Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss 4 Apr 7 '23 deu>eng beizulegender niedrigerer Wert lower of cost or market value pro closed ok 4 Oct 2 '20 deu>eng pro forma konsolidiert dargestellt presented on a pro forma consolidated basis pro closed no 4 Oct 2 '20 deu>eng liquiditätswirksam verbraucht used/utilised through cash transactions pro closed no 4 May 14 '20 deu>eng Aufhebung von verfügungsbeschränkten Finanzmitteln reclassification of restricted cash as unrestricted cash pro closed no 4 Mar 31 '20 deu>eng Trennungsrechnung separate accounting pro closed no 4 Nov 19 '17 deu>eng Bilanzieren (here) use, report under pro closed no 4 Sep 7 '17 deu>eng Aufrechnungsdifferenzen netting/elimination/offsetting differences pro closed ok 4 Sep 4 '17 deu>eng EK-Differenz aus Währungsumrechnung currency translation difference(s) pro closed ok 4 Aug 10 '16 deu>eng Handelsrechtliche Bilanz German GAAP balance sheet pro closed ok 4 Jun 30 '15 deu>eng sofern sie der Abnutzung unterlagen with finite useful lives pro closed no 4 Jun 1 '15 deu>eng nicht einschränkender Hinweis (here) emphasis-of-matter paragraph pro closed ok 4 Apr 7 '15 deu>eng Zuflüsse benefits received pro closed no 4 Mar 31 '15 deu>eng Gewerbesteuerliche Hinzurechnungen und Kürzungen trade tax add-backs and deductions pro closed no 4 Jul 27 '14 deu>eng ein- und ausgabenwirksame Position cash item/cash receipt and expenditure (item) pro closed no 4 Apr 9 '14 deu>eng Zu- und Abschreibungen impairment losses and reversals of impairment losses pro closed ok - Mar 4 '14 deu>eng decken here: the ratio of.... pro open no 4 Sep 1 '13 deu>eng Nominal TW notional amount in transaction currency pro closed no 4 Aug 22 '13 deu>eng Bewertungsstetigkeit und Ansatzstetigkeit consistency of measurement and consistency of recognition pro closed no 4 Aug 22 '13 deu>eng Finanzmittelfonds cash and cash equivalents pro closed ok 4 Mar 7 '13 deu>eng .. erfolgswirksam umgerechnet ... translated (at the reporting date), with gains or losses recognised in profit or loss pro closed no 4 Feb 25 '13 deu>eng Abgrenzungswahlrechte classification options pro closed no 4 Sep 13 '12 deu>eng Einstellungen in die Wertberichtigung zu Forderungen additions to bad debt allowances/allowances for doubtful accounts/write-downs of receivables pro closed ok 4 Dec 5 '11 deu>eng bilanzorientierter Finanzierungsbegriff capital-based definition of financing pro closed no 4 Aug 26 '11 deu>eng Sachstrukturaufwendungen non-personnel(-related) restructuring costs pro closed ok 4 Aug 24 '11 deu>eng Mitzugehörigkeitsvermerke notes on inclusion in other headings pro closed ok 4 Jun 24 '11 deu>eng POC-Verb. Liabilities from construction contracts pro closed no 4 May 5 '11 deu>eng vollständig wertberichtigt written off/written down in full pro closed no 4 Mar 15 '11 deu>eng phasenkongruent same-period pro closed ok 4 Jan 31 '11 deu>eng Durchbuchungsmethode gross hedge presentation method pro closed ok 4 Jan 31 '11 deu>eng Einfrierungsmethode net hedge presentation method pro closed ok 4 Nov 3 '10 deu>eng bilanzielle Neuregelung zur Umsatzrealisierung revision of accounting rules on/governing revenue recognition pro closed no 4 Oct 29 '10 deu>eng Deckungsvermögen plan assets pro closed ok 4 Oct 25 '10 deu>eng berufliche Äußerung professional statement pro closed no 4 Aug 18 '10 deu>eng gleichmäßig gewinnmindernd depreciated or amortised in equal amounts pro closed no 4 Aug 18 '10 deu>eng ausscheidende Wirtschaftsgüter here: the disposal of assets pro closed no 4 Jul 16 '10 deu>eng "davon"-Vermerk "of which" note/sub-item pro closed no - Jul 14 '10 deu>eng SoPo special tax-allowable reserves pro just_closed no 4 Jun 4 '10 deu>eng der zu fortgeführten Anschaffungskosten bilanzierten Finanzinstrumente financial instruments measured/carried at amortised cost pro closed ok - May 9 '10 deu>eng andere Zuzahlungen in das Eigenkapital other additional capital contributions pro closed ok 4 Apr 30 '10 deu>eng Einsatzermittlung cost (is calculated) pro closed ok 4 Apr 27 '10 deu>eng erfahrungsbedingt experience (gains and losses) pro closed no 4 Apr 17 '10 deu>eng fortgeführten Anschaffungskosten amortised cost pro closed ok 4 Nov 23 '09 deu>eng saldierungsfähig (here) deductible, offsettable pro closed no 4 Jun 3 '09 deu>eng Kassenvermögen fund assets pro closed no 4 Apr 9 '09 deu>eng nachzuverrechnender Dienstzeitaufwand past service cost pro closed no 4 Mar 10 '09 deu>eng Auslösung von negativen Unterschiedsbeträgen reversal of excess of the acquirer's interest in identifiable net assets over cost pro closed ok 4 Mar 6 '09 deu>eng Eigenkapitalqualifizierung s.u. pro closed ok 4 Mar 5 '09 deu>eng verlustfreie Bewertung here: lower of cost or market value pro closed ok 4 Feb 26 '09 deu>eng i.W. Gewinnabf. primarily profit transfer pro closed ok 4 Dec 10 '08 deu>eng ergebnisentlastend s.u. pro closed no Asked | Open questions | Answered