Glossary entry (derived from question below)
German term or phrase:
Lieferungen von Gegenständen des abnutzbaren Anlagevermögens
English translation:
delivery of depreciable fixed assets
Added to glossary by
Languageman
Oct 19, 2006 22:23
17 yrs ago
3 viewers *
German term
Lieferungen von Gegenständen des abnutzbaren Anlagevermögens
German to English
Bus/Financial
Accounting
Consolidated financial statement
From the notes to the consolidated financial statement in the annual report of a large German group of companies. This appears in the section "Angaben zu den Konsolidierungsmethoden"
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Die aus dem konzerninternen Lieferungs- und Leistungsverkehr resultierenden Zwischenergebnisse wurden gemäß § 304 Abs. 1 HGB
sowohl aus Lieferungen von Gegenständen des abnutzbaren Anlagevermögens als auch aus solchen des Vorratsvermögens eliminiert.
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I mananged to decipher "abnutzbaren Anlagevermögens" as "depreciable fixed assets" thanks to the glossary, but exactly how this fits with "Lieferungen von Gegenständen" is evading me.
Thanks in advance for your ever helpful suggestions.
Stephen
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Die aus dem konzerninternen Lieferungs- und Leistungsverkehr resultierenden Zwischenergebnisse wurden gemäß § 304 Abs. 1 HGB
sowohl aus Lieferungen von Gegenständen des abnutzbaren Anlagevermögens als auch aus solchen des Vorratsvermögens eliminiert.
----
I mananged to decipher "abnutzbaren Anlagevermögens" as "depreciable fixed assets" thanks to the glossary, but exactly how this fits with "Lieferungen von Gegenständen" is evading me.
Thanks in advance for your ever helpful suggestions.
Stephen
Proposed translations
(English)
| 3 +5 | delivery of depreciable fixed assets |
Ken Cox
|
Proposed translations
+5
47 mins
Selected
delivery of depreciable fixed assets
As I'm not a financial expert, I may be off base here (and if so I'm sure I'll be corrected), but my understanding is that 'Gegenstände von...' simply means 'items of' and is necessary in (precise) German because Anlagevermögen is a collective abstract noun and if only some of the items in this category are involved, this must be explicitly stated. This circumstance doesn't exist in English -- 'fixed assets' can mean either the fixed assets as a group or any two or more of the group of items classified as 'fixed assets'.
Note from asker:
| Thanks for the help, that certainly seems to make sense. |
4 KudoZ points awarded for this answer.
Comment: "Thank you all."
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