GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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19:11 Jul 31, 2013 |
German to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Sebastian Witte Germany Local time: 11:06 | ||||||
Grading comment
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Summary of answers provided | ||||
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1 | 3M expects Q2 EPS before one-time charges to be below forecast |
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Summary of reference entries provided | |||
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glossary |
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Discussion entries: 2 | |
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3M expects Q2 EPS before one-time charges to be below forecast Explanation: EPS: earnings per share. If positive, the profit or loss per share is the Gewinn je Aktie (EPS), which judging by the context seems to be the case here (it will just not look as beautiful as expected earlier during forecasts). http://www.nytimes.com/2000/12/02/business/company-news-rayt... The second quarter of the financial year is usually abbreviated Q2 in the world of "financial reporting press releases" and probably even in financial reporting proper. -------------------------------------------------- Note added at 3 days12 hrs (2013-08-04 07:17:21 GMT) -------------------------------------------------- The undiluted EPS (for the Group) would, under IFRSs, as per "IFRS Financial Ratios" by Prof. Eberhard Scheffler (an esteemed authority in his field) be defined as Consolidated net profit or loss less any preference dividends divided by average number of common shares. (The formula and the explanation below have been very marginally corrected by me using high-quality IFRS resources). Earnings per shares is a financial ratio expressing the amount of money that each common share (in the case of groups, in the parent) has contributed to the company's/group's financial performance (Ertragskraft, which in everyday lingo would be profitability). If you need superior accuracy of definition down to the minutest details and 100% native-speaking IFRS terminology for this though, check out: http://www.iasplus.com/en/standards/ias/ias33?set_language=e... [IAS 33, Earnings per Share]. Be sure to click on Deutsch after a while - that Deloitte (who are one of the Big 4 in auditing) site has authoritative translations in the field of financial reporting under IFRSs/IASs. -------------------------------------------------- Note added at 3 days12 hrs (2013-08-04 07:19:59 GMT) -------------------------------------------------- Sorry, should obviously read "Earnings per share is a financial ratio expressing the amount of money that each common share ..." Example sentence(s):
Reference: http://www.manager-magazin.de/finanzen/artikel/a-72039.html Reference: http://www.reuters.com/finance/stocks/NTRI.O/key-development... |
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Notes to answerer
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Reference: glossary Reference information: http://www.proz.com/kudoz/german_to_english/finance_general/... |
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Note to reference poster
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