English translation: special account with reserve characgteristics
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15:58 Jul 2, 2002
German to English translations [PRO] Bus/Financial - Accounting / auditing
German term or phrase:Sonderposten mit Ruecklagenanteil
Explanation: This is straight from Woywode. Explanation: the accounut includes provisions which are deductible for tax purposes but do not have any commercial basis
Woywode - Rechnungslegung und Steuern
Kim Metzger Mexico Local time: 08:28 Native speaker of: English PRO pts in category: 181
Thankyou for helpful answer and reference.
21 mins confidence:
special entries with a reserve element
Explanation: I understand this not as a special account but an account for special entries (i.e. Sonderposten rather than Sonderkonto) with a reserve element. Since the entries are all special you could also argue that this is also a special account but that wasn't your question :-)
Bob Kerns Germany Local time: 15:28 Native speaker of: English PRO pts in category: 13
Thankyou ,but not quite the answer to the question