Jun 6, 2022 12:42
1 yr ago
27 viewers *
German term
Aufdeckung der stillen Reserven
FVA
German to English
Bus/Financial
Accounting
Der Verkauf führt sowohl aus handels- als auch steuerrechtlicher Sicht zur vollständigen Aufdeckung der stillen Reserven.
The sale will result in [fair value adjustments?] under both tax and commercial law.
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I'm having trouble phrasing this properly in English. I've looked at other Proz entries and am aware that 'hidden reserves' perhaps isn't the best way to go here, but I'm not sure how to fit 'fair value adjustments' in (as suggested elsewhere on Proz by the invaluable RobinB).
The sale will result in [fair value adjustments?] under both tax and commercial law.
-----
I'm having trouble phrasing this properly in English. I've looked at other Proz entries and am aware that 'hidden reserves' perhaps isn't the best way to go here, but I'm not sure how to fit 'fair value adjustments' in (as suggested elsewhere on Proz by the invaluable RobinB).
Proposed translations
(English)
| 1 +2 | disclosure of hidden reserves / release of undisclosed reserves (step-up) |
Andres Larsen
|
Proposed translations
+2
1 hr
Andres Larsen
Venezuela
Venezuela
Native in English
Venezuela
freelance translator
Native in: English 
Works in: Spanish to English, English to Spanish, German to English, and 3 more.
Related KudoZ points
:
20
Selected
disclosure of hidden reserves / release of undisclosed reserves (step-up)
Tax-Free Transfer of Hidden Reserves to other Countries of ...
https://www.muenster-stb.de › blog
A sale of this company real estate inevitably leads to a disclosure and therefore taxation of hidden reserves. If fixed assets are sold German § 6 b ESTG ...
Disclosure of hidden reserves (step-up)
https://www.pwc.ch › publications › disclosure-of...
PDF
impacts on hidden reserves and losses from previous years. 3.08–3.32 %. 10 yrs. SZ. YES. “Weisung zur Besteuerung von. Beteiligungs-, Holding-, Domizil- und.
Swiss Tax Reform (TRAF) Transitional Measures - assets.kpmg
https://assets.kpmg › content › dam › kpmg › pdfPDF
19 may. 2019 — It allows companies to effectively disclose hidden reserves formed, or self-generated value created (goodwill), under a privileged tax regime in ...
Significado de hidden reserves en inglés
https://dictionary.cambridge.org › diccionario › ingles
25 may. 2022 — a company's financial assets that are not shown in its accounts: The bank said it will disclose much of its hidden reserves for the first time.
Undisclosed Reserves - Investopedia
https://www.investopedia.com › un...
Undisclosed reserves include unpublished or "hidden" reserves that may not appear on public documents—such as on the balance sheet—but are nonetheless real ...
Hidden reserves: Explained. - Ionos
https://www.ionos.com › startupguide
3 sept. 2020 — On the one hand, hidden reserves result from the low value principle accordingly, assets must be disclosed at most at their purchase price ...
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Note added at 1 hr (2022-06-06 13:47:37 GMT)
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Use of undisclosed reserves and provisions - KMU.admin.ch
https://www.kmu.admin.ch › finances
25 ago. 2020 — When undisclosed reserves are released, it means that expenses are too low (in other words, yield is too high) on the external balance sheet and ...
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Note added at 1 hr (2022-06-06 13:57:17 GMT)
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This sale leads to full disclosure of hidden reserves / release of undisclosed reserves from both a commercial and tax or fiscal perspective / pursuant / relating to / in terms of commercial and fiscal law.
Swiss GAAP FER Conversion - assets.kpmg
https://assets.kpmg › content › dam › kpmg › pdfPDF
1 abr. 2021 — commercial law, this one-third allowance represents hidden reserves and is generally accepted from a tax perspective.
Tax on Corporate Transactions in Switzerland: Overview
https://uk.practicallaw.thomsonreuters.com › ...
1 sept. 2021 — No corporate income tax realisation of hidden reserves in the Swiss business sold through the share deal occurs. The seller may be able to ...
https://www.muenster-stb.de › blog
A sale of this company real estate inevitably leads to a disclosure and therefore taxation of hidden reserves. If fixed assets are sold German § 6 b ESTG ...
Disclosure of hidden reserves (step-up)
https://www.pwc.ch › publications › disclosure-of...
impacts on hidden reserves and losses from previous years. 3.08–3.32 %. 10 yrs. SZ. YES. “Weisung zur Besteuerung von. Beteiligungs-, Holding-, Domizil- und.
Swiss Tax Reform (TRAF) Transitional Measures - assets.kpmg
https://assets.kpmg › content › dam › kpmg › pdfPDF
19 may. 2019 — It allows companies to effectively disclose hidden reserves formed, or self-generated value created (goodwill), under a privileged tax regime in ...
Significado de hidden reserves en inglés
https://dictionary.cambridge.org › diccionario › ingles
25 may. 2022 — a company's financial assets that are not shown in its accounts: The bank said it will disclose much of its hidden reserves for the first time.
Undisclosed Reserves - Investopedia
https://www.investopedia.com › un...
Undisclosed reserves include unpublished or "hidden" reserves that may not appear on public documents—such as on the balance sheet—but are nonetheless real ...
Hidden reserves: Explained. - Ionos
https://www.ionos.com › startupguide
3 sept. 2020 — On the one hand, hidden reserves result from the low value principle accordingly, assets must be disclosed at most at their purchase price ...
--------------------------------------------------
Note added at 1 hr (2022-06-06 13:47:37 GMT)
--------------------------------------------------
Use of undisclosed reserves and provisions - KMU.admin.ch
https://www.kmu.admin.ch › finances
25 ago. 2020 — When undisclosed reserves are released, it means that expenses are too low (in other words, yield is too high) on the external balance sheet and ...
--------------------------------------------------
Note added at 1 hr (2022-06-06 13:57:17 GMT)
--------------------------------------------------
This sale leads to full disclosure of hidden reserves / release of undisclosed reserves from both a commercial and tax or fiscal perspective / pursuant / relating to / in terms of commercial and fiscal law.
Swiss GAAP FER Conversion - assets.kpmg
https://assets.kpmg › content › dam › kpmg › pdfPDF
1 abr. 2021 — commercial law, this one-third allowance represents hidden reserves and is generally accepted from a tax perspective.
Tax on Corporate Transactions in Switzerland: Overview
https://uk.practicallaw.thomsonreuters.com › ...
1 sept. 2021 — No corporate income tax realisation of hidden reserves in the Swiss business sold through the share deal occurs. The seller may be able to ...
Peer comment(s):
| agree |
David Hollywood
: with "disclosure" and "hidden reserves" probably ok too
3 hrs
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Thanks, also for your peer comment.
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| agree |
Cillie Swart
: seems plausible, thanks for sharing
20 hrs
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Thanks, also for your peer comment.
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4 KudoZ points awarded for this answer.
Comment: "First validated answer (validated by peer agreement)"
Discussion