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underlying

Japanese translation: 基本(収益、損失、・・・) or 営業(収益、損失、・・・)

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00:21 Nov 13, 2008
English to Japanese translations [PRO]
Bus/Financial - Finance (general) / annual report
English term or phrase: underlying
The term is used such as "underlying income" or "underlying net loss".
Please advise what to say the term in Japanese.
tsai
Local time: 08:01
Japanese translation:基本(収益、損失、・・・) or 営業(収益、損失、・・・)
Explanation:
Your mention of "British" was a big clue. That was what I wanted to know :-).

Probably there is no standard translation. You can translate "underlying income/loss/profit" as "営業収益/損失/利益" if you don't mind small inaccuracy. "Underlying" and "営業" are similar but different concepts as I will explain below.

I would probably use "基本" if accuracy is more important.

A quick google search reveals that underlying earnings are similar to operating earnings like this example:
The Group seeks to present a measure of underlying performance, which excludes items considered to be non-operating in nature. Underlying profit excludes the unrealised amounts arising from revaluations required by IAS 32 and IAS 39, and includes the realised amounts arising from settled derivative hedging transactions.
http://www.rolls-royce.com/investors/reports/2005/html/finan...

Another site, however, tells you that underlying earnings are not exactly the same as operating earnings as defined in IFRS or GAAP:
The table below reconciles Underlying profit from operations, as we define it, to what we believe is the corresponding IFRS measure, which is profit from operations.
...
A segmental analysis of Underlying profit from operations is presented alongside profit from operations in Segmental reporting of the audited financial statements.
In addition, we present Underlying earnings per share, along with a reconciliation to reported earnings per share in Note 13 to the audited financial statements. We calculate Underlying earnings per share, which is a non-GAAP measure, by adjusting Basic earnings per share to exclude the effects of the following:
...
http://www.investis.com/cadburyschweppes/reports/anr2006/ofr...


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Note added at 7 hrs (2008-11-13 08:04:58 GMT)
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あっ、「基礎」と書くつもりが「基本」となっていました! 「基本」でもいいと思いますが・・・。
Selected response from:

sigmalanguage
Japan
Local time: 08:01
Grading comment
Thank you for the detailed explanation.
4 KudoZ points were awarded for this answer

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Summary of answers provided
3基本(収益、損失、・・・) or 営業(収益、損失、・・・)sigmalanguage
Summary of reference entries provided
underlying net lossSachik Reis

Discussion entries: 2





  

Answers


7 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
基本(収益、損失、・・・) or 営業(収益、損失、・・・)


Explanation:
Your mention of "British" was a big clue. That was what I wanted to know :-).

Probably there is no standard translation. You can translate "underlying income/loss/profit" as "営業収益/損失/利益" if you don't mind small inaccuracy. "Underlying" and "営業" are similar but different concepts as I will explain below.

I would probably use "基本" if accuracy is more important.

A quick google search reveals that underlying earnings are similar to operating earnings like this example:
The Group seeks to present a measure of underlying performance, which excludes items considered to be non-operating in nature. Underlying profit excludes the unrealised amounts arising from revaluations required by IAS 32 and IAS 39, and includes the realised amounts arising from settled derivative hedging transactions.
http://www.rolls-royce.com/investors/reports/2005/html/finan...

Another site, however, tells you that underlying earnings are not exactly the same as operating earnings as defined in IFRS or GAAP:
The table below reconciles Underlying profit from operations, as we define it, to what we believe is the corresponding IFRS measure, which is profit from operations.
...
A segmental analysis of Underlying profit from operations is presented alongside profit from operations in Segmental reporting of the audited financial statements.
In addition, we present Underlying earnings per share, along with a reconciliation to reported earnings per share in Note 13 to the audited financial statements. We calculate Underlying earnings per share, which is a non-GAAP measure, by adjusting Basic earnings per share to exclude the effects of the following:
...
http://www.investis.com/cadburyschweppes/reports/anr2006/ofr...


--------------------------------------------------
Note added at 7 hrs (2008-11-13 08:04:58 GMT)
--------------------------------------------------

あっ、「基礎」と書くつもりが「基本」となっていました! 「基本」でもいいと思いますが・・・。

sigmalanguage
Japan
Local time: 08:01
Specializes in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 36
Grading comment
Thank you for the detailed explanation.
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Reference comments


1 hr
Reference: underlying net loss

Reference information:
中間正味欠損

Sachik Reis
United States
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