Glossary entry (derived from question below)
German term or phrase:
lineare Abgrenzung
English translation:
on a pro rata basis
Added to glossary by
Kieran McCann
Aug 2, 2005 15:56
18 yrs ago
German term
lineare Abgrenzung
German to English
Bus/Financial
Finance (general)
Die Berechnung der Bemessungsgrundlage für die KESt erfolgt so, dass
· in einem ersten Schritt die gesamte Wertsteigerung des Indexpapiers (Differenz zwischen Einlösungswert bzw. Verkaufspreis und Emissionspreis) zu erfassen ist,
· in einem zweiten Schritt die auf den Zeitraum ab 01.08.2005 bis zur Einlösung/zum Verkauf entfallende Wertsteigerung durch eine **lineare Abgrenzung** zu ermitteln ist.
· in einem ersten Schritt die gesamte Wertsteigerung des Indexpapiers (Differenz zwischen Einlösungswert bzw. Verkaufspreis und Emissionspreis) zu erfassen ist,
· in einem zweiten Schritt die auf den Zeitraum ab 01.08.2005 bis zur Einlösung/zum Verkauf entfallende Wertsteigerung durch eine **lineare Abgrenzung** zu ermitteln ist.
Proposed translations
(English)
| 3 | (on a) pro rata (basis) |
Kieran McCann
|
| 4 | straight-line accrual |
Ted Wozniak
|
| 3 | linear boundary |
Mårten Sandberg
|
Proposed translations
5 hrs
Kieran McCann
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Qualified finance professional
Native in: English
Works in: German to English, French to English
Related KudoZ points
:
305
Selected
(on a) pro rata (basis)
'the gain from 01.08.2005...is calculated on a pro rata basis' or 'is calculated pro rata' or just 'is prorated'
ie the proportion of the total gain deemed to have arisen after 01.08.2005 is the same as the proportion the period of time between 01.08.2005 and sale bears to the total period of ownership
I think Ted's answer is saying the same thing: this is probably just US vs UK usage
ie the proportion of the total gain deemed to have arisen after 01.08.2005 is the same as the proportion the period of time between 01.08.2005 and sale bears to the total period of ownership
I think Ted's answer is saying the same thing: this is probably just US vs UK usage
4 KudoZ points awarded for this answer.
Comment: "Vielen Dank an alle."
17 mins
Mårten Sandberg
Linguistic Engineering, (M.Sc. Eng.)
Native in: Swedish
Works in: English to Swedish, Spanish to Swedish, Portuguese to Swedish, and 2 more.
Related KudoZ points
:
4
linear boundary
boundary is commonly used in a mathematical/statistical sense
20 mins
Ted Wozniak
United States
United States
Native in English
Specializes in field
United States
Bridging the Language GAAP-
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
511
straight-line accrual
analogous to lineare Abschreibung only in the other direction
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