This question was closed without grading. Reason: Answer found elsewhere
Aug 13, 2018 08:53
6 yrs ago
German term

lt. UP

German to English Bus/Financial Finance (general) Audit Report
This abbreviation occurs several time in an audit report next to currency amounts.
Below it, the phrase Steuerliche Auswirkung always appears.

I'm fairly sure that lt. stand for German last, as in "according to."
I am assuming that the UP means something like a Posting.
But I'm not sure.

I have looked everywhere and can't find any information at all on what UP stands for.

Any help would be appreciated.
Wm

Discussion

Steffen Walter Aug 15, 2018:
Interesting In this case, I'd have expected "lt. USP".
William Boletta (asker) Aug 15, 2018:
I wrote to the auditing firm to request help. They were kind enough to answer:

gerne möchten wir Ihnen Ihre Frage bezüglich der Abkürzung "lt. UP" beantworten. Diese ist teil eines Prüfberichts, der vom Finanzamt erstellt wurde, nicht durch uns.

Da es sich um einen Prüfbericht über eine Umsatzsteuer-Sonderprüfung handelt, bedeutet die Abkürzung "lt. UP" in diesem Falle "laut Umsatzsteuer-Sonderprüfung".

Der Ausdruck "Steuerliche Auswirkung" unter der Abkürzung "lt. UP" ist also die Differenz zwischen Umsatzsteuerklärung und Prüfungsfeststellung.
ebobilov Aug 14, 2018:
UP könnte für “Unternehmensprüfung” (company audit) stehen.
Steffen Walter Aug 13, 2018:
Are these ... ... currency amounts stated for past (actual figures) or future reporting periods (forecasts)?

I am currently considering either "laut unabhängiger Prüfung" or "laut unverbindlicher Prognose" (but isn't a forecast "unverbindlich" by definition?). Far from being sure, though.
William Boletta (asker) Aug 13, 2018:
There is a typo in my question.
lt. stands for German laut, not last.
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