Glossary entry

Deutsch term or phrase:

Bilanzansatz

Englisch translation:

amount recognized on the balance sheet

Added to glossary by Kim Metzger
Jan 16, 2003 05:47
22 yrs ago
8 viewers *
Deutsch term

Bilanzsatz

Deutsch > Englisch Wirtschaft/Finanzwesen
Do I have enough context? Help appreciated.

o Eine aktuelle Bankenbewertung der Bestände weist aus, dass die Verkehrswerte aller Bestandsobjekte deutlich über den Bilanzansätzen liegen, also erhebliche stille Reserven vorhanden sind.
Proposed translations (Englisch)
4 +2 amounts recognised on the balance sheet
4 +2 carrying value
5 book value

Proposed translations

+2
42 Min.
Selected

amounts recognised on the balance sheet

The term should read "Bilanz*an*satz"; this refers to the amount that's carried on the balance sheet. In the specific context given here, you might even talk about the "balance sheet valuation".
Peer comment(s):

agree Chris Rowson (X)
21 Min.
agree Ron Stelter
13 Stunden
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4 KudoZ points awarded for this answer. Comment: "Thanks everyone for the good suggestions. Yes, reading the word correctly does make a big difference."
+2
1 Stunde

carrying value

Zahn:
Ansatz (in der Bilanz) = amount stated (reported), carrying value.
I believe that this actually means th opening balance of a balance sheet account, or the carry forward, after a periodical closing.
Peer comment(s):

agree RobinB : more commonly "carrying amount". This is simply the amount at which an asset/liability is recognised at a particular date (not just the opening balance). For tangibles, it's cost less accumulated depreciation charges and impairment losses.
58 Min.
agree Richard Hall
4 Stunden
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6 Stunden

book value

alternative to carrying value
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