veräußert

Veräußert is the past participle of the German verb veräußern, meaning to dispose of or transfer ownership of an asset, usually through a sale or other formal disposition. The term is predominantly used in formal, legal, financial, and business language rather than in everyday speech. It signals that ownership has been transferred to another party and that a disposal process has been completed.

In practice, veräußert appears in financial statements, corporate disclosures, and legal documents. Examples include formulations such as Die Vermögenswerte wurden veräußert or Das Unternehmen hat seine Beteiligungen veräußert. The passive voice (ist veräußert worden, wurde veräußert) is common in reporting to indicate that the transaction has taken place. The attribute form veräußerte Vermögenswerte is also frequent in descriptions of a company’s balance sheet or strategic actions.

Related terms and nuances: die Veräußerung denotes the act or process of disposal and is often used as a technical term in accounting, tax, and corporate law. Veräußern is more formal or specialized than the everyday verkaufen, which can imply any sale and is common in everyday language. Veräußerungsgeschäfte, Veräußerungsgewinn and Veräußerungssteuer are related concepts that pertain to gains and taxation arising from disposals.

Overall, veräußert functions as a precise, formal descriptor for completed transfers of property or assets, frequently encountered in business, law, and finance.