https://www.proz.com/kudoz/german-to-english/accounting/110553-offen-ausweisen.html

offen ausweisen

English translation: to disclose separately

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:offen ausweisen
English translation:to disclose separately
Entered by: Beate Lutzebaeck

21:14 Nov 16, 2001
German to English translations [PRO]
Bus/Financial - Accounting / Accounting
German term or phrase: offen ausweisen
This comes up in the Explanatory Notes to the Income Statement: "Die Währungsverluste werden getrennt offen unter der Position Währungsgewinne / Verluste ausgewiesen."

My attempt at translating this reads: "Currency losses are reported separately under foreign currency exchange gains / losses."

What I don't get is the "offen" - please note that the English terminology used doesn't need any tweaking.
Beate Lutzebaeck
New Zealand
Local time: 13:19
to disclose separately
Explanation:
...as opposed to a net reporting where only the balance of profits and losses is shown.

=> "Currency losses are disclosed separately, under..."

HTH - Gruß rl
Selected response from:

Ralf Lemster
Germany
Local time: 03:19
Grading comment
What can I say ... Many thanx, as usual ... d;-)
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1to disclose separately
Ralf Lemster
5separately
Mats Wiman
4declared, open
Hans-Henning Judek


  

Answers


29 mins   confidence: Answerer confidence 5/5
separately


Explanation:
in this case means 'separate AND offen'.
It's difficult to separate clandestinely in this context.


    13 years in Germany
Mats Wiman
Sweden
Local time: 03:19
Native speaker of: Native in SwedishSwedish
PRO pts in category: 14
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
declared, open


Explanation:
I agree with Mats that this exression has to be read with an "und", therefore it should be "separately and declared"


    Eichborn, Wirtschaft und Wirtschaftsrecht
Hans-Henning Judek
Local time: 10:19
Native speaker of: Native in GermanGerman
PRO pts in category: 16
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4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
to disclose separately


Explanation:
...as opposed to a net reporting where only the balance of profits and losses is shown.

=> "Currency losses are disclosed separately, under..."

HTH - Gruß rl


    Own professional experience in the financial markets
Ralf Lemster
Germany
Local time: 03:19
Native speaker of: German
PRO pts in category: 183
Grading comment
What can I say ... Many thanx, as usual ... d;-)

Peer comments on this answer (and responses from the answerer)
agree  Steffen Pollex (X): perfect, "disclose" would indicate "reported" and "open" at once. The only way to say it properly in a prof. manner.
50 mins
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