Betriebs vs. Unternehmensergebnis

English translation: operating vs. company result

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Betriebs vs. Unternehmensergebnis
English translation:operating vs. company result
Entered by: Klaus Dorn (X)

21:09 Apr 4, 2002
German to English translations [PRO]
Bus/Financial - Accounting / accounting
German term or phrase: Betriebs vs. Unternehmensergebnis
Help! I have a company's forecase for 1-12-2002 to translate and am getting confused by the various titles for "Ergebnisse".
Here's the gist of the statement:
Revenues
Less Purchases
=Gross profit
Less personnel expenses
Less operating expenses
Less selling & admin expenses
BETRIEBSERGEBNIS I (vor Zinsen u. AfA)
FINANZERGEBNIS
Less depreciation
BETRIEBSERGEBNIS II
Plus other income
Plus extraordinary income
Less extraordinary expenses
SONSTIGES UND A.O. ERGEBNIS
UNTERNEHMENSERGEBNIS I
Assuming AfA is Aufwendungen für Abschreibungen, then the first one could be Operating income I (before interest and depreciation), but what is a Finanzergebnis?
Also, Dietl/Lorenz tells me that Unternehmensergebnis = Betriebsergebnis.
Can anyone help me with these 4 Ergebnisse?

Thanks very much in advance!
Beth Kantus
United States
Local time: 16:10
the way I read it...
Explanation:
Betriebsergebnis = operating result
Unternehmensergebnis = company result
Finanzergebnis = financial result (meaning the companies gains/losses due to financial events)
Selected response from:

Klaus Dorn (X)
Local time: 23:10
Grading comment
Graded automatically based on peer agreement. KudoZ.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +5the way I read it...
Klaus Dorn (X)
5 +2Operating result vs Net result
Andy Lemminger
4operating/financial/annual result
Rod Darby (X)
4 -1question
gangels (X)


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
the way I read it...


Explanation:
Betriebsergebnis = operating result
Unternehmensergebnis = company result
Finanzergebnis = financial result (meaning the companies gains/losses due to financial events)

Klaus Dorn (X)
Local time: 23:10
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 16
Grading comment
Graded automatically based on peer agreement. KudoZ.

Peer comments on this answer (and responses from the answerer)
agree  Werner George Patels, M.A., C.Tran.(ATIO) (X)
0 min

agree  Alev Ellington
3 mins

agree  Hans-Henning Judek
12 mins

agree  Lydia Molea
8 hrs

agree  Rod Darby (X)
9 hrs

disagree  Andy Lemminger: everything fine but never heard company result
10 hrs

agree  Dr.G.MD (X): I did hear company result
10 hrs

agree  Steffen Pollex (X): "Betriebsergebis" means here "Ergebnis aus dem Betrieb" - "Betrieb" as a process, not as a company.
11 hrs

disagree  sonni: company result is too colloquial, not best term
2 days 19 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
question


Explanation:
My guess according to US accounting standards:

Betriebsergebnis (before interest and other liabilities)
= operating earnings (losses)

Finanzergebnis - consolidated earnings (losses)

Unternehmensergebnis = net earnings (losses)

gangels (X)
Local time: 14:10
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 122

Peer comments on this answer (and responses from the answerer)
disagree  Rod Darby (X): on Finanzergebnis: avoid the word consolidated: this translates as "Konzern..." in German, and only "Konzern": see §§ 290 ff. HGB
8 hrs
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10 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
Operating result vs Net result


Explanation:
Betriebsergebnis=Operating result (or operating income/loss)
AfA=Depreciation and amortization (according to tax law but don\'t worry about it)
Finanzergebnis=financial result (or financial income/loss)
Unternehmensergebnis=Net result (or net income/loss)

Dietl/Lorenz is pretty wrong this time :-)



    work experience in public accounting
Andy Lemminger
Canada
Local time: 14:10
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 73

Peer comments on this answer (and responses from the answerer)
agree  Ken Cox
32 mins

agree  sonni
2 days 8 hrs
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10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
operating/financial/annual result


Explanation:
Beth,
Unternehmensergebnis is an invention of the firm concerned, not a German term of art: in §275 HGB the bottom line is "Jahresüberschuß/Jahresfehlbetrag".
But actually I wanted to warn you about Afa, which is a trap for the unwary: it stands for "Absetzung für Abnutzung" (§7 EStG).
(Er, does HTH stand for Hope This Helps?)
Rod


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Note added at 2002-04-05 07:28:58 (GMT)
--------------------------------------------------

Klaus Dorn has got it right

Rod Darby (X)
Ghana
Local time: 20:10
Specializes in field
Native speaker of: English
PRO pts in category: 32
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