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aktiver/passiver Unterschiedsbetrag

English translation: positive/negative goodwill (sometimes also badwill for negative goodwill)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:aktiver/passiver Unterschiedsbetrag
English translation:positive/negative goodwill (sometimes also badwill for negative goodwill)
Entered by: Alison Schwitzgebel
Options:
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03:07 Jul 13, 2001
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: aktiver/passiver Unterschiedsbetrag
Okay, I think that they are talking about positive/negative goodwill here, but I might be wrong. Does anyone have any ideas?

Nach §301 Abs.1 Nr.1 HGB erfolgt die Kapitalkonsolidierung nach der Buchwertmethode. Die Anschaffungskosten der erworbenen Tochtergesellschaften werden mit den auf diese Anteile entfallenden Buchwerten des Eigenkapitals im Zeitpunkt der Erstkonsolidierung verrechnet. Die sich ergebenden aktiven Unterschiedsbeträge wurden nach §309 Abs.1 HGB offen mit den verfügbaren Rücklagen verrechnet. Verbleibende aktive Unterschiedsbeträge wurden danach mit den passiven Unterschiedsbeträgen verrechnet. Verbleibende passive Unterschiedsbeträge werden nach § 301 Abs.3 HGB als Unterschiedsbeträge aus der Kapitalkonsolidierung ausgewiesen
Alison Schwitzgebel
France
Local time: 14:23
active / passive difference
Explanation:
There are numerous PDF files on google. com which give Unterschiedsbetrag aus Kapitalkonsolidierung =Difference from capital consolidation,or Difference arising on consolidation;

E.g.

...it becomes necessary to record a difference on first consolidation in
the assets (aktivischer Unterschiedsbetrag), of which the total amount must ...
(campus.hec.fr/profs/stolowy/perso/papers/brands.pdf)

... Buchwertmethode ­ hieraus resultiert kein Unterschiedsbetrag. In den Konzernabschluß
ist ... value method ­ with no difference resulting. Plambeck Neue Energien ...
(www.plambeck.de/pne/PNE3-2000.pdf)

There is also a banking glossary (see the link below) which may be helpful
Selected response from:

Vidmantas Stilius
Local time: 15:23
Grading comment
1 KudoZ points were awarded for this answer

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Summary of answers provided
naactive / passive difference
Vidmantas Stilius
naactive/passive balanceUschi (Ursula) Walke


  

Answers


2 hrs
active/passive balance


Explanation:
Then the remaining active balance(s) was(were) set off against the passive balance(s).

Is there a catch somewhere? I don't understand where the goodwill is supposed to come in.

HTH
:-/

Uschi (Ursula) Walke
Local time: 23:23
Native speaker of: Native in GermanGerman
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7 hrs
active / passive difference


Explanation:
There are numerous PDF files on google. com which give Unterschiedsbetrag aus Kapitalkonsolidierung =Difference from capital consolidation,or Difference arising on consolidation;

E.g.

...it becomes necessary to record a difference on first consolidation in
the assets (aktivischer Unterschiedsbetrag), of which the total amount must ...
(campus.hec.fr/profs/stolowy/perso/papers/brands.pdf)

... Buchwertmethode ­ hieraus resultiert kein Unterschiedsbetrag. In den Konzernabschluß
ist ... value method ­ with no difference resulting. Plambeck Neue Energien ...
(www.plambeck.de/pne/PNE3-2000.pdf)

There is also a banking glossary (see the link below) which may be helpful



    www.ibiblio.org/pub/docs/books/gutenberg/etext02/8baed10.txt - 101k
Vidmantas Stilius
Local time: 15:23
Native speaker of: Native in LithuanianLithuanian
PRO pts in category: 1
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Changes made by editors
May 6, 2010 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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