übernommener

Übernommener is a German attributive adjective meaning taken over or assumed, derived from the verb übernehmen (to take over). It is used to describe something that has been transferred, assumed, or adopted by another party, most often in business, finance, or legal contexts.

As an attributive adjective, übernommener inflects for gender, number, and case. For masculine singular in the nominative with an indefinite article: ein übernomener Kredit. Feminine singular nominative: eine übernommene Verpflichtung. Neuter singular nominative: ein übernommenes Vermögen. With a definite article, the forms are der übernommene Kredit, die übernommene Verpflichtung, das übernommene Vermögen. Plural forms with a definite article: die übernommenen Verbindlichkeiten.

The term often appears in phrases describing liabilities, assets, or responsibilities that have been assumed in contexts such as mergers, acquisitions, restructurings, or debt refinancing. In predicate position, the past participle form übernimmt a different role, as in Der Kredit ist übernommen worden (The loan has been taken over).

Etymology and related terms: übernommener is built from übernehmen plus the past participle übernommen, adapted as an adjective. Related nouns include Übernahme (the act of taking over or assumption) and Übernahmen in corporate or financial language.

Notes: obwohl übernommener is rooted in formal, administrative, or legal language, its everyday equivalents include übernommen or angeeignen, depending on context. The word emphasizes the status of something as newly accepted or assumed by another party.