Kursgewinne

English translation: exchange rate gains or losses

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Kursgewinne und -verluste
English translation:exchange rate gains or losses
Entered by: Sebastian Witte

16:01 Aug 8, 2023
German to English translations [PRO]
Bus/Financial - Finance (general)
German term or phrase: Kursgewinne
Hi,

This is from a 2022 annual report of a German savings bank. Is it
"The price gains and losses ..." or does it refer to "gains and losses on the exchange rate"?

DE:
Währungsumrechnung
Auf ausländische Währung lautende Vermögensgegenstände, die wie Anlagevermögen behandelt werden, wurden mit ihren Anschaffungskursen in Euro umgerechnet.
Die Währungsumrechnung erfolgte nach den Vorschriften des § 340h HGB in Verbindung mit § 256a HGB und IDW RS BFA 4.
Der Großteil der Bilanzbestände in Fremdwährung sowie sämtliche nicht abgewickelten Kassa-, Termin- und Optionsgeschäfte, die vollständig nicht dem Handelsbestand zugeordnet wurden, gelten gemäß § 340h HGB als besonders gedeckte Geschäfte (besondere Deckung).
Die besondere Deckung stellt hierbei auf eine betragsmäßige Deckung der einbezogenen Geschäfte ab, eine Laufzeitkongruenz der Geschäfte wird hierbei nicht betrachtet.
Besonders gedeckte Geschäfte wurden zum Kassa- bzw. Terminkurs bewertet.
Dem Kassa- bzw. Terminkurs liegt der Referenzkurs der Europäischen Zentralbank zugrunde.
Vermögensgegenstände mit erkennbaren Adressenausfallrisiken werden nicht in die Deckungsrechnung einbezogen.
Die Währungsumrechnung der übrigen Bilanzbestände und Geschäfte erfolgte nach den Vorschriften des § 256a HGB.
Die aus der Umrechnung ermittelten ***Kursgewinne*** und -verluste werden in der Gewinn-und-Verlust-Rechnung in den sonstigen betrieblichen Erträgen (Posten 8) bzw. den sonstigen betrieblichen Aufwendungen (Posten 11) erfasst.

Best regards,
Sebastian Witte
Germany
Local time: 10:16
exchange rate profit / foreign-exchange profit / exchange rate gain
Explanation:
Wiley's English-German, German-English Business Dictionary
https://books.google.com › books
Christa Britt, ‎Lilith Schutte · 1995 · ‎Business & Economics
evaluation exempt evaluation ( appraisal ) Bewertung f ; ( of currency ) ... Wechselkursanstieg m . exchange rate profit Wechselkursgewinn m . exchange ...

Wiley's English-German, German-English Business Dictionary
https://books.google.com › books
Christa Britt, ‎Lilith Schutte · 1995 · ‎Business & Economics
Wechselkursgewinn m exchange rate profit . Wechselkursmodell nt exchange rate model . wechseln to switch ; ( umtauschen ) to exchange ; ( Kleidung ) to ...

Lexikon des Internationalen Handels – Dictionary of ...
https://books.google.com › books
Gerd W. Goede · 2015 · ‎Business & Economics
Exchange gain/loss Wechselkursgewinn/verlust An amount gained or lost by the translation (conversion) of one unit of currency to another when the exchange ...

Wechselkursgewinne - English translation - Linguee.com
https://www.linguee.com › german-english › wechselk...
This appropriation is intended to cover exchange rate losses incurred by the European Police College in the management of its budget, in so far as these ...

exchange rate profit - Deutsch-Übersetzung - Linguee
https://www.linguee.de › englisch-deutsch › uebersetzung
average annual exchange rate (profit & loss account line items); any resulting currency translation differences are recognised in equity with no impact on ...

foreign exchange gains - German translation - Linguee
https://www.linguee.com › english-german › foreign+...
Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and ...

unrealised exchange rate gains and losses - German translation
https://www.linguee.com › english-german › unrealise...
Many translated example sentences containing "unrealised exchange rate gains and losses" – German-English dictionary and search engine for German ...

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Note added at 9 hrs (2023-08-09 01:42:50 GMT)
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exchange rate increase:

Wiley's English-German, German-English Business Dictionary
https://books.google.com › books
Christa Britt, ‎Lilith Schutte · 1995 · ‎Business & Economics
Wechselkursanstieg m exchange rate increase. wechselkursbedingt dependent on the exchange rate. Wechselkursgewinn m exchange rate profit.
Selected response from:

andres-larsen
Venezuela
Local time: 04:16
Grading comment
1 KudoZ points were awarded for this answer



Summary of answers provided
4exchange gain/s
Adrian MM.
1exchange rate profit / foreign-exchange profit / exchange rate gain
andres-larsen


Discussion entries: 3





  

Answers


9 hrs   confidence: Answerer confidence 1/5Answerer confidence 1/5
exchange rate profit / foreign-exchange profit / exchange rate gain


Explanation:
Wiley's English-German, German-English Business Dictionary
https://books.google.com › books
Christa Britt, ‎Lilith Schutte · 1995 · ‎Business & Economics
evaluation exempt evaluation ( appraisal ) Bewertung f ; ( of currency ) ... Wechselkursanstieg m . exchange rate profit Wechselkursgewinn m . exchange ...

Wiley's English-German, German-English Business Dictionary
https://books.google.com › books
Christa Britt, ‎Lilith Schutte · 1995 · ‎Business & Economics
Wechselkursgewinn m exchange rate profit . Wechselkursmodell nt exchange rate model . wechseln to switch ; ( umtauschen ) to exchange ; ( Kleidung ) to ...

Lexikon des Internationalen Handels – Dictionary of ...
https://books.google.com › books
Gerd W. Goede · 2015 · ‎Business & Economics
Exchange gain/loss Wechselkursgewinn/verlust An amount gained or lost by the translation (conversion) of one unit of currency to another when the exchange ...

Wechselkursgewinne - English translation - Linguee.com
https://www.linguee.com › german-english › wechselk...
This appropriation is intended to cover exchange rate losses incurred by the European Police College in the management of its budget, in so far as these ...

exchange rate profit - Deutsch-Übersetzung - Linguee
https://www.linguee.de › englisch-deutsch › uebersetzung
average annual exchange rate (profit & loss account line items); any resulting currency translation differences are recognised in equity with no impact on ...

foreign exchange gains - German translation - Linguee
https://www.linguee.com › english-german › foreign+...
Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and ...

unrealised exchange rate gains and losses - German translation
https://www.linguee.com › english-german › unrealise...
Many translated example sentences containing "unrealised exchange rate gains and losses" – German-English dictionary and search engine for German ...

--------------------------------------------------
Note added at 9 hrs (2023-08-09 01:42:50 GMT)
--------------------------------------------------

exchange rate increase:

Wiley's English-German, German-English Business Dictionary
https://books.google.com › books
Christa Britt, ‎Lilith Schutte · 1995 · ‎Business & Economics
Wechselkursanstieg m exchange rate increase. wechselkursbedingt dependent on the exchange rate. Wechselkursgewinn m exchange rate profit.

andres-larsen
Venezuela
Local time: 04:16
Meets criteria
Native speaker of: Native in EnglishEnglish
PRO pts in category: 134

Peer comments on this answer (and responses from the answerer)
neutral  writeaway: See Dbox. A financial expert has helped out.
9 hrs
Login to enter a peer comment (or grade)

20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Kursgewinn/e
exchange gain/s


Explanation:
These are simply exchange gains, whether or not Your Truly is (subjectively or even objectively) classified as an 'expert'.

Despite the IATE translation of 'exchange rate gains', I have never seen that rendering in working practice. Cut to published accounts and newspaper extracts.

Example sentence(s):
  • An exchange gain or loss is caused by a change in the exchange rate between when an invoice was issued and when it was paid. When an invoice is entered in at one rate and paid at another, this will generate an exchange gain or loss.

    Reference: http://www2.proz.com/personal-glossaries/entry/3051446-kursg...
    Reference: http://iate.europa.eu/search/result/1691585296310/1
Adrian MM.
Austria
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 44
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