Glossary entry

Dutch term or phrase:

Afschrijvingen en waardeverminderingen, voorzieningen, uitgestelde belastingen

English translation:

Depreciation and amortization, reserves, and deferred taxes.

Added to glossary by Ariser
Dec 5, 2005 23:11
18 yrs ago
1 viewer *
Dutch term

Afsc.Waard.ver.Voorz.Uit.bel.

Dutch to English Bus/Financial Finance (general) specialist term
This is an abbreviation which appears in a resultatenrekening under the header 'CASH-FLOW'.

Discussion

bgranger (asker) Dec 5, 2005:
Thank you, Dave!

Proposed translations

+2
26 mins
Selected

Depreciation and amortization, reserves, and deferred taxes.

This might also be a concatenation of three separate lines:

Afschrijving/waardeverminderingen
Voorzieningen
Uitgestelde belastingen

Depreciation and amortization
Reserves
Deferred taxes

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Note added at 27 mins (2005-12-05 23:38:33 GMT)
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e.g. http://www.investopedia.com/university/fundamentalanalysis/c...

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Note added at 29 mins (2005-12-05 23:40:57 GMT)
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One more:
http://www.iasplus.com/standard/ias07.htm
Peer comment(s):

agree Dave Calderhead : Brian needs to check out the notes to the P&L or, failing that, ask the client - accountants notoriously make up their own abbreviations on the spot and expect the rest of the world to understand immediately, in my experience at a "big 4" audit firm.
10 mins
Thank you.
agree Kate Hudson (X)
7 hrs
Thank you.
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
8 mins

amortisation [value] of settlement from Provision Deferred tax[es]

Afschrijving Waarde verrekening Voorziening Uigestelde belasting[en]

is my exptrapolation
- I would be interested in the opinion of my financial translation peers

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Note added at 9 mins (2005-12-05 23:20:18 GMT)
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should be privision FOR deferred taxes, of course

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Note added at 9 mins (2005-12-05 23:20:49 GMT)
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or even provision

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Note added at 36 mins (2005-12-05 23:47:40 GMT)
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Don't thank me too soon Brian!

the ver. could also be vervallen,

so then it would be an amortisation/write-off value of an expired provision for deferred taxes,

although normally one would talk about a vrijval or release from a provision that was no longer required.

you would have to look to the notes to the financial statements under the provisions heading to get a beter clue as to what is going on here.

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Note added at 39 mins (2005-12-05 23:50:50 GMT)
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I think Ariser has hit on the possible better answer

The notes to the P&L should provide the answer
Something went wrong...
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