Sonstiges Ergebnis

English translation: Other income and expense items

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Sonstiges Ergebnis
English translation:Other income and expense items
Entered by: Sebastian Witte

16:30 Jul 27, 2023
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Sonstiges Ergebnis
Hi,

Is this "Other comprehensive income"? It's a bank. German GAAP (HGB accounting) applies.

DE:
Ertragslage
in Mio. €
Veränderungen
Entwicklung ausgewählter GuV-Posten
2022
2021
in Mio. €
in %
Zinsüberschuss*

Provisionsüberschuss

Nettoergebnis des Handelsbestands

Operative Erträge

Personalaufwand

Andere Verwaltungsaufwendungen

Abschreibungen auf immaterielle Vermögenswerte und Sachanlagen

Operative Aufwendungen

***Sonstiges Ergebnis***

Operatives Ergebnis

in Mio. €
Veränderungen
Entwicklung ausgewählter GuV-Posten
2022
2021
in Mio. €
in %
Bewertungsergebnis**

Verlustübernahme Beteiligungen

Zuführungen zum Fonds gemäß § 340g HGB

Betriebsergebnis

Außerordentliches Ergebnis

Gewinn vor Steuern

Steuern

Jahresüberschuss


Best regards,
Sebastian Witte
Germany
Local time: 13:56
Miscellaneous Earnings (Item)
Explanation:
> could include 'negative earnings' as a loss, whereas miscellaneous income doesn't.

Query: comprehensive, even under German GAAP (HGB) and with divergent, well-nigh conflicting, definitions in the two example sentences.
Selected response from:

Adrian MM.
Austria
Grading comment
2 KudoZ points were awarded for this answer



Summary of answers provided
4other comprehensive income
Julia Burgess
3comprehensive income
Zoi Patrinou
3Miscellaneous Earnings (Item)
Adrian MM.
Summary of reference entries provided
Hattest du ...
Steffen Walter

Discussion entries: 4





  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
comprehensive income


Explanation:
You may omit "other". Just "comprehensive income".
Check this site:https://reports.voestalpine.com/1617/qr/2/financial-statemen...
It's got a translation in English.

Zoi Patrinou
Greece
Local time: 14:56
Meets criteria
Native speaker of: Native in GreekGreek
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4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Miscellaneous Earnings (Item)


Explanation:
> could include 'negative earnings' as a loss, whereas miscellaneous income doesn't.

Query: comprehensive, even under German GAAP (HGB) and with divergent, well-nigh conflicting, definitions in the two example sentences.

Example sentence(s):
  • Other comprehensive income contains all changes that are not permitted to be included in profit or loss. It is particularly valuable for understanding ongoing changes in the fair value of a company's assets.
  • Other comprehensive income is those revenues, expenses, gains, and losses that are excluded from net income on the income statement.

    Reference: http://www.patriotsoftware.com/accounting/training/definitio...
    Reference: http://www.proz.com/kudoz/german-to-italian/economics/296838...
Adrian MM.
Austria
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 25
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18 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
other comprehensive income


Explanation:
I think you're OK for "other comprehensive income", it's the term used by a major German group whose half-yearly report I've been working on this week. Looks like it's an IFRS term: Other comprehensive income is those items of income and expense that are not recognised in profit or loss in accordance with IFRS Standards.


    https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/#:~:text=a%20statement%20of%20financial%2
    https://de.wikipedia.org/wiki/Gesamtergebnisrechnung
Julia Burgess
United Kingdom
Local time: 12:56
Meets criteria
Native speaker of: English
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Reference comments


38 mins peer agreement (net): +2
Reference: Hattest du ...

Reference information:
... https://www.proz.com/kudoz/english-to-german/accounting/4622... und https://www.proz.com/kudoz/english-to-german/accounting/5300... gesehen?

Allerdings geht es ja bei dir um Rechnungslegung nach HGB...

Steffen Walter
Germany
Meets criteria
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 444

Peer comments on this reference comment (and responses from the reference poster)
agree  Björn Vrooman: Nix Deutsch: "Im Vergleich dazu kennt HGB kein 'sonstiges Ergebnis', sondern stattdessen nur einen Wertmaßstab für den Erfolg des Jahres..." https://assets.kpmg.com/content/dam/kpmg/pdf/2014/10/geschae...
1 hr
  -> Ja, hatte mich auch schon gewundert...
agree  writeaway
5 hrs
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