Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss 4 Jan 22 '08 deu>eng vermögensmäßige Beteiligung investment/interest giving the right to participate in profits etc pro closed no 4 Nov 16 '07 deu>eng ratierlich aufgezinst added to the carrying amount in accordance with the effective interest method pro closed no 4 Oct 23 '07 deu>eng Strukturbilanz summarised/standardised balance sheet pro closed ok - Aug 24 '07 deu>eng Davon-Posten component items pro closed no - Aug 5 '07 deu>eng Kostenrahmen cost budget pro closed ok 4 Jul 30 '07 deu>eng Leistungsbudget (budgeted) income statement pro closed no 4 Jul 20 '07 deu>eng Ist-, Normal- und Plankostenrechnung Costing/cost accounting using actual, standard and budgeted costs pro closed no 4 Jul 11 '07 deu>eng Sollbesteuerung accruals accounting for VAT pro closed no 4 Jul 11 '07 deu>eng Istbesteuerung cash accounting for VAT pro closed ok 4 Jul 4 '07 deu>eng Übernahmehemmnisse Takeover restrictions pro closed no 4 Jun 26 '07 deu>eng Auflösung von Baukostenzuschüssen reversal of liabilities for construction cost subsidies pro closed ok - Jun 18 '07 deu>eng Nachträge additional work/amounts invoiced pro closed no 4 May 9 '07 deu>eng Planungskorridor within the forecast range pro closed ok 4 Feb 25 '07 deu>eng im anteiligen Ergebnis wirksam included in the share of earnings (attributable to the bank) pro closed no - Nov 28 '06 deu>eng Bilanzierung accounting/preparation of financial statements pro closed no - Nov 16 '06 deu>eng Saldoposten running account pro just_closed no 4 Oct 30 '06 deu>eng Provisionsrechnung an ... zugunsten invoice for commission (addressed) to yyy for (the account of) xxx pro closed no 4 Oct 5 '06 deu>eng Boniforderungen rebates receivable (from suppliers) pro closed ok - Sep 29 '06 deu>eng ungekürzt ausweisen must be shown/reported gross pro closed ok - Sep 29 '06 deu>eng effektive Steuerrückstellung provisions for current taxes pro closed no 4 Aug 20 '06 deu>eng weiterberechenbar rechargeable pro closed no 4 Aug 15 '06 deu>eng zu einem Drittel rückstellungsmindernd one third...as a reduction in pension provisions pro closed no - Aug 4 '06 deu>eng eine unter betriebswirtschaftlichen Gesichtspunkten abgeleitete Ergebnisrechnung a statement of results from an operating perspective pro closed no 4 Jul 21 '06 deu>eng rechnerisches Eigenkapital gross shareholders' equity pro closed no 4 Sep 20 '05 deu>eng Wurzel-Zeit-Formel square root of time formula pro closed ok 4 Sep 14 '05 deu>eng zwingend anzusetzende Aufwendungen expenses required to be recognised pro closed no - Sep 12 '05 deu>eng buchmäßige Überschuldung negative net worth pro closed ok - Sep 5 '05 deu>eng bilanzielle Belastung (negative) impact/effect on the financial statements pro closed ok 4 Sep 5 '05 deu>eng Zwischengewinn intercompany profit pro closed ok 4 Aug 9 '05 deu>eng mindernd represent a reduction pro closed no 3 Aug 3 '05 deu>eng ZRG typo for ZFG? pro closed ok 4 Jul 13 '05 deu>eng Rentenkauf/Kauf auf Rentenbasis private annuity pro closed ok - Jun 21 '05 deu>eng PS-Kapital (capital from) participation/participating certificates pro closed ok - May 19 '05 deu>eng Vorgangskippen cancellation pro closed ok 4 May 18 '05 deu>eng Zinsen ausschütten pay interest (out of distributable profits) pro closed no 4 Mar 4 '05 deu>eng Rechnungsentlastung approval of annual accounts pro closed ok - Feb 21 '05 deu>eng ereignisorientierte Neubewertung option to use revalued amounts as at the date of privatisation pro closed ok 4 Jan 29 '05 deu>eng Teilwert / versicherungsmathematisch allowable amount/proportion...actuarial pro closed no - Jan 20 '05 deu>eng Verität (legal) validity pro just_closed no 4 Jan 11 '05 deu>eng buchungskreisübergreifende Abwicklung processing transactions/business between (different) accounting areas/centres pro closed no - Dec 17 '04 deu>eng betriebsnotwendige Aktiva/kurzfristige betriebsnotwendige Verbindlichkeiten (business) assets/liabilities pro closed ok 4 Dec 11 '04 deu>eng Abgrenzung des Konsolidierungskreises determination of the companies to be included in consolidation pro closed ok 4 Dec 8 '04 deu>eng Zuwendungsempfänger recipient/beneficiary of the grant/subsidy/donation pro closed ok 4 Dec 6 '04 deu>eng Digitale AfA No pro closed no 4 Dec 6 '04 deu>eng verursachungsgerecht fairly pro closed ok - Dec 4 '04 deu>eng Funktions- bzw. Risikoumfang scope of the operations and exposure pro closed ok - Dec 3 '04 deu>eng Nachtragsprüfung (supplementary) audit pro closed ok - Nov 25 '04 deu>eng Überrechnungskonto (cost) allocation account pro just_closed no 3 Nov 26 '04 deu>eng Anteil der Vergütung performance-linked pro closed ok 3 Nov 26 '04 deu>eng Sparten- und Funktionsverantwortlichen managers responsible for the divisions and activities in question pro closed ok Asked | Open questions | Answered