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09:45 Dec 24, 1999
German to English translations [PRO] Bus/Financial
German term or phrase:"Als-ob-Betrachtung"
This is the heading for a paragraph in a financial document. It follows the explanation of the postings in the annual report.
Explanation: "Als-ob-Abschluß" was translated as "pro forma financial statements" in a presentation on German financial statements at the 1999 ATA annual conference in St. Louis. Considering the "Betrachtung," you might want to say something like "perspective" or maybe just leave "pro forma" by itself.
I would be more than happy to forward a PDF file sent by the presenter to those who attended the session. It contains everything covered.
Explanation: A What-if Analysis is a tool used to make alternative forecasts of business results. Various scenarios are played out by changing variables in a spreadsheet model, to answer questions such as: what level of sales is needed to yield a desired return on sales in a given year, or how will a change in the annual growth rate of a cost (salaries, for example) affect EBT.
Depending of course on the content of the paragraph which follows that heading, information from a what-if analysis might be included in a financial report, particularly in a section dealing with management explanation of decisions made, etc.
Reference/background: college-level management course (Spring 98), in which several what-if analyses were performed to create alternative projected income statements, and as a tool for justification of management decisions.
Beth Kantus United States Local time: 21:37 Native speaker of: English PRO pts in pair: 924