| Subject | German | English |
| tax., account. | Gewinnermittlung durch Richtsätze | tax assessment by standard |
| tax., account. | Gewinnermittlung durch Richtsätze | imputed tax assessment on standard basis |
| gen. | in der Mitte der Marge liegender Richtsatz | base-rate the middle point/mid-point of the bracket |
| agric. | über den Richtsatz | extra-norm |