Ertragslage
English translation: has achieved satisfactory results of operations [HGB accounting]
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| 15:34 Aug 4, 2023 |
| German to English translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Annette Scheler Germany Local time: 10:22 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 3 +1 | (financial) performance |
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| 4 | general level of profitability & earnings |
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| 3 | consolidated financial statements |
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| Discussion entries: 3 | |
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Answers
11 mins confidence: 
consolidated financial statements Explanation: Term reference: OECD: OECD/G20 Base Erosion and Profit Shifting Project – Action 13: Country-by-Country Reporting Implementation Package. OECD, 2015. OECD > Tax > Transfer pricing > 'BEPS Action 13: Country-by-Country Reporting Implementation Package' (15.2.2022) Term reference: Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation Definition: balance sheet, profit and loss account and notes thereto, in which the figures relating to a parent company and some or all of its subsidiaries are combined, as if the companies concerned formed a single entity Definition reference: International Accounting Lexicon, UEC-Group Accounts -------------------------------------------------- Note added at 18 λεπτά (2023-08-04 15:52:52 GMT) -------------------------------------------------- Term in context: "Da die wirtschaftliche Einheit Konzern in Bezug auf den Konzernabschluss wie ein rechtlich einheitliches Unternehmen (Einheitsfiktion) anzusehen ist, werden durch den Konzernabschluss grundsätzlich die gleichen Ziele verfolgt wie durch den Jahresabschluss IATE:792561 : Der Konzernabschluss soll im Rahmen der Grundsätze ordnungsmäßiger Buchführung (GoB) ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage vermitteln." Context reference: Gabler Wirtschaftslexikon http://wirtschaftslexikon.gabler.de/Definition/konzernabschl... The translated term in English is preferred in IATE . |
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30 mins confidence: peer agreement (net): +1
peer agreement (net): +1(financial) performance Explanation: So meint es zumindest die Bundesbank https://www.bundesbank.de/de/aufgaben/themen/ertragslage-deu... |
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7 hrs confidence:
general level of profitability & earnings Explanation: VFE = Vermögens-, Finanz- und Ertragslage ? it's not very clear from the question, as at conferences where all of us are expected to know obscure or hip abbreviations and acronyms, but financial position, cash flows and financial performance would IMO switch the emphasis away from a dull-thud "results of operation" (HGB) vs. "financial performance" (IFRS).to a journalistic turn of phrase, such as a general level of profitability or earnings: ... verfügt die Sparkasse nach Auffassung des Vorstandes der Sparkasse über eine zufriedenstellende ***Ertragslage*** > the Savings Bank (BrE: Building Society), in the opinion of its Board of Directors / Governing Board / commands (features / boasts / is erved by) a 'satisfactory level of earnings and pofitability'. -------------------------------------------------- Note added at 7 hrs (2023-08-04 22:54:21 GMT) -------------------------------------------------- commands (features / boasts / is *served* by ... Example sentence(s):
https://www2.proz.com/kudoz/german-to-english/accounting/1825838-verm%C3%B6gens-finanz-und-ertragslage.html Reference: http://certifiedbb.com/seller-info/levels-of-earnings/ |
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