Kontowert

Kontowert, literally “account value,” is a term used in German-language finance to describe the value attributed to a financial account. It is used to denote the monetary value recorded for an account in ledgers or the valuation of the assets contained within that account, depending on the context.

In everyday banking, Kontostand (account balance) is the most common term for the real-time cash amount available. Kontowert may refer to a broader notion of value in accounting or investment reporting, including accrued interest, pending transactions, or market-valued positions in investment accounts. The relationship between Kontowert and Kontostand is not fixed and can vary by institution or accounting standard.

In corporate accounting, Kontowert appears in descriptions of general ledger accounts and is used in internal reporting to analyze the net value of asset and liability accounts. In investment contexts, Kontowert can reflect current market values for securities alongside cash balances, producing a broader figure than the cash balance alone.

Calculation and interpretation of Kontowert depend on the accounting framework. For asset accounts, Kontowert equals the net balance after posted transactions; for investment accounts, it may incorporate fair value adjustments. Because there is no universal standard, the exact meaning of Kontowert should be clarified in the accompanying notes or interface documentation.

Etymology: from Konto (account) and Wert (value). See also Kontostand, Buchwert, Marktwert.