Bilanziert

Bilanziert is the past participle of the German verb bilanzieren, meaning to prepare, finalize, or reconcile a balance sheet, or more broadly to take stock of assets, liabilities, and equity. In accounting and finance, bilanziert denotes the process of completing the accounting cycle by posting closing entries and producing financial statements such as the balance sheet and income statement in accordance with applicable standards.

In practice, bilanziert refers to the completion of the period-end closing where balances are verified, classifications and revaluations are performed if needed, and, for groups, consolidation steps are carried out. The term is commonly used in corporate reporting to indicate that the statements have been prepared and are ready for internal review, audit, or publication. Passive constructions such as Die Jahresabschlüsse wurden bilanziert or Der Jahresabschluss ist bilanziert are typical in German-language reports.

Etymology and usage notes: bilanzieren derives from Bilanz (balance sheet) plus the German verb suffix -ieren. The word is predominantly used in German-speaking contexts (Germany, Austria, parts of Switzerland). In non-technical writing, it can also be employed metaphorically to mean taking stock of a situation or evaluating pros and cons, though the primary sense remains financial accounting.

Regulatory context: In Germany, bilanziert status relates to the statutory process of preparing annual financial statements (Jahresabschluss) under the Handelsgesetzbuch (HGB) and, where applicable, under international standards such as IFRS or US GAAP for groups.