offene Ausschüttungen

English translation: direct distributions/dividends

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:offene Ausschüttungen
English translation:direct distributions/dividends
Entered by: Ted Wozniak

12:28 Sep 16, 2009
German to English translations [PRO]
Bus/Financial - Law: Contract(s)
German term or phrase: offene Ausschüttungen
Sollten Leistungen der Gesellschaft steuerrechtlich nicht als Aufwand erkannt werden, so behält sich die Gesellschaft die Umwandlung solcher Leistungen durch Änderung des Beschlusses über die Feststellung des Jahresabschusses and des Gewinnverteilungsbeschusses in offene Ausschüttungen vor.
njbeckett
Germany
Local time: 07:53
direct distributions/dividends
Explanation:
As oppossed to verdeckte (constructive) dividends. Also called "general distributions of dividends" in EU texts
Selected response from:

Ted Wozniak
United States
Local time: 01:53
Grading comment
Thanks
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1direct distributions/dividends
Ted Wozniak
4declared payouts
wfarkas (X)
3open payouts/disbursements
Rolf Keiser


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
open payouts/disbursements


Explanation:
conversions of such overheads into open payouts or disbursements

Rolf Keiser
Switzerland
Local time: 07:53
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 19
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
direct distributions/dividends


Explanation:
As oppossed to verdeckte (constructive) dividends. Also called "general distributions of dividends" in EU texts


    Reference: http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...
    Reference: http://books.google.com/books?id=P63lobqdmjMC&pg=PA135&lpg=P...
Ted Wozniak
United States
Local time: 01:53
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 114
Grading comment
Thanks

Peer comments on this answer (and responses from the answerer)
agree  Kim Metzger
1 day 11 hrs
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
declared payouts


Explanation:
Based on a resolution declaring payouts (cash dividends or similar payouts)

As opposed to 'verdeckte Gewinnausschüttungen (vGA)' (=hidden distribution of profits)

wfarkas (X)
Canada
Local time: 02:53
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 43
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