Terms for subject Accounting containing than

English	German
changes in classification of assets or liabilities other than monetisation/demonetisation of gold	Sonstige Neuzuordnungen
financial assets and liabilities vis-à-vis the rest of the world,other than the official reserves	Forderungen und Verbindlichkeiten gegenüber der Übrigen Welt
insurance other than life assurance	Direktversicherung mit Ausnahme der Lebensversicherung
long-term securities other than shares, excluding financial derivatives	Kapitalmarktpapiere
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.	Niederstwertprinzip
securities other than shares	Wertpapiere ohne Anteilsrechte und Finanzderivate
securities other than shares, excluding financial derivatives	Wertpapiere ohne Anteilsrechte
short-term securities other than shares, excluding financial derivatives	Geldmarktpapiere