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Glossary entry

German term or phrase:

Heimfalllasten

English translation:

provisions for (obligations relating to the) reversion of heritable building rights

Added to glossary by Alison Schwitzgebel
Sep 29, 2006 05:52
17 yrs ago
5 viewers *
German term

Heimfalllasten

German to English Bus/Financial Accounting
Dies trifft insbesondere:
-Rückstellungen für Jahresabschluss und Prüferkosten
-Rückstellungen für Erlösschmälerungen
-Rückstellungen für Prozessrisiken
-Rückstellungen für gewinnabhängige Vergütungen
-Rückstellungen für Heimfalllasten
-Rückstellungen für Skonti, Boni und Rabatte
-Produkthaftungsrückstellung
-Rückstellungen für drohende Verluste aus schwebenden Geschäften
Proposed translations (English)
4 provisions for (obligations relating to the) reversion of heritable building rights
3 devolution charges

Proposed translations

4 hrs
German term (edited): Rückstellungen für Heimfalllasten
Selected

provisions for (obligations relating to the) reversion of heritable building rights

also known as "Heimfall-Rückstellung(en)" or "Rückstellung(en) für Heimfall".

"Heimfall" is the reversion of heritable building rights (to the owner of the land) because of the failure of the holder of the rights to satisfy certain conditions.

For an explanation of Heimfall, see:
http://de.wikipedia.org/wiki/Heimfall

For an occurrence in an English document, see:
www.hypointernational.com/pdf/OC_Valesco_Funding_plc.pdf
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3 KudoZ points awarded for this answer.
2 hrs

devolution charges

Quelle: Gabler
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