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Glossary entry

German term or phrase:

Erträge aus Ergebnisabführungsverträgen

English translation:

income from group transfer agreements

Added to glossary by Elisabeth Moser
Apr 6, 2008 16:27
16 yrs ago
3 viewers *
German term

Erträge aus Ergebnisabführungsverträgen

German to English Bus/Financial Accounting
I got a real problem with the word Ergebnisabführungsvertrag

can't give you more context, because it is the header of a list
Below it says again: Erträge aus Ergebnisabführungsverträgen

I am grateful for any help.
Proposed translations (English)
4 +2 income from profit and loss transfer agreements
5 +1 income from profit transfer agreements
2 gains from group relief agreements

Proposed translations

+2
25 mins
Selected

income from profit and loss transfer agreements

Alles schon mal dagewesen - s.u. :-)


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Note added at 12 days (2008-04-19 09:42:42 GMT) Post-grading
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Danke für den Hinweis - das ist aber m. E. faktisch dasselbe :-)
Reference:

http://www.proz.com/kudoz/german_to_english/law%3A_contracts/152452-ergebnisabf%C3%BChrungsvertrag_eav.html

http://www.proz.com/kudoz/german_to_english/law:_contracts/1061713-ergebnisabführungsvertrag.html?sp=h

Note from asker:
Vielen Dank für die Antwort, war aber nicht ganz richtig, denn es hatte mit group relief zu tun ... immer schwer Punkte zu vergeben, wenn jeder etwas richtig hat?! Noch ein schönes Wochenende, Lis
Peer comment(s):
agree RobinB : Important to get the "and loss" in their too
2 hrs
Yes, indeed, to reflect the "Ergebnis" - it cuts both ways, as they say...
agree Wagner Azevedo
1 day 42 mins
Something went wrong...
3 KudoZ points awarded for this answer. Comment: "Steffen, please see my note. Thanks and have a great weekend, Lis"
+1
23 mins

income from profit transfer agreements

The usual term is Gewinnabführungsvetrag but this is obviously the same thing
Note from asker:
Thanks Ted, you weren't that far of as well and it's always difficult to award points when one has one half right and the other the other half?! Have a great weekend, Lis P.S.: it dealt with group relief
Peer comment(s):
agree Steffen Walter : See http://www.proz.com/kudoz/152452 and http://www.proz.com/kudoz/1061713 :-)
3 mins
Something went wrong...
2 days 6 hrs

gains from group relief agreements

Ergebnis is a profit or loss which can be surrendered to a parent or passed between parent and subsids. So what's generated are gains and losses - not income and expenditure.

I'm giving myself a low-confidence vote with little confidence that many others will understand group relief for tax purposes.



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Note added at 3 days14 hrs (2008-04-10 07:12:12 GMT)
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Also short for group relief *surrender* agreements: www.practicallaw.com/jsp/article.jsp?item=:12445577
Example sentence:

Der Ergebnisabführungsvertrag ist ein primär dem Steuerrecht entnommener Begriff, ... Gemäß § 9 Abs. 4 KStG 1988 ist der Ergebnisabführungsvertrag eine ...

Reference:

http://www.steuerverein.at/koerperschaftsteuer/04-einkommenszurechnung-organschaft-0361.html

http://www.proz.com/kudoz/1061713

Note from asker:
Thanks Tom, you weren't that far of, it's always difficult to award points when one has one half right and the other the other half?! Have a great weekend, Lis P.S.: it dealt with group relief
Something went wrong...
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