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Der Anteil des Eigenkapitals .. der auf Anteile in Fremdbesitz entfällt

English translation: portion of shareholders' equity that is attributed to minority interest

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Anteil des Eigenkapitals .. der auf Anteile in Fremdbesitz entfällt
English translation:portion of shareholders' equity that is attributed to minority interest
Entered by: Ralf Lemster
Options:
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- Include in personal glossary

22:49 May 19, 2002
German to English translations [PRO]
Bus/Financial / financial statement
German term or phrase: Der Anteil des Eigenkapitals .. der auf Anteile in Fremdbesitz entfällt
I have tentatively translated the troublesome phrase as "the proportion of the shareholders' earning and equity that is attributed to third-party holdings..." But entfällt is a very dangerous word and can also mean dropped, omitted. Help very much appreciated.

Der Konzernabschluß beinhaltet die Gesellschaft und die von ihr kontrollierten Unternehmen. Diese Kontrolle (Beherrschung) ist immer dann gegeben, wenn die Gesellschaft entweder direkt oder indirekt mehr als 50% der Stimmrechte einer Gesellschaft besitzt, um so auf die Finanz- und Geschäftspolitik des Unternehmens Einfluß zu nehmen und von dessen Aktivitäten zu profitieren. Der Anteil des Eigenkapitals und des Ergebnisses, der auf Anteile in Fremdbesitz entfällt, ist in der Konzernbilanz und der Konzern-Gewinn- und Verlustrechnung gesondert ausgewiesen.
Kim Metzger
Mexico
Local time: 10:22
attributed
Explanation:
would be fine here. In my opinion, in this context it definitely does not mean omitted
Selected response from:

wrtransco
Local time: 11:22
Grading comment
Thanks everyone. My lesson for today: Entfällt auf = is attributed to
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2attributedwrtransco
5added explanation
Ralf Lemster
4senetencegangels
4attributed to minority interests
Petra Winter
4That part of equity held by outsiders and their corresponding earnings are treated separartely ...
R. A. Stegemann


  

Answers


58 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
attributed


Explanation:
would be fine here. In my opinion, in this context it definitely does not mean omitted

wrtransco
Local time: 11:22
Native speaker of: Native in GermanGerman
PRO pts in pair: 236
Grading comment
Thanks everyone. My lesson for today: Entfällt auf = is attributed to

Peer comments on this answer (and responses from the answerer)
agree  Ursula Peter-Czichi: Kim's translation sounds fine to me too. (definitely attributed, not omitted)
3 mins

agree  Johanna Timm, PhD
3 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
That part of equity held by outsiders and their corresponding earnings are treated separartely ...


Explanation:
I believe that the term 'part' is preferrable to 'proportion' here, in so far as actual numbers are likely entered, rather than percentages or fractions.

In order to have a third party there must be first and second parties. As far as I can tell there are only two parties: insiders and outsiders.

You are correct. The term 'attributable' is probably not appropriate in this instance.

--------------------------------------------------
Note added at 2002-05-19 23:55:32 (GMT)
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If you should select my answer, please do spell the word \'separately\' correctly, though.

R. A. Stegemann
Saudi Arabia
Local time: 00:22
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 285
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
attributed to minority interests


Explanation:
"entfallen auf" means to be allotted or apportioned to sb/sth
"entfallen" ohne "auf" is dropped/omitted

Petra Winter
Local time: 17:22
Native speaker of: German
PRO pts in pair: 24

Peer comments on this answer (and responses from the answerer)
disagree  R. A. Stegemann: The equity held outside of the firm might very well be the majority. You are reading too much into the sentence.
1 hr

agree  Ralf Lemster: "minority interest" is standard terminology - see my added explanation
6 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
senetence


Explanation:
The share of equity capital and the result pertaining to shares in foreign ownership is shown separately on the balance sheet and gain/loss statement.

gangels
Local time: 09:22
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 5480

Peer comments on this answer (and responses from the answerer)
neutral  R. A. Stegemann: I hesitated to use the term foreign ownership, because it implies the existence of equity holders of foreign origin. This may very well not be the case.
32 mins
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7 hrs   confidence: Answerer confidence 5/5
added explanation


Explanation:
The term "minority interest" (which is standard terminology under IAS and US GAAP does not relate to a minority (or majority) shareholder in the reporting company, but identifies the proportion of earnings and shareholders' equity of that company's subsidiaries (non-100% owned) that are atributable to third parties.

IAS 22 defines minority interest as "that part of the net results of operations and of net assets of a subsidiary attributable to interests which are not owned, directly or indirectly through subsidiaries, by the parent."

Although the official German IAS translation uses "Minderheitenanteile", the term "Anteile in Fremdbesitz" is much more common in German financial reports.
This is what we used in Dresdner Bank's annual report 2000 (note that this translation was checked and approved by the bank and its auditors):

DE "Die Anteile in Fremdbesitz geben den Anteil Konzernfremder am Eigenkapital beziehungsweise am Ergebnis der im Mehrheitsbesitz befindlichen Tochtergesellschaften der Bank wieder."

EN "Minority interest represents the minority shareholders' proportionate share in the equity or income of the Group's majority owned subsidiaries."

Ralf Lemster
Germany
Local time: 17:22
Native speaker of: German
PRO pts in pair: 2684
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