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  3. Accounting

GLBV

07:28 Sep 1, 2020
This question was closed without grading. Reason: No acceptable answer

German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: GLBV
This is an analysis of a Swiss company’s accounts. The queried term is in asterisks.

“Detail Rückstellungen per 31.12.2020

Wahrscheinlichkeit des Eintretens
Bestand
Bildung
Verwendung (Cash wirksam)
Auflösung
Gegenkonto
Kurzfristige Rückstellungen mit FK-Charakter
Steuerrückstellung (gemäss *GLBV*).”

I have looked this up on the internet, but cannot find an appropriate meaning of the abbreviation.
E.g. Geschäftsführender Landesbezirksvorstand, Gewerkschaft der Polizei
or Glarner Blasmusikverband

Does anyone know what this could stand for?
Elizabeth Niklewska
United Kingdom
Local time: 05:40


Summary of answers provided
3LGBV :)
Benjamin Outram
3 -1Geschützter Landschaftsbestandteil —— Verordnung
Hao Wang
Summary of reference entries provided
LBV = Landwirtschaftlicher Bewirtschaftungsverkehr
Andreea Sepi, MCIL (X)

  

Answers


6 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
Geschützter Landschaftsbestandteil —— Verordnung


Explanation:
Just a guess.
GLB——Geschützter Landschaftsbestandtei
V —— Verordnung
Steuerrückstellung (gemäss *GLBV*).
gemäss, so GLBV must be some regulation, Verordnung is OK.
Steuerrückstellung, so Geschützter Landschaftsbestandtei sounds good.

Hao Wang
Germany
Local time: 06:40
Native speaker of: Native in ChineseChinese

Peer comments on this answer (and responses from the answerer)
disagree  Steffen Walter: Das passt überhaupt nicht zum Kontext der Steuerrückstellung.
3 hrs
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16 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
LGBV :)


Explanation:
Perhaps we're simply dealing with a typo:

Verordnung über die Besteuerung der Liquidationsgewinne bei definitiver Aufgabe der selbstständigen Erwerbstätigkeit
(LGBV)


    https://www.admin.ch/opc/de/classified-compilation/20082573/index.html
Benjamin Outram
United Kingdom
Local time: 05:40
Works in field
Native speaker of: Native in EnglishEnglish
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Reference comments


2 hrs
Reference: LBV = Landwirtschaftlicher Bewirtschaftungsverkehr

Reference information:
eine weitere Möglichkeit :-)
wofür G steht ist mir unklar - Grenzüberschreitend vielleicht?


    https://www.ezv.admin.ch/ezv/de/home/information-firmen/befreiungen--verguenstigungen--zollpraeferenzen-und-ausfuhrbeitr/einfuhr-in-die-schw
    https://www.roedl.de/themen/dac-6-meldepflicht-steuergestaltungen/intermediaer-grenzueberschreitend-mitteilungspflicht-betroffene-inlandsbez
Andreea Sepi, MCIL (X)
Germany
Works in field
Native speaker of: Native in RomanianRomanian, Native in EnglishEnglish
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