Glossary entry (derived from question below)
German term or phrase:
bewertungseinheit
English translation:
hedging relatiionship/hedge accounting
Added to glossary by
Mary McCusker
Apr 19, 2005 13:15
19 yrs ago
20 viewers *
German term
Excellence combined with speed
Native in: English
Works in: German to English, French to English, Dutch to English
bewertungseinheit
German to English
Bus/Financial
Finance (general)
hedge accounting
Sofern Sicherungsgeschäfte bestehen, werden Bewertungseinheiten gebildet.
I would use valuation unit, but I am not sure that is correct here. I am not familiar with the acctg. mechanism.
I would use valuation unit, but I am not sure that is correct here. I am not familiar with the acctg. mechanism.
Proposed translations
(English)
| 4 | hedging relatiionship/hedge accounting |
RobinB
|
| 3 +1 | valuation unit |
Alison Schwitzgebel
|
Proposed translations
54 mins
Selected
hedging relatiionship/hedge accounting
Aaargh. The dreaded Bewertungseinheit. It's really supposed to be HGB only, but keeps cropping up in IFRS and US GAAP texts. For all practical purposes, "Bewertungseinheiten bilden" means "recognise hedging relationships" or simply "apply hedge accounting". At a more specific level, Bewertungseinheit means "portfolio hedge" or sometimes even "macro-hedge".
Outside the cosy world of hedge accounting, Bewertungseinheit is also a relatively common German term for "cash generating unit" or CGU.
Nit ärgern, nur wundern...
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Note added at 54 mins (2005-04-19 14:10:43 GMT)
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Of course that should be \"relationship\". I probably just felt like dotting too many \"i\"s.
Outside the cosy world of hedge accounting, Bewertungseinheit is also a relatively common German term for "cash generating unit" or CGU.
Nit ärgern, nur wundern...
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Note added at 54 mins (2005-04-19 14:10:43 GMT)
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Of course that should be \"relationship\". I probably just felt like dotting too many \"i\"s.
4 KudoZ points awarded for this answer.
Comment: "Many thanks"
+1
5 mins
Alison Schwitzgebel
France
France
Native in German
&
English
Specializes in field
France
Words that work
Native in: English 
, German
Works in: German to English, Germanic(Other) to English, French to English
Related KudoZ points
:
253
valuation unit
I think. Let me check up on it and find you a source.
Back in a mo.
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Note added at 7 mins (2005-04-19 13:23:33 GMT)
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en.prosiebensat1.com/imperia/md/content/ link_download/Finanzberichte/englisch/en_q1_2004.pdf
Back in a mo.
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Note added at 7 mins (2005-04-19 13:23:33 GMT)
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en.prosiebensat1.com/imperia/md/content/ link_download/Finanzberichte/englisch/en_q1_2004.pdf
Peer comment(s):
| agree |
sonja29 (X)
1 hr
|
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