Glossary entry (derived from question below)
Norwegian term or phrase:
avkastningsverdiberegning
English translation:
assessment of income-producing value (land-only: notional rental value)
Added to glossary by
Adrian MM.
Dec 22, 2022 07:50
1 yr ago
7 viewers *
Norwegian term
avkastningsverdiberegning
Norwegian to English
Other
Law: Taxation & Customs
Tax determination clarification
Hell0, I'm trying to verify the correct translation of "avkastningsverdi" here as opposed to "avkastningskravet" These appear in an explanatory report to a company from Skatteetaten "VARSEL OM ENDRING AV SKATTEFASTSETTELSEN FOR INNTEKTSÅRET 2018"
Normally I would choose "yield value" but as that typically refers to investments, whereas this has to do with transferring/selling assets to an acquiring subsidiary in connection with the company's change of domicile to another company.
the term from https://norwegian_english.en-academic.com/11552/avkastningsv... shows "Income value" So this leads me to "income value calculation"
https://norwegian_english.en-academic.com/11552/avkastningsv... "income value"
Would therefore "avkastningskravet" below therefore be "income requirement" or "yield requirement" in the following?
Beløpet som ble betalt for goodwillen fremkom på bakgrunn av en avkastningsverdiberegning utarbeidet av [accounting firm], som hadde fått i oppdrag å estimere verdien av produksjonsaktiviteten.
Selv om det ikke har selvstendig betydning, vil skattekontoret før det gås videre, kort bemerke at [accounting firm]s verdsettelse synes beheftet med et par svakheter. Disse knytter seg til størrelsen på avkastningskravet og skattesatsen som er benyttet ved beregningen. Korrigeres det for dette, økes avkastningsverdien fra GBP GBP 0 og GBP XX XXX
Thanks for your help!
Normally I would choose "yield value" but as that typically refers to investments, whereas this has to do with transferring/selling assets to an acquiring subsidiary in connection with the company's change of domicile to another company.
the term from https://norwegian_english.en-academic.com/11552/avkastningsv... shows "Income value" So this leads me to "income value calculation"
https://norwegian_english.en-academic.com/11552/avkastningsv... "income value"
Would therefore "avkastningskravet" below therefore be "income requirement" or "yield requirement" in the following?
Beløpet som ble betalt for goodwillen fremkom på bakgrunn av en avkastningsverdiberegning utarbeidet av [accounting firm], som hadde fått i oppdrag å estimere verdien av produksjonsaktiviteten.
Selv om det ikke har selvstendig betydning, vil skattekontoret før det gås videre, kort bemerke at [accounting firm]s verdsettelse synes beheftet med et par svakheter. Disse knytter seg til størrelsen på avkastningskravet og skattesatsen som er benyttet ved beregningen. Korrigeres det for dette, økes avkastningsverdien fra GBP GBP 0 og GBP XX XXX
Thanks for your help!
Proposed translations
(English)
| 3 | assessment of income-producting value (land-only: notional rental value) |
Adrian MM.
|
Change log
Dec 26, 2022 23:00: Adrian MM. changed "Edited KOG entry" from "<a href="/profile/853717">dmesnier's</a> old entry - "avkastningsverdiberegning"" to ""assessment of income-producting value (land-only: notional rental value)""
Proposed translations
2 hrs
Adrian MM.
Austria
Austria
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Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
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8
Selected
assessment of income-producting value (land-only: notional rental value)
avkastningskravet : invert to required yield, though could be posted as a separate question.
afkastningværdi : yield value, DAN/ENG Bailey
The answer to this one IMO could go different ways, depending on the context - here, goodwill, notoriously difficult to value, esp. for US & UK etc. partnerships, or US-property tax /UK: land rates (council tax/ uniform business rate ) based on the notional *'rental* income-producing value, rather than the actual rental received.
afkastningværdi : yield value, DAN/ENG Bailey
The answer to this one IMO could go different ways, depending on the context - here, goodwill, notoriously difficult to value, esp. for US & UK etc. partnerships, or US-property tax /UK: land rates (council tax/ uniform business rate ) based on the notional *'rental* income-producing value, rather than the actual rental received.
Example sentence:
What Is Required Yield? Required yield is the required rate of return that a fixed-income investment must provide in order for that investment to be worthwhile.
How is notional rent calculated? The notional rent is determined on the basis of the annual value of the house. Annual value is the expected rental value of the house in the next year.
4 KudoZ points awarded for this answer.
Comment: "thanks for your help!"
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