Working-Capital-Bestandteile in den Rückstellungen
English translation: components of working capital in provisions
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 23:14 Mar 6, 2007 |
| German to English translations [PRO] Bus/Financial - Accounting | |||||
|---|---|---|---|---|---|
|
| ||||
|  Selected response from: RobinB United States Local time: 04:42 | ||||
Grading comment
| |||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 4 +3 | components of working capital in provisions |
| ||
| 3 | working capital components of accruals |
| ||
| 3 | components of funded liabilities |
|
Answers
1 hr confidence: 
| Bestandteilen in Rueckstellung working capital components of accruals Explanation: but I'm not sure http://www.findarticles.com/p/articles/mi_qa3638/is_199906/a... |
| |
| Login to enter a peer comment (or grade) | ||
1 hr confidence:
| Bestandteilen in Rückstellung components of funded liabilities Explanation: Rückstellung Für vorhersehbare künftige Verpflichtungen, deren Ausmaß und Fälligkeit sich jedoch nur ungefähr abschätzen lassen, muß ein Unternehmen Rückstellungen bilden. Klassische Beispiele sind Garantieleistungen oder Prozeßrisiken. Wichtigste Posten dieser Art in der Bilanz deutscher Aktiengesellschaften sind heute allerdings die Pensionsrückstellungen, in denen Unternehmen Mittel für künftige Ruhegeldzahlungen ansammeln, sowie Steuerrückstellungen. Basically 'reserves', though not for a rainy day but for future obligations. The American auto makers must maintain funded liabilities for future pension payments to their workers, for example. |
| |
| Login to enter a peer comment (or grade) | ||
9 hrs confidence: peer agreement (net): +3
peer agreement (net): +3| Working Capital Bestandteile in Rückstellungen components of working capital in provisions Explanation: Tegan: please always enter the correct term you're looking for. It really helps... "Working capital" in the simplest definition is current assets minus current liabilities, though there's a whole host of variations on that theme, involving deductions and add-backs. "Rückstellungen" at German, Austrian or Swiss companies are "provisions", *always* - with the exception of that handful of companies still applying US GAAP until the end of this year (though of course they can reconcile to US GAAP thereafter if they want). So, the focus here is on "components of working capital in provisions, other receivables and other liabilities" (or: other payables). |
| |
Grading comment
| ||