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German to English translations [PRO] Bus/Financial / Company tax
German term or phrase:Auswertung
Last question on this wretched sentence:
"Eine Minderung des steuerlichen Gewinns 2001 erfolgte im Hinblick auf die im Wirtschaftsjahr 2001 handelsrechtlich eingestellten Gewerbesteuerrückstellungen bis einschließlich 2000 nicht, da insoweit bereits eine Berücksichtigung in den jeweiligen Veranlagungszeiträumen erfolgte, bzw. hinsichtlich der Zinsen zur Gewerbesteuer 1999 und 2000 eine Auswertung i.R.d. nächsten Betriebsprüfung erfolgen wird."
Don't know whether I'm having an off day today, but I can't fathom out what's being "ausgewertet" here - can anyone help?
Since the mandated reduction in taxable income (profits) will not be applied retroactively into 2000, and consideration has already been given to interest on taxable income in 1999 and 2000, can one not assume that it is taxable income in the next fiscal period that will be assessed?
I believe a comma was unwisely omitted after '1999 und 2000' in the last sentence part.
As Janet pointed out, I was really after an explanation of what is actually being "ausgewertet" here, not the translation of "Auswertung" as such. Both the explanations are fine, but I think this just about clinches it. Thanks! 4 KudoZ points were awarded for this answer