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  3. Law: Taxation & Customs

fiscaal ondernemingsvermogen

English translation: share capital and reserves; (total) shareholders' equity

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Dutch term or phrase:fiscaal ondernemingsvermogen
English translation:share capital and reserves; (total) shareholders' equity
Entered by: Kitty Brussaard

20:18 Jun 25, 2020
Dutch to English translations [PRO]
COVID-19 - Bus/Financial - Law: Taxation & Customs / Bloedtest
Dutch term or phrase: fiscaal ondernemingsvermogen
Aangifte vennootschapsbelasting:

Wat was het fiscale ondernemingsvermogen aan het einde van het vorige boekjaar?
Yevgeni Gerasimenko
Ukraine
Local time: 04:22
fiscal equity
Explanation:
The term 'fiscaal ondernemingsvermogen' refers to the company's equity plus its fiscal reserves (for tax purposes).

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Note added at 13 hrs (2020-06-26 09:27:22 GMT)
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@Yevgeni: I see your point. Consider using 'share capital and reserves' or 'shareholders' equity' instead, i.e. paid up and called up share capital, share premium (capital paid-in in excess of par value), reserves and retained earnings.
Selected response from:

Kitty Brussaard
Netherlands
Local time: 03:22
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1fiscal equity
Kitty Brussaard


  

Answers


35 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
fiscal equity


Explanation:
The term 'fiscaal ondernemingsvermogen' refers to the company's equity plus its fiscal reserves (for tax purposes).

--------------------------------------------------
Note added at 13 hrs (2020-06-26 09:27:22 GMT)
--------------------------------------------------

@Yevgeni: I see your point. Consider using 'share capital and reserves' or 'shareholders' equity' instead, i.e. paid up and called up share capital, share premium (capital paid-in in excess of par value), reserves and retained earnings.

Kitty Brussaard
Netherlands
Local time: 03:22
Native speaker of: Native in DutchDutch
PRO pts in category: 26
Notes to answerer
Asker: when googled, the term "fiscal equity" would yield "Campaign for Fiscal Equity" and Tax Equity And Fiscal Responsibility Act


Peer comments on this answer (and responses from the answerer)
agree  philgoddard: Though I think you should provide a reference.
1 hr
  -> Thank you, Phil. On second thoughts, I think 'shareholders' equity' or 'share capital and reserves' are better options. See also the note I've just added.
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