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Aug 6, 2009 18:48
14 yrs ago
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German term

Ergebnissonderkonto

German to English Bus/Financial Accounting Jahresabschluss
Profit & loss account (?)

Thanks for any help!
Proposed translations (English)
4 Profit reserve account
3 Profit & loss account / profit & loss separate account
3 extraordinary profit & loss account
Change log

Aug 7, 2009 07:58: Steffen Walter changed "Field (specific)" from "Finance (general)" to "Accounting"

Discussion

Lavander Aug 6, 2009:
I know only its Hungarian name (eredménytartalék-számla). This is a separate account, where we put a part of the yearly (net) profit, in order to balance next year's loss in advance, in case next year's activity generates a loss. I would call it "Profit reserve account".
Ted Wozniak Aug 6, 2009:
well... that might work but I'd still like to see context. It's quite possible that the "separate" (Sonder) is a key element as in a "separate income account" (for whatever e.g. future distributions to certain shareholders) but who can say without context.
Ryan Saxon Montcalm (asker) Aug 6, 2009:
Think I found it Reserve profit account
Ted Wozniak Aug 6, 2009:
GuV is an income statement in US English, not a P&L account.
Ted Wozniak Aug 6, 2009:
Context please As almost always, context is required. What accting standards are used? What country if not Germany? Where does the term occur and in what context? If a line item, what precedes and follows it and in what statement? Any mention of it in the Anhang (notes)?

FWIW an "Ergebnis" is usually a "net" item, e.g. net income for the period but we need more context to provide an educated translation.
Ryan Saxon Montcalm (asker) Aug 6, 2009:
Not profit & loss account! That's GuV, Gewinn- und Verlust-Rechnung

Proposed translations

3 days 15 hrs
Selected

Profit reserve account

The account where we put reserve of this year's profit in order to balance next year's eventual loss.
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4 KudoZ points awarded for this answer. Comment: "Thanks"
1 hr

Profit & loss account / profit & loss separate account

It sounds good :) :) ..and seems to be reasonable

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Note added at 1 hr (2009-08-06 20:26:34 GMT)
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I think this is a separate account for the profit or loss.

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Note added at 2 hrs (2009-08-06 21:11:36 GMT)
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Or: "Profit reserve account"
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16 hrs

extraordinary profit & loss account

out of the ordinary, non-standard, special p&l account
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