Auswertung

English translation: assessment

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Auswertung
English translation:assessment
Entered by: Roddy Stegemann

08:05 May 16, 2002
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?
Robin Ward
Germany
Local time: 03:26
- explanation -
Explanation:

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.

Selected response from:

Roddy Stegemann
United States
Local time: 18:26
Grading comment
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



Summary of answers provided
4 +10assessment or evaluation
Klaus Dorn (X)
4 +2explanation
Rod Darby (X)
4- explanation -
Roddy Stegemann


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +10
assessment or evaluation


Explanation:
here are other possibilities, but I strongly go with assessment...

evaluation
analysis
assessment
interpretation

Klaus Dorn (X)
Local time: 04:26
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 1514

Peer comments on this answer (and responses from the answerer)
agree  Alexander Schleber (X): I had thought of "analysis", but assessment is defintely right in the context.
10 mins

agree  Sarah Downing
13 mins

agree  Ralf Lemster
16 mins

agree  Hans-Henning Judek
17 mins

agree  jerrie
18 mins

agree  Petra Winter
26 mins

agree  Bob Kerns (X)
48 mins

agree  Сергей Лузан: Anything will do here, I presume. "evaluation" is just more common.
49 mins

agree  Roddy Stegemann: Yes, as in tax assessment.
3 hrs

agree  Theo Bose
3 hrs

neutral  Kaiya J. Diannen: as far as I see it, s/he didn't ask for a translation, s/he asked for a clarification of context
12 hrs
  -> I see...I was looking at the language pair...
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
- explanation -


Explanation:

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.



Roddy Stegemann
United States
Local time: 18:26
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 285
Grading comment
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!
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
explanation


Explanation:
Chameleon,
this is indeed a nasty one. It comes from a report by the Tax Office on a tax audit they've done, doesn't it? What they are saying is, they haven't yet had a chance to use the interest on the back-payments of trade tax for 1999 and 2000 AGAINST the tax-payer, but they sure plan to do so in the NEXT tax audit (which in turn suggests the company is big enough to be under permanent (i.e. contiguous) audit by the Behörde). 'Auswerten' always means something like 'bring into play', 'make use of' (to the detriment of the tax-payer, versteht sich) in Betriebsprüfungen. They even have an 'Auswertungsverbot' if they accidently gather information on years or firms that aren't being audited. I'm not sure myself how I'd translate it, so I hope this helps a bit,
Rod



    I've got a 'Betriebspr�fung' RIGHT NOW in my 'Betrieb'!
Rod Darby (X)
Ghana
Local time: 01:26
Native speaker of: English
PRO pts in pair: 193

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter
51 mins

agree  Kaiya J. Diannen: either a reduction has taken place in another period (da bereits...), or (bzw.) the interest from 1999/2000 will be considered with the next audit...
8 hrs
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