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1 balance sheet reserves
balance sheet reserves ACC, FIN stille Reserven fpl; Rücklagen fpl (aus einbehaltenen Gewinnen; shown as equity in the balance sheet, als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen = undisclosed sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves)Englisch-Deutsch Fachwörterbuch der Wirtschaft > balance sheet reserves
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2 off-balance sheet reserves
off-balance sheet reserves ACC stille Reserven fpl, stille Rücklagen fpl (synonymous: hidden reserves, hidden assets, undisclosed reserves, secret reserves, concealed reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet reserves
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3 reserves
reserves ACC, FIN Rücklagen fpl (shown as equity in the balance sheet, aus einbehaltenen Gewinnen –revenue reserves = Gewinnrücklagen– oder durch Zuführung ‚von außen’ –capital reserves = Kapitalrücklagen–, als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen –undisclosed– sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves) -
4 hidden reserves
hidden reserves ACC stille Reserven fpl, stille Rücklagen fpl; verdeckte Gewinne mpl, Bewertungsreserven fpl (reserves that are not shown on the balance sheet; synonymous: undisclosed reserves, hidden reserves, secret reserves, concealed reserves, off-balance sheet reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; Gegensatz: stille Lasten = undisclosed charges, hidden charges, undisclosed impairment of assets)Englisch-Deutsch Fachwörterbuch der Wirtschaft > hidden reserves
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5 secret reserves
secret reserves ACC stille Reserven fpl, stille Rücklagen fpl (reserves that are not shown in the balance sheet; synonymous: hidden reserves, hidden assets, undisclosed reserves, off-balance sheet reserves, concealed reserves; im Rahmen des Vorsichtsprinzips –prudence concept– entstanden aus unterbewerteten Aktiva oder überbewerteten Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > secret reserves
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6 undisclosed reserves
undisclosed reserves ACC stille Reserven fpl, stille Rücklagen fpl (reserves that are not shown in the balance sheet; synonymous: hidden reserves, hidden assets, off-balance sheet reserves, concealed reserves, secret reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: stille Lasten = undisclosed charges, hidden charges, undisclosed impairment of assets)Englisch-Deutsch Fachwörterbuch der Wirtschaft > undisclosed reserves
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7 concealed reserves
concealed reserves ACC stille Reserven fpl, stille Rücklagen fpl (synonymous: hidden reserves, hidden assets, undisclosed reserves, secret reserves, off-balance sheet reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > concealed reserves
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8 appropriated retained earnings
appropriated retained earnings ACC, FIN Rücklagen fpl (aus einbehaltenen Gewinnen; shown as equity in the balance sheet, als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen = undisclosed sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves)Englisch-Deutsch Fachwörterbuch der Wirtschaft > appropriated retained earnings
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9 retained earnings
retained earnings, retained income ACC, FIN thesaurierte Gewinne mpl, einbehaltene Gewinne mpl, nicht ausgeschüttete Gewinne mpl, nicht ausgeschütteter Gewinn m, thesaurierter Gewinn m; Rücklagen fpl (gebildet nach Gewinnverwendung aus einbehaltenen Gewinnen; shown as equity on the balance sheet after profit appropriation, als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen –undisclosed– sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves)Englisch-Deutsch Fachwörterbuch der Wirtschaft > retained earnings
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10 retained profits
retained profits ACC, FIN thesaurierte Gewinne mpl, einbehaltene Gewinne mpl; Rücklagen fpl (gebildet nach Gewinnverwendung aus einbehaltenen Gewinnen; shown as equity in the balance sheet after profit appropriation, als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen –undisclosed– sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves)Englisch-Deutsch Fachwörterbuch der Wirtschaft > retained profits
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11 surplus reserve
surplus reserve ACC, FIN Rücklagen fpl (shown as equity on the balance sheet; synonymous: revenue reserve; aus einbehaltenen Gewinnen als Eigenkapital in der Bilanz ausgewiesen; nicht ausgewiesen sind stille Rücklagen = stille Reserven = hidden reserves = undisclosed reserves = secret reserves)Englisch-Deutsch Fachwörterbuch der Wirtschaft > surplus reserve
См. также в других словарях:
Balance Sheet Reserves — An amount expressed as a liability on the insurance company s balance sheet for benefits owed to policy owners. Balance sheet reserves represent the amount of money insurance companies set aside for future insurance claims or claims that have… … Investment dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… … Financial and business terms
hidden reserves — /ˌhɪd(ə)n rɪ zʒmvz/ plural noun 1. reserves which are not easy to identify in the company’s balance sheet (reserves which are illegally kept hidden are called ‘secret reserves’) 2. illegal reserves which are not declared in the company’s balance… … Dictionary of banking and finance
Balance of payments — In economics, the balance of payments, (or BOP) measures the payments that flow between any individual country and all other countries. It is used to summarize all international economic transactions for that country during a specific time period … Wikipedia
discretionary reserves — balance sheet accounts representing temporary accumulations of earnings from the current year or the recent past. Bloomberg Financial Dictionary … Financial and business terms
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Natural gas reserves in Iran — Iran Gas Fields Location Map … Wikipedia
Secondary Reserves — Assets that are invested in safe, marketable, short term securities such as Treasury bills when the demand for loans is low. Secondary reserves provide a supplemental measure of low risk liquidity. They earn interest and can be useful in… … Investment dictionary
Undisclosed Reserves — The unpublished or hidden reserves of a financial institution that may not appear on publicly available documents such as a balance sheet, but are nonetheless real assets, which are accepted as such by most banking institutions. Undisclosed… … Investment dictionary
secret reserves — /ˌsi:krət rɪ zɜ:vz/ plural noun reserves which are illegally kept hidden in a company’s balance sheet, as opposed to ‘hidden reserves’ which are simply not easy to identify … Dictionary of banking and finance
