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Sonderposten mit Rücklagenanteil

English translation: Special reserve(s)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Sonderposten mit Rücklagenanteil
English translation:Special reserve(s)
Entered by: Ingrid Weber
Options:
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17:16 Jan 23, 2001
German to English translations [PRO]
Bus/Financial
German term or phrase: Sonderposten mit Rücklagenanteil
This phrase appears in a Profit and Loss Statement which I am translating from German into English. I don't know the English translation for this phrase.
Ingrid Weber
Special reserve(s)
Explanation:
Arthur Andersen also calls it "special reserves" Sometimes this is referred to as special item w/ reserves; Woywode calls it "special account with reserve characteristics" (ugh!); Schäfer calls it "special item w/accrual character"
Selected response from:

Kevin Fulton
United States
Local time: 07:57
Grading comment
Thank you for your help.
4 KudoZ points were awarded for this answer

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Summary of answers provided
naextraordinary items with reserve provision
Alexander Schleber
naspecial postings (placements) with shares of arrears (arrear shares)Daniel Albuquerque
naspecial item with accrual characterUlrike Lieder
naSpecial reserve(s)Kevin Fulton
naspecial items with reserves share
Elisa Capelão


  

Answers


23 mins
special items with reserves share


Explanation:
item=entry in an account


    Langenscheidts W.
Elisa Capelão
Local time: 12:57
Native speaker of: Native in PortuguesePortuguese
PRO pts in pair: 117
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37 mins
Special reserve(s)


Explanation:
Arthur Andersen also calls it "special reserves" Sometimes this is referred to as special item w/ reserves; Woywode calls it "special account with reserve characteristics" (ugh!); Schäfer calls it "special item w/accrual character"


    Hamblock-Wessels "Gr.W'buch Wirtschaftsenglisch; A. Andersen "Fachw' Rechnungslegung..."
Kevin Fulton
United States
Local time: 07:57
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 435
Grading comment
Thank you for your help.
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3 hrs
special item with accrual character


Explanation:
This is what Schäfer offers on the subject. See which fits best into your context.
Sonderposten mpl mit Rücklagenanteil
(ReW) special item with accrual character
– special item with an equity portion
– special account which in part constitutes a reserve
(ie, nicht versteuerte Rücklagen; Differenz zwischen handelrechtlichen und steuerlichen Abschreibungen = untaxed reserves; difference between commercial and tax depreciation allowances; cf, § 273 HGB)

Woywode, Accounting and Tax Dictionary, lists the following:
special account with reserve characteristics
plus this explanation which might be helpful: the account includes provisions which are deductible for tax purposes but do not have any commercial basis

HTH

Ulrike Lieder
Local time: 04:57
Native speaker of: German
PRO pts in pair: 3525
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3 hrs
special postings (placements) with shares of arrears (arrear shares)


Explanation:
typical accounting term

Daniel Albuquerque
Local time: 18:27
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14 hrs
extraordinary items with reserve provision


Explanation:
Most often these are probably extraordinary expenditures, which have not yet occurred, but for which a provisional reserve is being made in advance. It reduces the profit on the present statement, and also (probably) the tax payments due.

Alexander Schleber
Belgium
Local time: 13:57
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 2340
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