Aug 24, 2007 11:22
16 yrs ago
13 viewers *
German term

Davon-Posten

German to English Bus/Financial Accounting Profit & Loss Statements
I've been asked to translate an extremely badly written Excel file where much of the text has no particular context. Unfortunately the original author isn't an awful lot of help either.
I've managed to plough through it, but am stuck with the term "Davon-Posten".

The text is about new regulations governing electronic transfers of annual financial statements...

At first I thought the 'davon' simply referred to entries of the type mentioned in the preceding paragraph, which is fairly straightforward:

"Die freigewählte Bezeichnung eines Postens darf maximal 255 Zeichen lang sein. Sie darf keine Posten-Nummerierung enthalten.Hat ein Wort in der Zeile nicht mehr Platz, so wird es in die nächste Zeile gestellt. Bei Wörtern, die in einer Zeile nicht untergebracht werden, erfolgt ein automatischer Umbruch."

This is then followed by the sentence:

"Bei freiem Posten sind keine davon-Posten zulässig."

So I at first translated this as "This type of entry is not permitted for free entries".

However, "davon-Posten" recurs again and again in the following sentences:

"Davon-Posten sind bei der Übermittlung als solche zu kennzeichnen (eigenes TAG)"

"Mehrere Davon-Posten, die zu einem Posten gehören, sind möglich (zb bei Sonstigen Verbindlichkeiten)"

"In der Bilanz gibt es keine Davon-Davon-Posten." (Typo??)

Some of these sentences occur much later than the original paragraph to which I thought the term referred, which makes me think "Davon-Posten" must be some obscure financial term. Google's not much help here either.

Any experts out there???

Thanks!!

Discussion

Daniel Jeory (asker) Aug 24, 2007:
Clink! I think that's the sound of a penny dropping! Yes, not so obscure at all.... Thanks both of you! I can finally visualise it. Based on both explanations, I'm going to translate it as "related sub-items" for now... I like both suggestions, but I think you're right Kieran, translating the 'davon' sounds worse in English.... :-))

Proposed translations

+1
27 mins
Selected

"of-which" items

... I would think.

For example, the more general item "Sonstige Verbindlichkeiten" (Other liabilities) could be broken down to more specific sub-items a, b and c (i.e. partial amounts/portions):

Other liabilities {amount}
Of which a) {amount}
Of which b) {amount}
Of which c) {amount}

See also http://www.co-operativebank.co.uk/partnership2003/keyextract...
"Shareholders' funds (£60 million ***of which*** relates to non-equity)"
Peer comment(s):

agree lisa23 : that's it , @Clwydian: Davon-Davon-Posten means sub-items of "of-which" items; it's not a typo
8 mins
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4 KudoZ points awarded for this answer. Comment: "Thanks to both of you. As I say, both explanations helped, but I can only award the points to one person ;-)"
31 mins

component items

yes, it's pretty confusing, but I don't think this is a bizarre new financial concept, it's just saying that if an account heading is blank, the system will not permit 'davon' items, ie components/sub-headings of that account, to be entered: you have to have recorded an amount for a particular account to be allowed to analyse it further. Literally 'of which/thereof' items
but I think that's probably worse in English than 'Davon-Posten' in the original.

I don't think 'Davon-Davon-Posten' is a typo, it looks like a clumsy way of saying 'sub-sub-headings' ie further analyses of component items.

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