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    Translation correct?

    Verdecktes Eigenkapital - Undisclosed share capital

    Source Language Term

    Verdecktes Eigenkapital finan. Schweiz

    Correct?

    Undisclosed share capital Amer.

    Examples/ definitions with source references
    Es geht um die Abschlussbesprechung der Revision eines Firmen(gruppen)audits.

    Gegeben:
    "Verdecktes Eigenkapital: Bei Gesellschaften mit verdecktem Eigenkapital wurde auf der gesamten Finanzierung durch die [Holding-Gesellschaft] keine Verzinsung vorgenommen. Wir erachten dieses Vorgehen als vertretbar, da die [Holding-Gesellschaft] infolge 100% Beteiligungsertrags keine Ertragssteuern zu bezahlen hat. Bei der Bemessung des Zinsaufwandes sind weiterhin die Vorgaben der Steuerverwaltung zu beachten, insbesondere falls die [Holding-Gesellschaft] nicht mehr über 100% Beteiligungsabzug verfügen sollte."

    Mein Vorschlag:
    "Undisclosed share capital: In the case of companies with undisclosed share capital, no interest was calculated for (paid on???) the entire financing by [Holding Company]. We consider this course of action to be justifiable as, due to (a???) 100% income from investment, [Holding Company] does not have to pay any income tax(es). When assessing the interest expense, the provisions of the tax administration must continue to be complied with, in particular if [Holding Company] should no longer have (benefit from???) a 100% participation reduction."
    Comment
    Ich bin mir vor allem bei den fett und kursiv gedruckten Teilen unsicher. Kann jemand helfen?
    Author Rotkehlchen (460629) 25 Apr 18, 12:09
    Comment
    das gleiche wie „stille Reserven“ ?
    #1Authorchristopher H (265481) 28 Apr 18, 09:40
    Comment
    Ich meine mich an den Begriff

    deemed equity

    erinnern zu können. Vielleicht kannst Du damit weiter recherchieren oder ein Muttersprachler kann etwas dazu sagen
    #2AuthorSch.Lawiner (900199) 28 Apr 18, 15:10
    Comment
    just a few comments / suggestions:

    - undisclosed is great but also 'unreported?'
    - Eigenkapital - tough to determine whether 'equity' or 'share capital' is the better translation.
    - no interest was calculated for (paid on???). If the interest was paid, then paid (on), otherwise if part of a calculation to determine a payment, then calculated - maybe 'no interest was charged / collected?'
    - We consider this course of action to be justifiable as, due to (a???) 100% income from investment... 'We justify this action due to 100% income from....'
    - When assessing the interest expense, the [Holding Comany\ must still comply with the provisions of the tax administration, in particular if [Holding Company] should no longer (benefit from) / (qualify or be eligible for) / (or be entitled to) a 100% participation reduction."
    ...the intent of that last (German / English) sentence is still a bit unclear to me, so take the suggestion like a grain of salt.....especially since 'über' is missing in the English translation
    #3AuthorMein Fritz (862420) 01 May 18, 00:54
     
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