Glossary entry (derived from question below)
German term or phrase:
zurückführen
English translation:
bring (the account) back to a positive balance
German term
zurückgeführt werden
Außerdem wird für jeden Gesellschafter ein Darlehenskonto geführt, dem die Gewinnanteile zugeschrieben werden, soweit sie nicht nach Abs. 2 dem Rücklagenkonto gutgeschrieben werden.
Guthaben auf den Darlehenskonten werden mit 7% verzinst. Einen Debetsaldo auf dem Darlehenskonto hat der betreffende Gesellschafter ebenfalls mit 7% zu verzinsen. Zinsen werden jeweils zum 31.12. eines jeden Jahres auf dem Darlehenskonto verbucht.
Der persönlich haftende Gesellschafter kann im Einzelfall bestimmen, ob Darlehenskonten einzelner Gesellschafter zurückgeführt werden sollen.
Does this mean that the account balances are reduced?
4 | bring the account back to positive balance | Paul Bevan (X) |
PRO (1): Steffen Walter
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