afname van winstbestanddelen

English translation: decrease in profit components [partially or wholly tax exempt or deductible]

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Dutch term or phrase:afname van winstbestanddelen
English translation:decrease in profit components [partially or wholly tax exempt or deductible]
Entered by: Dave Calderhead

19:42 Feb 18, 2006
Dutch to English translations [PRO]
Bus/Financial - Finance (general)
Dutch term or phrase: afname van winstbestanddelen
Deze stijging wordt veroorzaakt door de afname van winstbestanddelen welke geheel of gedeeltelijk van vennootschapsbelasting zijn vrijgesteld. (stijging van belastingdruk op het resultaat bedrijfsuitoefening).

'afname' - does it mean decrease here?
LAB2004
United Kingdom
Local time: 23:40
decrease in profit components
Explanation:
the profit components are not necessarily income - as the text continues to explain, they may be completely or partially tax exempt (for corporation tax)
Selected response from:

Dave Calderhead
Netherlands
Local time: 00:40
Grading comment
Many thanks for all the useful comments
4 KudoZ points were awarded for this answer



Summary of answers provided
4decline in tax exempt income
Willemien Rijsdijk
4decrease in profit components
Dave Calderhead
4a decrease in profit constituents
jarry (X)
4deduction of profit/result components
LouisV (X)


  

Answers


43 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
decline in tax exempt income


Explanation:
De belastingdruk is een gewogen gemiddelde belastingvoet. Het kan voorkomen dat over bepaalde delen van de winst geen belasting betaald behoeft te worden (bijv. verliescompensatie). Als dat effect weer wegebt, dan zal de totale (gemiddelde) belastingdruk weer stijgen. Zie onderstaand voorbeeld (NBC Capital)

The increased tax rate was due to a decline in tax exempt income from $1,743,000 in the second quarter of 2001 to $1,588,000 in the second quarter of 2002. However, the greater impact on the quarterly effective tax rate was that tax exempt income was 53% of pre-tax income in the second quarter of 2001 compared with 31% in the same quarter of 2002.


    Reference: http://www.vcall.com/IC/GenRelease.asp?ID=81961
Willemien Rijsdijk
Netherlands
Local time: 00:40
Works in field
Native speaker of: Dutch
PRO pts in category: 28
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
decrease in profit components


Explanation:
the profit components are not necessarily income - as the text continues to explain, they may be completely or partially tax exempt (for corporation tax)

Dave Calderhead
Netherlands
Local time: 00:40
Specializes in field
Native speaker of: English
PRO pts in category: 251
Grading comment
Many thanks for all the useful comments
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13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
a decrease in profit constituents


Explanation:
This rise is due to a decrease in profit constituents either fully or partially exempt from corporation tax.


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Note added at 13 hrs (2006-02-19 09:39:00 GMT)
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http://myway.brand.edgar-online.com/EFX_dll/EDGARpro.dll?Fet...
Corporation tax is calculated on the commercial result before tax on the basis of the applicable tax rate, taking into account tax-exempt profit constituents, restricted costs and tax facilities.

jarry (X)
South Africa
Local time: 00:40
Specializes in field
Native speaker of: English
PRO pts in category: 353
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1 day 5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
deduction of profit/result components


Explanation:
.. that are either wholly or partially exempt from company tax

LouisV (X)
Australia
Local time: 08:40
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
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