Nov 23, 2009 06:08
14 yrs ago
1 viewer *
German term
saldierungsfähig
German to English
Bus/Financial
Accounting
Nach Vereinsrecht - und im Übrigen auch für die Anerkennung der ausgelagerten Vermögensmittel als „plan assets“ bzw. als saldierungsfähiges Vermögen nach den Vorschriften des Handelsgesetzbuches (HGB) - ist somit eine gewisse Eigenständigkeit des Vereins als Personenverband und Unabhängigkeit von den Treugebern erforderlich.
From an explanation of the advantages of a CTA.
From an explanation of the advantages of a CTA.
Proposed translations
(English)
| 4 +1 | (here) deductible, offsettable |
RobinB
|
References
| balancing |
Camilla Seifert
|
Proposed translations
+1
2 hrs
Selected
(here) deductible, offsettable
Rod,
This refers to the ability to deduct plan assets from pension provisions under German GAAP that was introduced by the BilMoG, which has watered down the old Verrechnungsverbot in the HGB. This also means that a new asset line item can be presented if the assets deducted from pension provisions exceed the amount of the pension provisions:
Aktiver Unterschiedsbetrag aus der Vermögensverrechnung
(excess of plan assets over pension liability)
The "saldierungsfähiges Vermögen" represents the assets that can be deducted from, or offset against, the pension liabilities.
This refers to the ability to deduct plan assets from pension provisions under German GAAP that was introduced by the BilMoG, which has watered down the old Verrechnungsverbot in the HGB. This also means that a new asset line item can be presented if the assets deducted from pension provisions exceed the amount of the pension provisions:
Aktiver Unterschiedsbetrag aus der Vermögensverrechnung
(excess of plan assets over pension liability)
The "saldierungsfähiges Vermögen" represents the assets that can be deducted from, or offset against, the pension liabilities.
4 KudoZ points awarded for this answer.
Comment: "Bless you, Robin - "offsettable" felt best in the sentence I had - Rod"
Reference comments
52 mins
Camilla Seifert
South Africa
South Africa
Native in German
&
English
Works in field
South Africa
Professional, experienced, high quality
Native in: English 
, German
Works in: German to English, English to German
Related KudoZ points
:
3
Reference:
balancing
Dictionary of accounting terminology - SAP
http://www.guidancetech.com/people/holland/sap/sapdict.xls
refers to "balancing". Suggest: in your context: assets which can be balanced (included in the balance sheet).
http://www.guidancetech.com/people/holland/sap/sapdict.xls
refers to "balancing". Suggest: in your context: assets which can be balanced (included in the balance sheet).
Peer comments on this reference comment:
| disagree |
Ted Wozniak
: Not here. Also be very careful with SAP "English". Lots of bad legacy terms there.
8 hrs
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Thank you for the good advice, Ted.
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