Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss - May 6 deu>eng wirtschaftliche Neugründungen "constructive" formation of new companies pro closed no 4 Apr 7 '23 deu>eng beizulegender niedrigerer Wert lower of cost or market value pro closed ok 4 Oct 2 '20 deu>eng pro forma konsolidiert dargestellt presented on a pro forma consolidated basis pro closed no 4 Oct 2 '20 deu>eng liquiditätswirksam verbraucht used/utilised through cash transactions pro closed no 4 May 14 '20 deu>eng Aufhebung von verfügungsbeschränkten Finanzmitteln reclassification of restricted cash as unrestricted cash pro closed no 4 Mar 31 '20 deu>eng Trennungsrechnung separate accounting pro closed no - Apr 11 '19 deu>eng Markenobergesellschaft brand parent (company) pro closed ok 4 Aug 17 '18 deu>eng widerlegbar deren Selbstständigkeit vermutet wird there is a rebuttable presumption of self-employment pro closed no 4 Nov 19 '17 deu>eng Bilanzieren (here) use, report under pro closed no 4 Sep 7 '17 deu>eng Aufrechnungsdifferenzen netting/elimination/offsetting differences pro closed ok 4 Sep 4 '17 deu>eng EK-Differenz aus Währungsumrechnung currency translation difference(s) pro closed ok 4 Mar 23 '17 deu>eng Satz sentence pro closed no 4 Aug 14 '16 deu>eng Abzinsung discounting pro closed ok 4 Aug 10 '16 deu>eng Handelsrechtliche Bilanz German GAAP balance sheet pro closed ok 4 Jun 30 '15 deu>eng sofern sie der Abnutzung unterlagen with finite useful lives pro closed no 4 Jun 1 '15 deu>eng nicht einschränkender Hinweis (here) emphasis-of-matter paragraph pro closed ok 4 Apr 7 '15 deu>eng Zuflüsse benefits received pro closed no 4 Mar 31 '15 deu>eng Gewerbesteuerliche Hinzurechnungen und Kürzungen trade tax add-backs and deductions pro closed no - Dec 22 '14 deu>eng Erlösartenreinheit disaggregation of income and cost types pro closed no - Nov 18 '14 deu>eng Substanz, Wert und Ertrag (transfer of the) economic substance, value and cash flows (associated with the item) pro closed ok 4 Aug 21 '14 deu>eng den Verzicht auf eine Systemrelevanzabgabe decision not to impose a tax/levy based on systemic importance pro closed no 4 Aug 12 '14 deu>eng neutral erfasst recognised in other comprehensive income pro closed no 4 Jul 27 '14 deu>eng ein- und ausgabenwirksame Position cash item/cash receipt and expenditure (item) pro closed no 4 Apr 10 '14 deu>eng DL-Preisabschluss BAL.SERV.PRICES pro closed ok 4 Apr 10 '14 deu>eng NV (here) net portfolio easy closed ok 4 Apr 10 '14 deu>eng N-Akt registered share (reg.) easy closed ok - Apr 10 '14 deu>eng Einstand (book) cost pro closed ok - Apr 10 '14 deu>eng Unreal.Erfolg book gain(s)/loss(es) easy closed ok 4 Apr 10 '14 deu>eng Margenkonten margin accounts easy closed ok 4 Apr 9 '14 deu>eng Zu- und Abschreibungen impairment losses and reversals of impairment losses pro closed ok - Mar 4 '14 deu>eng decken here: the ratio of.... pro open no 4 Jan 7 '14 deu>eng zugelassen authorised pro closed ok 4 Sep 1 '13 deu>eng Nominal TW notional amount in transaction currency pro closed no 4 Aug 25 '13 deu>eng Entscheidungsnützliche decision-useful pro closed ok 4 Aug 22 '13 deu>eng Bewertungsstetigkeit und Ansatzstetigkeit consistency of measurement and consistency of recognition pro closed no 4 Aug 22 '13 deu>eng Finanzmittelfonds cash and cash equivalents pro closed ok 4 Mar 7 '13 deu>eng .. erfolgswirksam umgerechnet ... translated (at the reporting date), with gains or losses recognised in profit or loss pro closed no 4 Feb 25 '13 deu>eng Abgrenzungswahlrechte classification options pro closed no 4 Oct 5 '12 deu>eng Vollzugsabschlüsse completion accounts pro closed ok 4 Sep 13 '12 deu>eng Einstellungen in die Wertberichtigung zu Forderungen additions to bad debt allowances/allowances for doubtful accounts/write-downs of receivables pro closed ok 4 Aug 29 '12 deu>eng Richtl.-konf. SV UCITS fund(s) pro closed ok - Feb 4 '12 deu>eng Beteiligung (here) is invested pro closed ok - Dec 7 '11 deu>eng Leistungsortprinzip place of supply rules pro closed ok 4 Dec 5 '11 deu>eng bilanzorientierter Finanzierungsbegriff capital-based definition of financing pro closed no 4 Aug 26 '11 deu>eng Sachstrukturaufwendungen non-personnel(-related) restructuring costs pro closed ok 4 Aug 24 '11 deu>eng Mitzugehörigkeitsvermerke notes on inclusion in other headings pro closed ok - Jul 15 '11 deu>eng Erwerbsvorbereitungsgeschäft hedge of future purchase of securities pro open no 4 Jun 24 '11 deu>eng POC-Verb. Liabilities from construction contracts pro closed no 4 Jun 13 '11 deu>eng Gewerbesteuerzerlegung allocation/apportionment of trade tax pro closed ok 4 May 5 '11 deu>eng vollständig wertberichtigt written off/written down in full pro closed no Asked | Open questions | Answered