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réserve facultative
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gen.
freiwillige Rücklage
fin.
Pauschalwertberichtigung
f
;
Rücklage
f
market.
Sonderreserve
f
;
Spezial-Reserve
m
;
spezielle Reserve
;
spezieller Reservefonds
;
freie Rücklage
;
Betriebsrücklage
f
réserves facultatives
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market.
freie Rücklagen
;
freiwillige Reserven
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