Überleitung

English translation: reconciliation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Überleitung
English translation:reconciliation
Entered by: Natalie Chandler

06:24 Jul 24, 2006
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 Chandler
Local time: 00:25
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.
Selected response from:

RobinB
United States
Local time: 17:25
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



Summary of answers provided
4 +2reconciliation
RobinB


  

Answers


38 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 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
United States
Local time: 17:25
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 969
Grading comment
Once again I bow to Robin's expertise in this field! Thanks for the explanation.

Peer comments on this answer (and responses from the answerer)
agree  IanW (X): Morning, Robin
8 mins
  -> Not sure if we need an adjective there. I think "good" stops at 30 °C, don't know about you...

agree  DC Josephs
1 hr
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:

Your current localization setting

English

Select a language

Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search