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eine unter betriebswirtschaftlichen Gesichtspunkten abgeleitete Ergebnisrechnung

English translation: to get the ball rolling

17:44 Aug 4, 2006
German to English translations [PRO]
Bus/Financial - Accounting / Berichterstattung bei Abschlussprüfungen
German term or phrase: eine unter betriebswirtschaftlichen Gesichtspunkten abgeleitete Ergebnisrechnung
Prüfungsbericht

A. Prüfungsauftrag
Eine deutsche GmbH & Co. KG hat einer Prüfungsgesellschaft den Auftrag erteilt, den Jahresabschluss zum 31. Dezember 2001 unter Einbeziehung der Buchführung und den Lagebericht zu prüfen und der Gesellschaft darüber zu berichten. Dem Auftrag liegen die als Anlage 7 beigefügten Allgemeinen Auftragsbedingungen für Wirtschaftsprüfer und Wirtschaftsprüfungsgesellschaften in der Fassung vom 1. Juli 2000 zugrunde.
B. Grundsätzliche Feststellungen
I. Stellungnahme zur Lagebeurteilung durch die gesetzlichen Vertreter
II. Unrichtigkeiten und Verstöße gegen Vorschriften zur Rechnungslegung und sonstige Vorschriften
C. Durchführung der Prüfung
I. Gegenstand der Prüfung
II. Art und Umfang der Prüfungsdurchführung
D. Ordnungsmäßigkeit der Rechnungslegung
I. Buchführung und weitere geprüfte Unterlagen
II. Jahresabschluss
III. Lagebericht
E. Erläuterungen zum Jahresabschluss
I. Gesamtaussage
II. Ertragslage

***** Zur Darstellung der Ertragslage bringen wir in der nachfolgenden Übersicht eine unter betriebswirtschaftlichen Gesichtspunkten abgeleitete Ergebnisrechnung, die wir aus der Gewinn- und Verlustrechnung laut Anlage 2 zu diesem Bericht entwickelt haben: *****

[...]

III. Vermögenslage
IV. Finanzlage
F. Bestätigungsvermerk

Sorry about all that, but when it comes to financial reporting, every detail seems to count. The sentence towards the bottom is the one that is driving me crazy! Any tips on how to word it will be much appreciated.
Thank you. :-)
Derek Gill Franßen
Germany
Local time: 00:52
English translation:to get the ball rolling
Explanation:
to illustrate the earnings situation/operating results we present the following profit and loss statement /statement of operating results derived from economic data, which we compiled on the basis of...
Good luck!

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Note added at 18 mins (2006-08-04 18:02:49 GMT)
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Dietl/Lorenz for Ergebnisrechnung "profit and loss statement; Am (Bilanz) statement of operating results"

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Note added at 50 mins (2006-08-04 18:34:35 GMT)
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how about "synopsis" for Übersicht?

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Note added at 1 hr (2006-08-04 18:51:41 GMT)
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yes, bring it forward - it's something of dangling modifier as it stands
Selected response from:

Jonathan MacKerron
Grading comment
I went for "statement of operating results" because it fit so well with the rest of the context. My thanks go out to everyone who helped (and I did receive a lot of fine help on this one).
:-)
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1a statement of results from an operating perspective
Kieran McCann
2 +1to get the ball rolling
Jonathan MacKerron
3A few suggestions!
oa_xxx (X)


Discussion entries: 4





  

Answers


7 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
to get the ball rolling


Explanation:
to illustrate the earnings situation/operating results we present the following profit and loss statement /statement of operating results derived from economic data, which we compiled on the basis of...
Good luck!

--------------------------------------------------
Note added at 18 mins (2006-08-04 18:02:49 GMT)
--------------------------------------------------

Dietl/Lorenz for Ergebnisrechnung "profit and loss statement; Am (Bilanz) statement of operating results"

--------------------------------------------------
Note added at 50 mins (2006-08-04 18:34:35 GMT)
--------------------------------------------------

how about "synopsis" for Übersicht?

--------------------------------------------------
Note added at 1 hr (2006-08-04 18:51:41 GMT)
--------------------------------------------------

yes, bring it forward - it's something of dangling modifier as it stands

Jonathan MacKerron
Native speaker of: English
PRO pts in category: 57
Grading comment
I went for "statement of operating results" because it fit so well with the rest of the context. My thanks go out to everyone who helped (and I did receive a lot of fine help on this one).
:-)
Notes to answerer
Asker: Hi Jonathan, Thank you for stepping up to bat and the cite (my Dietl/Lorenz is at the office). Romain also has "statement of operatings results" and "income and expenditure account." I admit that all of these differing translations are throwing me off. Here is what I have got so far: "In the overview below we have included a statement of operating results we developed according to the profit and loss statement in Annex 2 of this report and which is derived from a business economic standpoint: [...]". But my client is very, very picky. ;-)

Asker: Ahhh... my sentence is missing "zur Darstellung der Ertragslage", i.e. "to illustrate the results of operations" (I have "results of operations" for "Ertragslage") - I knew there was something missing. Thanks, Jonathan - for that you've already been a big help. :-)

Asker: Okay, this is what I've got: "In the synopsis below we have included a statement of operating results, which we developed on the basis of the profit and loss statement in Annex 2 of this report and which is derived from a business economic standpoint, to illustrate the results of operation." Does that work with that last clause, or do I need to bring it to the front somehow?

Asker: All right, one last attempt and then I'll leave you be (and go bug the mono-lingual English forum): "To illustrate the results of operations we have included a statement of operating results in the synopsis below, which we developed according to the profit and loss statement in Annex 2 of this report and which is derived from a business economic standpoint." I'm still not completely happy; I mean, is it sufficiently clear that "which" is referring to the "statement of operating results," or do I really need "in the synopsis" at all (even if it is mentioned in the original)?


Peer comments on this answer (and responses from the answerer)
agree  Elizabeth Gahbler: or: ...we will present an independent financial statement derived according to economic standards etc...
8 mins
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
A few suggestions!


Explanation:
Ergebnisrechnung = operating statement (Routledge Business/Finance dictionary)
Operating statement = a regular report for management of actual costs and revenues, as appropriate. Usually compares actual with budget and shows variances (Dictionary of Business and Management)
To illustrate [the company's] financial situation we have included in the following overview an operating statement which was compiled for this report on the basis of the profit and loss account as according to Appendix 2, (and) taking [business] management standards/factors (economic standards/factors) into account.


oa_xxx (X)
Germany
Local time: 00:52
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Thank you for your comments, Orla. :-)

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17 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
a statement of results from an operating perspective


Explanation:
you're probably sick of this one by now, but here's a few more suggestions:

'Ergebnisrechnung' is a fairly broad term and can refer to anything from the income statement itself to detailed analyses of income and costs for management accounting purposes. Here, the format given is virtually identical to the standard income statement under HGB using the Gesamtkostenverfahren (nature of expense) method eg: http://www.lionbioscience.com/e4/e17579/e60853/e61020/e61056...

so this is basically just an income statement in summarised form, but which allows you to see the 'Betriebsleistung/ergebnis' ie 'operating revenue/result'.

The point is that the standard income statement for financial reporting purposes does not contain these items and a re-arrangement of the numbers is necessary to bring out the underlying performance of the business itself:
http://www.finanzxl.de/lexikon/Ergebnisrechnung_Thema_Uebung...

I would suggest: 'in order to illustrate the results of operations, we present below a summarised statement of results/ income statement from an operating perspective/point of view derived from/prepared on the basis of the income statement in Appendix 2 of this report'

I don't think it's any more mysterious/complicated than that.

'Synopsis' sounds like a Ph.D. or the plot of a novel, even in financial contexts I think it has to refer to text not numbers
'Economic' is redundant here and rarely renders 'wirtschaftlich' satisfactorily anyway


Kieran McCann
United Kingdom
Local time: 23:52
Specializes in field
Native speaker of: English
PRO pts in category: 125
Notes to answerer
Asker: Thank you for your detailed answer, Kieran. I'm still working on that document, so this question is still relevant (for me). I agree with you that "derived from a business economic standpoint" is not the best way dealing with it (hence my question dealing with exactly that in particular). And yes, "synopsis" might not be the best choice - I was also thinking about combining the two (i.e. the "Übersicht" and the "Ergebnisrechnung" because it seems to me that there are one and the same - at least in this document). Yeah, my problem is not so much one of understanding the sentence, but rather its rendering (with standard accounting terminology) that is giving me headaches. ;-)

Asker: Uhhh... that should've read "they're" instead of "there" (?) - sorry it's still kinda early (for me). ;-)


Peer comments on this answer (and responses from the answerer)
agree  RobinB: Almost there, I think: "unter betriebswirtschaftlichen Gesichtskpunkten" is simply "from a management (or: management reporting) perspective" (similar to a BWA). And for E-rechnung possibly "income analysis", "P&L analysis" or even "earnings analysis".
1 day 3 hrs
  -> thanks Robin, the BWA was at the back of my mind for this but couldn't quite dredge it up
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