see:

http://www.mdata.de/divisions/downloads/downloadcenter/Q3_20...

"netto allocation to (dis)solution of pension provisions

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Note added at 2003-05-07 22:25:24 (GMT)
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sorry: of, not for

IAS/IFRS, HGB = pension provision
US GAAP = accrued pension liability; accrued benefit liability; employee benefit accrual; pension accrual

Auflösung = reversal, write-back

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Note added at 2003-05-08 08:34:01 (GMT)
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e.g. IAS 37.59:

\"Wenn es nicht mehr wahrscheinlich ist, dass mit der Erfüllung der Verpflichtung ein Abfluss von Ressourcen mit wirtschaftlichem Nutzen verbunden ist, ist die Rückstellung aufzulösen.\"

\"If it is no longer probable that an outflow of resources embodying economic benefits will be required to settle the obligation, the provision should be reversed.\"

is what the word queried means, in my view - dissolution is more "Auflösung" i.e. break-up of a company. The whole thing is rather puzzling though; how can "reserves to pension fund written back" cause a firm's profits, sales, turnover etc., depending on what interpretation you put on "Ertrag", to fall, which seems to be what they are saying here? At all events, I would translate the whole thing as follows:
"The drop in profits is primarily due to the write-back of pension reserves".

HTH

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Note added at 2003-05-08 11:25:41 (GMT)
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write-back, or perhaps liquidation.

Although it seems strange if taken literally, the explanation is simple. Auflösung here means that funds allocated to a company pensions scheme, which under German fiscal law could be affset against due corporate taxes, are "activated", which leads to an increase in the pre-tax profits, in turn leading to a decrease in the net profit (Ertrag) of the company.
That sound logical???
Hope this helps - let me know if you have any more like this.