I'd normally expect to see "Auflösung" there, so either that's a typo or some sort of Alpendeutsch.

As you're probably aware, "negativer Unterschiedsbetrag" was the original IAS term for negative goodwill, though both terms have now been dropped in IFRSs. Paras. 56 and 57 of the current version of IFRS 3 as adopted by the EU read as follows:

"Excess of acquirer's interest in the net fair value of acquiree's identifiable assets, liabilities and contingent liabilities over cost

56 If the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised in accordance with paragraph 36 exceeds the cost of the business combination, the acquirer shall:
(a) reassess the identification and measurement of the acquiree's identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination; and
(b) recognise immediately in profit or loss any excess remaining after that reassessment.

57 A gain recognised in accordance with paragraph 56 could comprise one or more of the following components:
(a) errors in measuring the fair value of either the cost of the combination or the acquiree's identifiable assets, liabilities or contingent liabilities. Possible future costs arising in respect of the acquiree that have not been reflected correctly in the fair value of the acquiree's identifiable assets, liabilities or contingent liabilities are a potential cause of such errors;
(b) a requirement in an accounting standard to measure identifiable net assets acquired at an amount that is not fair value, but is treated as though it is fair value for the purpose of allocating the cost of the combination. For example, the guidance in Appendix B on determining the fair values of the acquiree's identifiable assets and
liabilities requires the amount assigned to tax assets and liabilities to be undiscounted;
(c) a bargain purchase."

I think that in practice, we'd normally shorten the English term to the "excess of the acquirer's interest in identifiable net assets over cost" or the "excess of the fair value of identifiable net assets over cost"

For the record, this contrasts significantly with the current version of IFRS 3, which has eliminated entirely the concept of the "excess of the acquirer's interest in identifiable net assets over cost". This is how the current IFRS 3.32-36 reads (the version in the Bound Volume published and made available online today):

"Bargain purchases

34 Occasionally, an acquirer will make a bargain purchase, which is a business combination in which the amount in paragraph 32(b) exceeds the aggregate of the amounts specified in paragraph 32(a). If that excess remains after applying the requirements in paragraph 36, the acquirer shall recognise the resulting gain in profit or loss on the acquisition date. The gain shall be attributed to the acquirer.

35 A bargain purchase might happen, for example, in a business combination that is a forced sale in which the seller is acting under compulsion. However, the recognition or measurement exceptions for particular items discussed in paragraphs 22–31 may also result in recognising a gain (or change the amount of a recognised gain) on a bargain purchase.

36 Before recognising a gain on a bargain purchase, the acquirer shall reassess whether it has correctly identified all of the assets acquired and all of the liabilities assumed and shall recognise any additional assets or liabilities that are identified in that review. The acquirer shall then review the procedures used to measure the amounts this IFRS requires to be recognised at the acquisition date for all of the following:
(a) the identifiable assets acquired and liabilities assumed;
(b) the non-controlling interest in the acquiree, if any;
(c) for a business combination achieved in stages, the acquirer’s previously held equity interest in the acquiree; and
(d) the consideration transferred.

The objective of the review is to ensure that the measurements appropriately reflect consideration of all available information as of the acquisition date."

So, if the very latest version of IFRS 3 were being applied, I think I'd use something simple like "recognition of gains on bargain purchases" and not bother with all that "excess" stuff. But, *only* if the 2009 IFRS 3 were being applied.

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Note added at 5 hrs (2009-03-10 22:28:37 GMT)
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Aber von mir aus, if you want to say "negative goodwill", why not.... Will they notice? Do they *ever* notice?

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Note added at 16 hrs (2009-03-11 09:06:01 GMT)
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And a note to "Tom Thumb": A., under IFRSs (and the asker did point out that IFRSs are involved here), what used to be called "negative goodwill" is recognised immediately in profit or loss (generally other operating income) when it is identified during a business combination. It is not taken directly to equity, either in full or in part (that was the old German GAAP accounting treatment, which also no longer applies).