Glossary entry

German term or phrase:

aufl.

English translation:

reversal

Added to glossary by Parrot
May 5, 2006 20:37
18 yrs ago
8 viewers *
German term

aufl.

German to English Bus/Financial Business/Commerce (general) abbreviation
Under a series of 'Erträge' on a balance sheet, I have:
Ertr. a. Aufl. v. Wertbericht
Ertr. a Aufl. v. Rückstellungen

TIA for a reading.

Proposed translations

+3
9 mins
German term (edited): Aufl. (Auflösung)
Selected

reversal

income from (the) reversal of valuation allowances/write-downs/allowance accounts (however you want to call Wertberichtigungen)

income from (the) reversal of provisions

--------------------------------------------------
Note added at 3 hrs (2006-05-06 00:01:35 GMT)
--------------------------------------------------

And before I forget: in a balance sheet? No, surely in an income statement. The day we start seeing income reported in a balance sheet, I think we can safely say the lunatics are running the asylum.
Peer comment(s):

agree Kim Metzger : Do you approve of this one? Income from reversal of accrued liabilities or provisions http://mi.compustat.com/docs-mi/help/inc_ic.htm
3 mins
Er, no. Not at all: "accrued liabilities" is a US GAAP concept that is imperfectly rendered as "Rückstellungen" in German. But German Rückstellungen are provisions, period. The terminology of the source you quote is, I'm afraid, rather all over the place.
agree Teresa Reinhardt
2 hrs
agree Steffen Walter
11 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thanks, and it was a income statement. It's just that they're invariably attached to balance sheets in business plans, and to be frank, the client wasn't even aware that the file included the annual accounts. He just asked for the business plan and later decided the accounts ought to be translated as well."
4 mins

Erträge aus Auflösung von

-

--------------------------------------------------
Note added at 8 mins (2006-05-05 20:46:29 GMT)
--------------------------------------------------

dissolution
Something went wrong...
1 hr

=Auflage = condition, stipulation

..3. JUR. (Bedingung) condition, stipulation; etw. zur Auflage machen make s.th. a condition (jemandem for s.o.)
Something went wrong...
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search