Glossary entry

German term or phrase:

wahrgenommen

English translation:

recognised

Added to glossary by FishX
Mar 21, 2010 11:12
14 yrs ago
1 viewer *
German term

wahrgenommen

German to English Bus/Financial Finance (general)
Bei voraussichtlich dauernden Wertminderungen werden außerplanmäßige Abschreibungen vorgenommen. Sind die Gründe für eine außerplanmäßige Abschreibung entfallen, erfolgt eine Wertaufholung. Steuerrechtlich zulässige Abschreibungen werden wahrgenommen.

Thanks for the help.

Proposed translations

+3
19 mins
Selected

recognised

You're going to have to rephrase the German to get the correct English, because "wahrgenommen" here serves as a proxy for "erfasst", e.g.

"Accelerated tax depreciation was recognised to the extent permitted."

These are presumably German GAAP/HGB financial statements, because IFRSs prohibit the recognition of tax-motivated depreciation allowances.
Peer comment(s):

agree Ted Wozniak
2 hrs
agree Rolf Keiser
3 hrs
agree milinad
17 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks again!"
5 mins

are perceived/discerned

IMO
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11 mins

utilized/made/carried out

Its saying that abschreibungen permitted under tax laws will be made/utilized/carried out etc. whatever your cup of tea is.

I thought maybe it meant to take note of which ones are permitted under tax laws at first, but seeing the context more carefully, I am pretty sure it is talking about wahrnehmen in the sense of taking advantage of an opportunity to do something because they are permitted by tax laws.
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