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anteilige Rücklagenbildung

English translation: through creation of reserves proportionate to

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:anteilige Rücklagenbildung
English translation:through creation of reserves proportionate to
Entered by: Languageman

09:29 Oct 18, 2006
German to English translations [PRO]
Bus/Financial - Accounting / Annual company report
German term or phrase: anteilige Rücklagenbildung
From an company's annual report:
----
Die Eigenkapitalquote wurde durch anteilige Rücklagenbildung aus dem laufenden Ergebnis bei einer gestiegenen Bilanzsumme um 7% von 26,2% im Vorjahr auf 32,7% verbessert.
----

I have found references for "Rücklagenbildung" = "creation of reserve(s)", which seems fairly straightforward, however after trying a lot of combinations and permutations using "prorated", "proportional", "partial", "proportionate" I have failed to find a single hit to support any of my guesses at an equivalent.

To be fair, "anteilige Rückbildung" only gets one hit itself, so I might be beating myself up over nothing, but I would be very grateful if anyone more experienced in accounting could share their thoughts.

TIA, Stephen
Languageman
United Kingdom
Local time: 03:58
proportionate formation of reserves
Explanation:
It's not a standard term, and I guess this is why you haven't found it. What it means is that the total assets (Bilanzsumme) increased, which means that the formation of reserves also increased proportionately, thus upping the equity ratio. You could also think about a verb construction and say "a proportionately higher level of reserves were formed" - although that is a bit wordier.

HTH

Alison

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Note added at 32 mins (2006-10-18 10:01:41 GMT)
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em - "a proportionately higher level of reserves WAS formed". Sorry about that little slip. Typing faster than my brain is working ;-)
Selected response from:

Alison Schwitzgebel
France
Local time: 04:58
Grading comment
Thank you ver much for the help. I found a lot more references for "creation" rather than "formation", so went with that, otherwise much as your 'wordy' version: "through creation of reserves proportionate to the ongoing results".
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2proportionate formation of reserves
Alison Schwitzgebel


Discussion entries: 1





  

Answers


31 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
proportionate formation of reserves


Explanation:
It's not a standard term, and I guess this is why you haven't found it. What it means is that the total assets (Bilanzsumme) increased, which means that the formation of reserves also increased proportionately, thus upping the equity ratio. You could also think about a verb construction and say "a proportionately higher level of reserves were formed" - although that is a bit wordier.

HTH

Alison

--------------------------------------------------
Note added at 32 mins (2006-10-18 10:01:41 GMT)
--------------------------------------------------

em - "a proportionately higher level of reserves WAS formed". Sorry about that little slip. Typing faster than my brain is working ;-)

Alison Schwitzgebel
France
Local time: 04:58
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 346
Grading comment
Thank you ver much for the help. I found a lot more references for "creation" rather than "formation", so went with that, otherwise much as your 'wordy' version: "through creation of reserves proportionate to the ongoing results".

Peer comments on this answer (and responses from the answerer)
agree  DC Josephs: yup, if it walks like a duck...
1 hr
agree  Rod Darby (X): like it, Alison. Isn't this §150 (2) AKtG in operation?
23 hrs
  -> it is, Mr. D.
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