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81 Anlagevermögenspolitik
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82 Anlageverwalter(in)
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83 antizipativer Aktivposten
antizipativer Aktivposten m RW accrued asset, accrued revenue* * *m < Rechnung> accrued asset, accrued revenueBusiness german-english dictionary > antizipativer Aktivposten
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84 ausgeschiedenes Wirtschaftsgut
Business german-english dictionary > ausgeschiedenes Wirtschaftsgut
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85 Ausleihungen
Ausleihungen fpl 1. BANK asset exposure, bank lending; 2. FIN assets, lendings, total amount loaned; 3. RW credits outstanding* * *fpl 1. < Bank> asset exposure, bank lending; 2. < Finanz> assets, lendings, total amount loaned; 3. < Rechnung> credits outstanding* * *Ausleihungen
lendings, borrowings, loans;
• Ausleihungen am Geldmarkt short-term borrowings;
• langfristige Ausleihungen im Hypothekenbankgeschäft long-term mortgage bank business;
• Ausleihungen im kurzfristigen Kreditgeschäft short-term borrowings;
• Ausleihungen an Kunden advances to customers;
• Ausleihungen an währungsschwache Länder soft lending;
• Ausleihungen mit einer Laufzeit von mindestens vier Jahren loans for a term of at least four years;
• Ausleihungen an Nichtbanken lending to non-bank customers;
• Ausleihungen an verstaatlichte Wirtschaftsbetriebe lending to nationalized industries;
• Ausleihungen zu gleich bleibenden Zinssätzen fixed-interest borrowing. -
86 bankfähiger Vermögenswert
Business german-english dictionary > bankfähiger Vermögenswert
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87 bedingtes Fremdkapital
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88 besicherte Kreditforderungen
Business german-english dictionary > besicherte Kreditforderungen
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89 besicherte Wertpapiere
besicherte Wertpapiere npl BANK, FIN, RW asset-backed securities, ABS, collateralized securities* * * -
90 betriebsgewöhnliche Nutzungsdauer
betriebsgewöhnliche Nutzungsdauer f 1. GEN average life; 2. RW, RECHT asset depreciation range, ADR* * *Business german-english dictionary > betriebsgewöhnliche Nutzungsdauer
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91 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
92 DVFA
: SG DVFAf abbr (Deutsche Vereinigung für Finanzanalyse und Asset Management/Schmalenbach-Gesellschaft) <Finanz, Rechnung> German Association for Financial Analysis and Asset Management/Schmalenbach Society (erarbeitet gemeinsame, international anerkannte Kennzahl-Empfehlungen, wie z.B. für das DVFA/SG-Ergebnis) -
93 Eigenkapital-Verteilungsvorschriften
Business german-english dictionary > Eigenkapital-Verteilungsvorschriften
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94 Ersatzinvestition
Ersatzinvestition f MGT, WIWI replaced asset, replacement capital, replacement investment, reinvestment, capital spending on replacements* * *f < Steuer> replaced asset, replacement capital, reinvestment, capital spending on replacements* * *Ersatzinvestition
replacement investment (capital assets) -
95 ersetztes Wirtschaftsgut
Business german-english dictionary > ersetztes Wirtschaftsgut
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96 Eventualforderung
Eventualforderung f RW contingent asset, contingent claim* * *f < Rechnung> contingent asset, contingent claim* * *Eventualforderung
contingent claim -
97 exponierte Nettovermögensposition
exponierte Nettovermögensposition f FIN, GEN exposed net asset position* * *f <Finanz, Geschäft> exposed net asset positionBusiness german-english dictionary > exponierte Nettovermögensposition
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98 finanzieller Vermögenswert
Business german-english dictionary > finanzieller Vermögenswert
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99 Finanzmarktansatz
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100 Finanzstatus
Finanzstatus m 1. BANK, FIN (AE) statement of condition, financial statement (Liquiditätsstatus); 2. RW financial position; asset and liability statement* * *m 1. <Bank, Finanz> statement of condition (AE), Liquidität financial statement; 2. < Rechnung> asset and liability statement, financial position* * *Finanzstatus
financial condition (statement, US, rating, status, US), statement of financial position (US);
• disproportionaler Finanzstatus financial leverage;
• zukünftiger Finanzstatus projected financial statement;
• Finanzstatus für besondere Zwecke special-purpose financial statement.
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