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Frage:
abgehend  
von Windfall (GB), 2014-06-30, 18:20  like dislike  Spam?  
Zwei weitere Patronatserklärungen sind für beide abgehenden italienischen Gesellschaften  in ihrer Höhe unbeschränkt.
There are two further letters of comfort that are unlimited in their amount for the two ?Italian companies available-for-sale/divested Italian companies/something else? .
Antwort: 
Vgl. hier:  #760613
von rabend (DE/FR), 2014-06-30, 18:53  like dislike  Spam?  
Antwort: 
von Windfall (GB), Last modified: 2014-06-30, 18:59  like dislike  Spam?  
 #760614
Darn it, I don't think "available for sale" quite gets that. Perhaps There are two further letters of comfort that are unlimited in their amount for the two Italian companies that are being sold.
Antwort: 
for both Italian companies that are (to be) depreciated to zero / retired as assets   #760615
anonymous, 2014-06-30, 19:00  like dislike  Spam?  77.10.114...
Antwort: 
von Windfall (GB), 2014-06-30, 19:45  like dislike  Spam?  
 #760619
4;anonymous, Rabend's link specifies Ein Abgang ist ein Vorgang des vollständigen oder teilweisen Verkaufs einer Beteiligung an einem Konzernunternehmen an "Fremde", d.h. eine Gesellschaft außerhalb des betrachteten Teilkonzerns oder des Gesamtkonzerns.
AFAIK, that's not the same as retiring assets or depreciating them to zero. It seems likely to me that these companies are being sold.
Antwort: 
there are two German bookkeeping terms: Zugang - Abgang  #760620
anonymous, 2014-06-30, 20:01  like dislike  Spam?  77.10.114...
Zugang: additions of fixed assets, e.g. of property, plant, equipment
Abgang: disposal of fixed assets, e.g. of property or other inventory items

a sale is a specific way of eliminating an asset from an inventory (so is depreciation to zero). I think "asset retirement" is a suitably general term as long as you don't know in which specific way the asset is disposed of
Antwort: 
von Windfall (GB), 2014-06-30, 20:10  like dislike  Spam?  
 #760623
4;anon, these are companies. It is most odd to say that you will retire a company to zero (I don't think that's even meaningful in English). They are presumably either being disposed of or liquidated/dissolved, although quite possibly I can't rule the latter out. Can you specify how you'd write my sentence using your suggested phrases? Perhaps I should ask the client if these companies are to be verkauft, aufgelöst or something else.
Antwort: 
I'd say: for both Italian companies that are retired as assets  #760626
anonymous, 2014-06-30, 20:21  like dislike  Spam?  77.10.114...
Antwort: 
von Windfall (GB), 2014-06-30, 20:34  like dislike  Spam?  
 #760628
That gets 0 hits, but it sounds better than I expected. Thanks.
Antwort: 
Keine Ahnung, ob hier etwa "derecognized" passt:  #760635
von rabend (DE/FR), 2014-06-30, 21:09  like dislike  Spam?  
http://www.linguee.de/deutsch-englisch/uebersetzung/unternehmensver...
Unternehmensveräußerungen, Entkonsolidierungen sowie nicht fortgeführte Aktivitäten = Divestees, derecognized companies and discontinued operations
Chat:     
some sources for retirement  #760636
von Iriemon, 2014-06-30, 21:14  like dislike  Spam?  80.144.117...
Antwort: 
retiring an asset is an accounting term  #760653
von Lisa4dict loggedout, 2014-07-01, 00:10  like dislike  Spam?  99.11.162....
It doesn't say how it is no longer an asset.  Some are just written off.  
Retiring an asset just means any residual value still on the books is balanced and the item will no longer be carried.
Antwort: 
von Windfall (GB), 2014-07-01, 08:56  like dislike  Spam?  
 #760673
4;Lisa, are you saying you're for that translation or against it? I find it an odd phrase to use about a company in accounts (although a perfectly reasonable phrase for assets that are usually depreciated or even amortised - other than companies)
Antwort: 
I'd say   #760772
von Lisa4dict loggedout, 2014-07-01, 16:35  like dislike  Spam?  99.11.162....
the two Italian companies to be disposed of.  
That way you leave open whether they're getting sold or dumped in other ways.  
You will have to check your context for the correct tense/ time frame.  Since it's an annual report it's likely the companies have already been disposed of.
Antwort: 
von Windfall (GB), 2014-07-01, 16:38  like dislike  Spam?  
 #760774
Thanks, Lisa, I like that slightly ambiguous way of putting it that sounds perfect for companies.

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