Glossary entry (derived from question below)
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.
Proposed translations
(English)
4 +1 | direct distributions/dividends | Ted Wozniak |
4 | declared payouts | wfarkas (X) |
3 | open payouts/disbursements | Rolf Keiser |
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
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Comment: "Thanks"
1 hr
open payouts/disbursements
conversions of such overheads into open payouts or disbursements
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)
As opposed to 'verdeckte Gewinnausschüttungen (vGA)' (=hidden distribution of profits)
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