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Expenses above and below the line

Dutch translation: boven en onder de streep

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:above and below the line
Dutch translation:boven en onder de streep
Entered by: Nils Vanbellingen

08:46 Aug 8, 2002
English to Dutch translations [PRO]
Bus/Financial - Finance (general) / Financial
English term or phrase: Expenses above and below the line
Term: Expenses above and below the line.

Context: financial.
Nathalya
Belgium
Local time: 03:43
above & below the line / posten boven & onder de streep
Explanation:
Blijkbaar gebruikt men in het Nederlands ook wel de termen "above & below the line", maar een meer "Nederlandse" variant is ook "(posten) boven en onder de streep" (check http://www.accountantsonline.nl/gezondbalans.shtml : "Het basisbegrip bij uitstek is en blijft de 'netto winst', het bedrag, dat na aftrek van de verschuldigde belasting onder de streep resteert.").

Bron: EurodicAutom, entry "below the line"

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Note added at 2002-08-08 10:15:19 (GMT)
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Nog een beetje uitleg erbij:

Oxford Dictionary of Finance & Banking, \"above-the-line\"

- Denoting entries above the horizontal line on a company\'s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of of Financial Reporting Standard 3\'Reporting Financial Performance\', in October 1992, it was understood that any exceptional items that were within the ordinary activities of the business were shown above the line, while any extraordinary items that were outside the ordinary activities of the business were shown below it.

- Denoting transactions concerned with revenue, as opposed to capital (--> BELOW THE LINE), in national accounts.

Onelook, \"below the line\"

Below the Line: Applies to out-of-the-ordinary revenues and expenses, a nonrecurring item.

Eurodicautom, \"below the line\"
that part of a budget referring to receipts from redeemed debts and expenditure covered by borrowings
An out-of-the-ordinary revenue or expense item or a nonrecurrent item requiring a separate entry in a balance sheet.


Met cm minder omzet en meer winst (http://www.marketing-online.nl/nieuws/moduleitem18133.html)

\"Dat zijn op het eerste gezicht geen resultaten om over naar huis te schrijven. Maar onder de streep bleek de balans toch positief te zijn. De winst nam namelijk toe.\"




Selected response from:

Nils Vanbellingen
Local time: 03:43
Grading comment
Dank je voor de interessante referenties :)
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1above & below the line / posten boven & onder de streep
Nils Vanbellingen


  

Answers


57 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
above & below the line / posten boven & onder de streep


Explanation:
Blijkbaar gebruikt men in het Nederlands ook wel de termen "above & below the line", maar een meer "Nederlandse" variant is ook "(posten) boven en onder de streep" (check http://www.accountantsonline.nl/gezondbalans.shtml : "Het basisbegrip bij uitstek is en blijft de 'netto winst', het bedrag, dat na aftrek van de verschuldigde belasting onder de streep resteert.").

Bron: EurodicAutom, entry "below the line"

--------------------------------------------------
Note added at 2002-08-08 10:15:19 (GMT)
--------------------------------------------------

Nog een beetje uitleg erbij:

Oxford Dictionary of Finance & Banking, \"above-the-line\"

- Denoting entries above the horizontal line on a company\'s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of of Financial Reporting Standard 3\'Reporting Financial Performance\', in October 1992, it was understood that any exceptional items that were within the ordinary activities of the business were shown above the line, while any extraordinary items that were outside the ordinary activities of the business were shown below it.

- Denoting transactions concerned with revenue, as opposed to capital (--> BELOW THE LINE), in national accounts.

Onelook, \"below the line\"

Below the Line: Applies to out-of-the-ordinary revenues and expenses, a nonrecurring item.

Eurodicautom, \"below the line\"
that part of a budget referring to receipts from redeemed debts and expenditure covered by borrowings
An out-of-the-ordinary revenue or expense item or a nonrecurrent item requiring a separate entry in a balance sheet.


Met cm minder omzet en meer winst (http://www.marketing-online.nl/nieuws/moduleitem18133.html)

\"Dat zijn op het eerste gezicht geen resultaten om over naar huis te schrijven. Maar onder de streep bleek de balans toch positief te zijn. De winst nam namelijk toe.\"







    Reference: http://europa.eu.int/eurodicautom
    Reference: http://www.accountantsonline.nl/gezondbalans.shtml
Nils Vanbellingen
Local time: 03:43
Native speaker of: Native in FlemishFlemish, Native in DutchDutch
PRO pts in category: 4
Grading comment
Dank je voor de interessante referenties :)

Peer comments on this answer (and responses from the answerer)
agree  Chris Hopley
3 mins
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