SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } stille Reserve

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Reserve, die entweder durch eine Unterbewertung von Vermögenswerten oder durch eine Überbewertung von Verbindlichkeiten in der Bilanz entsteht.

Attributes

Name

stille Reserve

hidden reserve

réserve latente

riserva occulta

Reserve, die entweder durch eine Unterbewertung von Vermögenswerten oder durch eine Überbewertung von Verbindlichkeiten in der Bilanz entsteht.

Description

Reserve that arises from either an undervaluation of assets or an overvaluation of liabilities in the balance sheet.

Description

Réserve qui découle d'une sous-évaluation des actifs ou d'une surévaluation des engagements au bilan.

Description

Riserva che risulta in seguito a una sottovalutazione dei valori patrimoniali o a una sopravvalutazione delle passività iscritte a bilancio.

dateModified

2023-01-12T11:25:26.9615910Z

Identifier

444974

URL

https://www.termdat.bk.admin.ch/entry/444974

citation

ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))

citation

FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))

citation

AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))

citation

AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))

position

Term Note

USG: häufiger im Plural; EXP: in der Bilanz nicht sichtbares Eigenkapital, das geringer erscheint, als es tatsächlich ist, wobei sich der ausgewiesene Gewinn verkleinert (a); stille Reserven können zwangsläufig, aufgrund handelsrechtlicher Höchstbewertungsvorschriften für Vermögenswerte, oder willkürlich, aufgrund handelsrechtlich zulässiger übermässiger Abschreibungen oder Rückstellungen, entstehen; im Falle einer Realisierung, beispielsweise durch Verkauf des betreffenden Vermögenswerts, stellen sie steuerbaren Gewinn dar (b)

Term Note

USG: usually in the plural form; EXP: hidden reserves can be formed unavoidably based on maximum valuation stipulations for assets under commercial law or arbitrarily based on excessive depreciation or provisions permitted under commercial law; they constitute taxable profit when realised, e.g. when the assets in question are sold

Term Note

USG: souvent au pluriel; EXP: les réserves latentes peuvent être constituées obligatoirement, sur la base de prescriptions du droit commercial imposant une évaluation maximale des actifs, ou volontairement, sur la base d'amortissements ou de provisions excessives tolérées par le droit commercial; en cas de réalisation, par exemple en cas de vente des actifs concernés, elles représentent un bénéfice imposable

Term Note

USG: preferito; più frequente al plurale; EXP: le riserve occulte possono essere costituite obbligatoriamente, a causa di prescrizioni del diritto commerciale che esigono una valutazione massima per i valori patrimoniali, oppure in maniera arbitraria, sulla base di ammortamenti o accantonamenti eccessivi ammessi dal diritto commerciale. Nel caso di realizzazione, ad esempio tramite la vendita dei valori patrimoniali in questione, esse costituiscono un utile imponibile

termNoteCitation

(a) Thommen, Lexikon der Betriebswirtschaft, 2000, S. 504; (b) nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))

termNoteCitation

(EXP) after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))

termNoteCitation

(EXP) d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))

termNoteCitation

(EXP) secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))

descriptionCitation

nach ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))

descriptionCitation

after FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-03-06](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))

descriptionCitation

d'après AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))

descriptionCitation

secondo AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-03-06](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))

Outgoing Relationships

property	object
inDefinedTermSet	Wirtschaftsterminologie
inDefinedTermSet	Swiss Federal Administration
Reliability code	Linguistic/formal check completed
termDomain	LAW
termDomain	FINANCE
termDomain	Taxes
termDomain	Financial law and tax law
termDomain	ECONOMY

Incoming Relationships

property	subject
seeAlso	disclosure of hidden reserves

Instances of this Class: No results found.

Superclasses of this Class: No results found.

Subclasses of this Class: No results found.

Raw data

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            "Lol": "FINANCE"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/62",
            "Lol": "Taxes"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/sub-domain/148",
            "Lol": "Financial law and tax law"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        },
        {
          "object": {
            "Type": "uri",
            "Value": "https://register.ld.admin.ch/termdat/domain/12",
            "Lol": "ECONOMY"
          },
          "property": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/termDomain",
            "Lol": "termDomain"
          }
        }
      ],
      "Error": ""
    },
    "pageClasses": {
      "Vars": [
        "class"
      ],
      "Bindings": [
        {
          "class": {
            "Type": "uri",
            "Value": "http://schema.org/DefinedTerm",
            "Lol": "DefinedTerm"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/Term",
            "Lol": "Term"
          }
        },
        {
          "class": {
            "Type": "uri",
            "Value": "https://schema.ld.admin.ch/ValidatedEntry",
            "Lol": "Validated Entry"
          }
        }
      ],
      "Error": ""
    },
    "pageSubtitle": {
      "Vars": [
        "description"
      ],
      "Bindings": [
        {
          "description": {
            "Type": "literal",
            "Value": "Reserve, die entweder durch eine Unterbewertung von Vermögenswerten oder durch eine Überbewertung von Verbindlichkeiten in der Bilanz entsteht.",
            "Lol": "Reserve, die entweder durch eine Unterbewertung von Vermögenswerten oder durch eine Überbewertung von Verbindlichkeiten in der Bilanz entsteht."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Reserve that arises from either an undervaluation of assets or an overvaluation of liabilities in the balance sheet.",
            "Lol": "Reserve that arises from either an undervaluation of assets or an overvaluation of liabilities in the balance sheet."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Réserve qui découle d'une sous-évaluation des actifs ou d'une surévaluation des engagements au bilan.",
            "Lol": "Réserve qui découle d'une sous-évaluation des actifs ou d'une surévaluation des engagements au bilan."
          }
        },
        {
          "description": {
            "Type": "literal",
            "Value": "Riserva che risulta in seguito a una sottovalutazione dei valori patrimoniali o a una sopravvalutazione delle passività iscritte a bilancio.",
            "Lol": "Riserva che risulta in seguito a una sottovalutazione dei valori patrimoniali o a una sopravvalutazione delle passività iscritte a bilancio."
          }
        }
      ],
      "Error": ""
    },
    "pageTitle": {
      "Vars": [
        "title"
      ],
      "Bindings": [
        {
          "title": {
            "Type": "literal",
            "Value": "stille Reserve",
            "Lol": "stille Reserve"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "hidden reserve",
            "Lol": "hidden reserve"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "réserve latente",
            "Lol": "réserve latente"
          }
        },
        {
          "title": {
            "Type": "literal",
            "Value": "riserva occulta",
            "Lol": "riserva occulta"
          }
        }
      ],
      "Error": ""
    },
    "subclasses": {
      "Vars": [
        "subclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    },
    "superclasses": {
      "Vars": [
        "superclass",
        "description"
      ],
      "Bindings": [],
      "Error": ""
    }
  }
}

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