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Bodensatz

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16:44 Mar 28, 2018
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Bodensatz
"Werden mehrere Sichteinlagen betrachtet, kann ein Bodensatz konstatiert werden, der in der bankbetrieblichen Praxis dazu führt, dass der beizulegende Zeitwert einer Gruppe von Sichteinlagen unter den Nominalwertenliegt (weil der Bodensatz zwar formal am nächsten Tag fällig ist, faktischaber erst in zehn Jahren)."

This section of the document is discussing the fair value measurement of liabilities with demand features (cf. IFRS 13 paragraph 47).

I can't make the usual translation of "deposit base" make sense here, as it says it is technically due the following day.

This may be one where I have to ask the client, as I'm even starting to wonder if it's a typo - but any help that anyone can give in the meantime will be very gratefully received!
Lzz
Local time: 01:36


Summary of answers provided
3base rate
gangels
1base cost
Posted via ProZ.com Mobile
Noelle Crist-See


Discussion entries: 4





  

Answers


5 days   confidence: Answerer confidence 1/5Answerer confidence 1/5
base cost


Explanation:
i don't think it's a deposit.

Noelle Crist-See
Germany
Local time: 02:36
Native speaker of: Native in EnglishEnglish
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9 days   confidence: Answerer confidence 3/5Answerer confidence 3/5
base rate


Explanation:
or 'underlying rate'

Zeitwert is the 'time premium'

gangels
Local time: 18:36
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 122
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