das Berichtsjahr ein *Verwendungsüberhang* von T€ x,x, der durch den laufenden Aufwand zu Beginn des folgenden Geschäftsjahres verbraucht wird."

The corresponding entry under no. 5 in the Notes is a "Mittelverwendungsrechnung" (which I have called a Funds Utilization Form for want of a better idea) which shows the Bilanzwert of all assets, including receivables, minus liabilities, depreciation etc. and ends up with a "Verwendungsrückstand (+) oder -überhang (-)" Funnily enough, the result of assets minus liabilities is positive, so according to this table at least it should be a Verwendungsrückstand rather than -überhang, but since the auditors must know more their job than I do, I'm assuming that my feminine logic is way out here...

All I can think of for Verwendungsüberhang and -rückstand are surplus and shortfall. Would be grateful if someone out there could help me out on this (let's just hope you're all working on a Sunday like me!), as I'm feeling a bit stumped!

Thanks!
Jane Luther
Germany
Local time: 18:05
English translation:surplus of unspent funds
Explanation:
....there results for the reporting year a surplus of unspent funds in the amount of xxx which will be absorbed by running expenditures at the beginning of the following business year.

You are right, it should be "Verwendungsrückstand" in this case, or alternately, instead "verbraucht" it should be "ausgeglichen" (equalized) or "gutgemacht" (made up). To "verbrauchen" a "Überhang" is like digging your hole even deeper. You may want to check back with client.

e Format: PDF/Adobe Acrobat - View as HTML
Verwendungsrückstand (Ergebnis = positiv). oder. Verwendungsüberhang (Ergebnis = negativ). Verwendungsrückstand 31.12. Mittelverwendungsrechnung ...
www.asp.sachsen-anhalt.de/download/ mf/ofd/publikationen/steuertipps_vereine.pdf -
Selected response from:

gangels
Local time: 10:05
Grading comment
Thanks very much, also to RobinB for his as always invaluable input. I used "surplus of unappropriated funds" and I did mention the Verwendungsüberhang/-rückstand problem to the client, but they just asked me to put a note into the translation...
4 KudoZ points were awarded for this answer

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Summary of answers provided
4carry over/carry forward of budgetxxxmuitoprazer
2 +1surplus of unspent fundsgangels


Discussion entries: 2





  

Answers


28 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
carry over/carry forward of budget


Explanation:
http://ppd.swin.edu.au/finser/default.htm

xxxmuitoprazer
Local time: 17:05
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 10
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1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
surplus of unspent funds


Explanation:
....there results for the reporting year a surplus of unspent funds in the amount of xxx which will be absorbed by running expenditures at the beginning of the following business year.

You are right, it should be "Verwendungsrückstand" in this case, or alternately, instead "verbraucht" it should be "ausgeglichen" (equalized) or "gutgemacht" (made up). To "verbrauchen" a "Überhang" is like digging your hole even deeper. You may want to check back with client.

e Format: PDF/Adobe Acrobat - View as HTML
Verwendungsrückstand (Ergebnis = positiv). oder. Verwendungsüberhang (Ergebnis = negativ). Verwendungsrückstand 31.12. Mittelverwendungsrechnung ...
www.asp.sachsen-anhalt.de/download/ mf/ofd/publikationen/steuertipps_vereine.pdf -

gangels
Local time: 10:05
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 119
Grading comment
Thanks very much, also to RobinB for his as always invaluable input. I used "surplus of unappropriated funds" and I did mention the Verwendungsüberhang/-rückstand problem to the client, but they just asked me to put a note into the translation...

Peer comments on this answer (and responses from the answerer)
agree  RobinB: I think I would prefer "surplus (or: excess) of unappropriated funds", but your answer is very much in the right direction. BTW, this relates to German not-for-profit accounting rules.
17 mins
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