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Lebensweltbezug
May 7, 2019 09:55
5 yrs ago
3 viewers *
German term

Rentenbarwertverfahren

German to English Bus/Financial Accounting
Probably been asked before but couldn't find it with the search.

Financial Statement Management Report
Pension provision evaluations accord. to HGB

Looking for the established names of the various valuation methods

Teilwertverfahren / Anwartschafts- bzw. Rentenbarwertverfahren
Proposed translations (English)
3 +3 projected unit credit (PUC) method
5 annuity valuation method
4 pension/annuity cash value method

Discussion

RobinB May 7, 2019:
evaluation? Not in accounting! Your question refers to the *measurement* (Bewertung) of pension provisions.

Proposed translations

+3
8 mins
Selected

projected unit credit (PUC) method

That is what I have in my glossary for "Anwartschaftsbarwertverfahren"

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Note added at 12 mins (2019-05-07 10:08:19 GMT)
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Have a look here: https://financetrainingcourse.com/education/2011/01/gratuity...
Peer comment(s):
neutral philgoddard : I don't see how you arrive at this, and it's not the question anyway.
12 mins
agree RobinB : Technically, it's a "discounted annuity" approach, but for practical purposes it's another variant of the Anwartschaftsbarwertverfahren = PUC method, so I would translate both together as PUC. Teilwertverfahren = (German) entry age normal method.
6 hrs
Thank you!
agree Steve Robbie : Anwartschaftsbarwertverfahren and Rentenbarwertverfahren seem to be, in the author's mind, simply two words for the same thing. The equivalence of Anwartschaftsbarwertverfahren and PUC can be checked by looking at e.g. EU-IFRS: Regulation EU 1126/2008
1 day 58 mins
agree Ted Wozniak : w/ Robin
2 days 4 hrs
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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
7 mins

pension/annuity cash value method

I'm not sure what the other terms mean, but I think this is fairly straightforward. A Rente is a pension or annuity, and Barwert is cash or present value.
Reference:

http://dictionary.reverso.net/german-english/Rente

http://dictionary.reverso.net/german-english/Barwert

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1 day 8 mins

annuity valuation method

a way to value annuities
Reference:

http://www.linguee.com

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