Übernommenes

Übernommenes is a German term derived from übernehmen, meaning to take over or to assume. In use, it refers to items, obligations, or responsibilities that have been taken over in a legal, financial, or organizational context. The concept is common in business transactions, corporate restructuring, and accounting, where certain assets, liabilities, or duties are transferred from one party to another.

Grammatically, the term arises from the past participle übernommen. It can function as a noun (das Übernommene) or as an attributive modifier before a noun (for example, übernommene Verbindlichkeiten, übernommenes Vermögen). As a noun, it denotes the thing that has been taken over; as an adjective, it describes the kind of assets or obligations that have been assumed. The use is widespread in legal, financial, and corporate texts.

Typical contexts and examples include:

- In mergers and acquisitions, übernommene Vermögenswerte and übernommene Verbindlichkeiten are items that the buyer acquires as part of the deal.

- In corporate reorganizations, übernommene Aufgaben or Rollen refer to duties that are transferred to another department or team.

- In accounting and finance, the designation helps separate transferred items from those the entity originally owned.

See also related concepts such as übernehmen (to take over), Übernahme (taking over or acquisition), and vergleichbare Begriffe in Bilanzierung and Rechtswesen. The term emphasizes the transfer or assumption of parts of an entity rather than creation of new ones.