German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: Überleitung | Context: Corporate cash flow analysis.
Der bisherige Free Cash Flow wird zukünftig unterteilt in einen Divisional FCF I und sonstige Elemente zur Überleitung zum FCF I.
Der EBITDA lt. GuV wird darüber hinaus um enthaltene Pensionszahlungen bereinigt. Diese Pensionszahlungen werden im Rahmen der sonstigen Elemente zur FCF I Überleitung zum FCF I ausgewiesen.
In the glossary provided by the client, the word Überleitung is given in the following context:
Überleitung zum betrieblichen Ergebnis
=derivation of operating result
Would it be correct to/possible to use derivation in the other contexts?
Is Überleitung the same as Ableitung or does it have another meaning in accounting speak? |
|  Natalie ChandlerKudoZ activityQuestions: 203 (none open) ( 4 without valid answers) ( 3 closed without grading) Answers: 45
| | Local time: 00:13
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| | reconciliation | Explanation:
is what it means in accounting-speak, and Überleitung is not generally the same as Ableitung.
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Note added at 44 mins (2006-07-24 07:09:13 GMT)
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Just to make it absolutely clear: a reconciliation (Überleitung) shows how you get from two measures (from A to B), e.g. from EBITDA to Free Cash Flow, or from the expected tax rate to the effective tax rate. It does not show how B is derived, which is something completely different. |
| Selected response from:
RobinB
Local time: 00:13
| Grading comment Once again I bow to Robin's expertise in this field! Thanks for the explanation.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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38 mins confidence:   peer agreement (net): +2 reconciliation
Explanation:
is what it means in accounting-speak, and Überleitung is not generally the same as Ableitung.
--------------------------------------------------
Note added at 44 mins (2006-07-24 07:09:13 GMT)
--------------------------------------------------
Just to make it absolutely clear: a reconciliation (Überleitung) shows how you get from two measures (from A to B), e.g. from EBITDA to Free Cash Flow, or from the expected tax rate to the effective tax rate. It does not show how B is derived, which is something completely different.
| RobinB
Local time: 00:13
Specializes in field
Native speaker of:  English
PRO pts in category: 837
|
| | Grading comment | Once again I bow to Robin's expertise in this field! Thanks for the explanation. |
|
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