This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. German to English
  3. Accounting

Zuführungsbetrag

English translation: amount allocated (or appropriated)

10:26 Jul 21, 2019
German to English translations [PRO]
Bus/Financial - Accounting / Notes to financial statements
German term or phrase: Zuführungsbetrag
This is about provisions for pensions: "Aus der Umstellung der Pensionsrückstellungen im Rahmen des BilMoG zum 1. Januar 20xx (BilMoG-Eröffnungsbilanz) ergab sich ein *Zuführungsbetrag* im Vergleich zum alten Ansatz zum 31. Dezember 20yy von xxx EUR"

I have seen this translated as "approbation" but can't find any relevant references to support that. Does it mean that the amount mentioned in the quote has been added to the recognised provision?
Sanni Kruger (X)
United Kingdom
Local time: 17:48
English translation:amount allocated (or appropriated)
Explanation:
approbation - surely you mean appropriation, namely the amount of set-aside 'added' to the pension provisions.

Zuführung can often be translated as a (cash) 'injection into...'
Selected response from:

Adrian MM.
Austria
Grading comment
Thank you for your input. Another source confirmed that it was an addition in this case.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3increase / addition (to the provision)
Steve Robbie
5increase in the amount
Cillie Swart
4 -1amount allocated (or appropriated)
Adrian MM.


Discussion entries: 1





  

Answers


48 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
amount allocated (or appropriated)


Explanation:
approbation - surely you mean appropriation, namely the amount of set-aside 'added' to the pension provisions.

Zuführung can often be translated as a (cash) 'injection into...'

Example sentence(s):
  • operating account and draw allocations from the area reserve (state-funded) Position changes that affect the amount allocated to operating accounts f
  • Appropriated retained earnings are retained earnings that have been set aside by action of the board of directors for a specific use.

    Reference: http://hrs.wsu.edu/wp-content/uploads/2015/11/Accruals-Alloc...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 25
Grading comment
Thank you for your input. Another source confirmed that it was an addition in this case.

Peer comments on this answer (and responses from the answerer)
disagree  Steve Robbie: "Appropriation" is a word normally used in the context of Gewinnverwendung / retained earnings, as you in fact point out. It's not the standard term for use with provisions, and doesn't occur in the document to which you provided a link.
2 hrs
  -> 1. Allocation was my no. 1 choice 2. The asker had been seeking a non-approbation term 3. I - yrs ago - used to abstract 'appropriations' to *reserves or as div. distribs* onto Excel Euro-co. cards 4. cf. goods 'appropriated' to UK contracts of sale.
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +3
increase / addition (to the provision)


Explanation:
Zuführung in the context of provisions = increase or addition. This is normal accounting terminology - just search for e.g. "increases to provisions".

... resulted in an increase to the provision of €x as at 31 Dec 20XX relative to the previous approach.




--------------------------------------------------
Note added at 4 hrs (2019-07-21 15:03:05 GMT)
--------------------------------------------------

I am a former chartered accountant and am totally in my element here.

Re "allocation" (part of Adrian's answer) - I see this a lot in translations but am not convinced that it is a normal English term.

Steve Robbie
United Kingdom
Local time: 17:48
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
neutral  Adrian MM.: any refs. for increases in or additions to? Retained earnings, contrary to a translators' and interpreters' misconception, are not - as opposed to company dividends - 'distributed' but appropriated to reserves or provs. Hence, my ref. to Excel co. cards.
2 hrs
agree  RobinB: Yes, "additions" works best in the context of the BilMoG, I think, with "appropriations" being used for reserves, in particular the capital and legal reserves. However, I read "Ansatz" here as a contraction of "Bilanzansatz", i.e. "carrying amount".
2 hrs
  -> Good point, thanks
agree  Steffen Walter: also with Robin
5 hrs
  -> Thanks
agree  Ted Wozniak
6 days
Login to enter a peer comment (or grade)

4 days   confidence: Answerer confidence 5/5
increase in the amount


Explanation:
this says it nicely and simply


    https://www.linguee.com/english-german/search?source=auto&query=Zuf%C3%BChrungsbetrag+
Cillie Swart
South Africa
Local time: 18:48
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search