Verbindlichkeiten ggue. vb. UN aus Liegerungen und
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11:47 Dec 24, 1999
German to English translations [PRO] Bus/Financial
German term or phrase:Verbindlichkeiten ggue. vb. UN aus Liegerungen und
Part of a bar graph describing the asset and liability sides of a balance sheet
Explanation: Verbindlichkeiten is definitely liabilities. "ggue" is probably gegenüber, vb. could be Verbindlichkeiten again, but a German would have capitalized it. Is Liegerungen a typo? I have never heard it and can't find it.
Ed Colaianni Local time: 21:54 Native speaker of: English PRO pts in pair: 62
accounts/liabilities due to affiliated companies arising out of deliveries ... /real estate ...
Explanation: According to "Professional Dictionary Accounting, Tax, Banking and EDP" from Arthur Anderson ISBN 3-8202-1055-5 the abbreviated part would most certainly be "gegenüber verbundenen Unternehemen". My biggest problem is "Liegerungen", that could be an old-fashioned or dialect expression for "Liegenschaften" = real estate/real property holdings. Translation: "accounts/liabilities due to affiliated companies arising out of real estate/real property holdings". I can't find the word "Liegerung/en" in my German/German Duden or anywhere else. Another possibility is a typo, "Lieferungen" = deliveries/shipments/supplies. In that case the translation would be: "accounts/liabilities due to affiliated companies arising out of deliveries from these companies". Whichever is right should be obvious from the word after "und" at the end of your text.
The only search engine results for "Liegerung" were all typos for "Lieferung"
Explanation: Again, I used the ATA presentation on German financial statements as a source. There, "Verbindlichkeiten aus Lieferungen und Leistungen" is rendered as "trade payables" and "Verbindlichkeiten gegenüber verbundenen Unternehmen" is "liabilities to affiliated companies."