Feb 17, 2014 13:05
10 yrs ago
6 viewers *
German term
disquotal
German to English
Bus/Financial
Accounting
accounting for associated companies
Disquotale Kapitalerhöhungen gegen Einlage bei assoziierten Unternehmen, die ein Abschmelzen der Beteiligungsquote der XXXXXXXXXX Group an diesen Unternehmen zur Folge hat, führen zu einer erfolgswirksamen Anpassung des Equity-Buchwertes.
(I'm just hoping the English word *isn't* 'disquotal')
(I'm just hoping the English word *isn't* 'disquotal')
Proposed translations
(English)
| 3 | disproportionate |
Steffen Walter
|
References
| Definition |
Kim Metzger
|
Proposed translations
26 mins
Steffen Walter
Germany
Germany
Native in German
Specializes in field
Germany
Top-Notch Service | Direct Clients Only
Native in: German (Variant: Germany) 
Works in: English to German, German to English, French to German, and 1 more.
Related KudoZ points
:
444
Selected
disproportionate
See http://www.proz.com/kudoz/6740 :-)
See also http://www.sec.gov/Archives/edgar/data/1290109/0001193125134...
"In April and June 2013, the Controlling Company invested an aggregate of ￦6,730 million in cash to participate in the disproportionate capital increase of L&I Electronic Technology (Dongguan) Limited and acquired the remaining interest from non-controlling interests. As of September 30, 2013, L&I Electronic Technology (Dongguan) Limited, which is in liquidation, is wholly owned by the Controlling Company."
See also http://www.sec.gov/Archives/edgar/data/1290109/0001193125134...
"In April and June 2013, the Controlling Company invested an aggregate of ￦6,730 million in cash to participate in the disproportionate capital increase of L&I Electronic Technology (Dongguan) Limited and acquired the remaining interest from non-controlling interests. As of September 30, 2013, L&I Electronic Technology (Dongguan) Limited, which is in liquidation, is wholly owned by the Controlling Company."
4 KudoZ points awarded for this answer.
Comment: "many thanks Steffen - immer die Gleichen Experten! :-) "
Reference comments
28 mins
Kim Metzger
Mexico
Mexico
Native in English
Mexico
Committed to Quality and Service
Native in: English (Variant: US)
Works in: German to English
Related KudoZ points
:
201
Reference:
Definition
Die Frage, ob und in welchem Verhältnis disquotale (also von den Beteiligungsquoten abweichende) Einlagen in das Gesellschaftsvermögen einer Kapitalgesellschaft und disquotale Gewinnausschüttungen schenkungsteuerliche Folgen auslösen, ist seit vielen Jahren heftig umstritten, insbesondere zwischen BFH und Finanzverwaltung.
http://www.meyer-koering.de/de/meldungen/bfh-disquotale-einl...
http://www.meyer-koering.de/de/meldungen/bfh-disquotale-einl...
Something went wrong...