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

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