MMUlr Jul 14, 2010:

Ok, ... RobinG .... ;-)

So, you see, I was SO right: -> below: "my knowledge is not sufficient ...."

RobinB Jul 14, 2010:

Correct content, wrong terminology @MMULr: Yes, the E&Y publication describes the relevant content, but unfortunately their English terminology is rubbish.

My own new translation of the post-BilMoG HGB will be published later this year (PwC), and the correct English post-BilMoG HGB terminology is also publicly available in the XBRL German GAAP taxonomy.

MMUlr Jul 14, 2010:

And again The part after BilMoG_ ... is:

..._englisch/$FILE/......

MMUlr Jul 14, 2010:

URL doesn't work http://www.ey.com/Publication/vwLUAssets/Broschuere_BilMoG_e...$FILE/Broschuere_BilMoG_englisch.pdf

This should be ok.

MMUlr Jul 14, 2010:

@RobinB see this EN version of the BilMoG:
http://www.ey.com/Publication/vwLUAssets/Broschuere_BilMoG_e...$FILE/Broschuere_BilMoG_englisch.pdf

(page 13, Table)

Is this what you meant?

RobinB Jul 14, 2010:

Extraordinary items are P&L, not balance sheet Sonderposten *can* refer to "extraordinary items", but only in P&L. These are generally one-time expenses, often to do with restructurings, or one-time gains. This is something entirely different from the special tax-allowable reserves that were previously permitted under the HGB as a separate item (normally classified under "B") between equity and debt on the balance sheet.

RobinB Jul 14, 2010:

Older entry is incorrect Unfortunately the English translation given in the older entry is incorrect.

Jo Bennett (asker) Jul 14, 2010:

Thanks! I have now delivered the translation, using "reversal of extraordinary items" for "Auflösung von SoPos".

MMUlr Jul 14, 2010:

Answer - yes or no Actually I am not supposed to answer, since I:

... don't work in this pair
... don't have a "working" level of expertise in the subject field.

Therefore I used this discussion box (plus provided the URL of the old KudoZ question).

IMO in this case, with a previous KudoZ solution at hand, it would not be useful to give another (the same) answer, only if one has a different idea / term. (RobinB has contributed a different solution, however, my knowledge is not sufficient to agree or disagree with his answer) ;-)

hazmatgerman (X) Jul 14, 2010:

Unfortunately I'm only supposed to comment here, which I do by saying "agree" to "MMUlr".

Jo Bennett (asker) Jul 14, 2010:

Of course! You're awake and I'm clearly not yet! Thanks. Why not submit an answer?

MMUlr Jul 14, 2010:

Explanation of SoPo SoPo: Sonderposten
see for ref. (page 7): http://praesenzen.datevstadt.de/output/getresource/bilmog_bs...