Bilanzielle

Bilanzielle is a German adjective used in accounting and finance to denote matters that pertain to the balance sheet (Bilanz) rather than to the income statement. The term describes items, adjustments, and valuations that influence a company’s financial position as of a given date, i.e., its assets, liabilities, and equity, rather than periodic results.

In practice, bilanzielle considerations include depreciation recognized for financial reporting (bilanzielle Abschreibungen), impairment allowances (bilanzielle Wertberichtigungen), and provisions or accruals recorded on the balance sheet (bilanzielle Rückstellungen and bilanzielle Abgrenzungen). It can also refer to valuation standards or measurement methods applied specifically in the balance sheet, such as fair value or lower of cost and net realizable value, depending on the applicable accounting framework.

The term is common in German-language accounting under systems like HGB and, in some contexts, IFRS, where distinguishing balance-sheet effects from income-statement effects helps clarify financial reporting. It is less common in English-language texts, where phrases like balance-sheet related or on the balance sheet are typically used.

Overall, bilanzielle concepts emphasize the static financial position rather than the flow of earnings, and they play a central role in preparing and interpreting a company’s financial statements.