Glossary entry

German term or phrase:

offene Ausschüttungen

English translation:

direct distributions/dividends

Added to glossary by Ted Wozniak
Sep 16, 2009 12:28
14 yrs ago
4 viewers *
German term

offene Ausschüttungen

German to English Bus/Financial Law: Contract(s)
Sollten Leistungen der Gesellschaft steuerrechtlich nicht als Aufwand erkannt werden, so behält sich die Gesellschaft die Umwandlung solcher Leistungen durch Änderung des Beschlusses über die Feststellung des Jahresabschusses and des Gewinnverteilungsbeschusses in offene Ausschüttungen vor.
Change log

Oct 7, 2009 17:05: Ted Wozniak Created KOG entry

Dec 2, 2009 17:02: Ted Wozniak changed "Edited KOG entry" from "<a href="/profile/976">Ted Wozniak's</a> old entry - "offene Ausschüttungen"" to ""direct distributions/dividends""

Proposed translations

+1
3 hrs
Selected

direct distributions/dividends

As oppossed to verdeckte (constructive) dividends. Also called "general distributions of dividends" in EU texts
Peer comment(s):

agree Kim Metzger
1 day 11 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks"
1 hr

open payouts/disbursements

conversions of such overheads into open payouts or disbursements
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5 hrs

declared payouts

Based on a resolution declaring payouts (cash dividends or similar payouts)

As opposed to 'verdeckte Gewinnausschüttungen (vGA)' (=hidden distribution of profits)
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