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DVFA/SG

English translation: DVFA

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:DVFA/SG
English translation:DVFA
Entered by: Gillian Searl
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08:17 May 21, 2002
German to English translations [PRO]
Bus/Financial - Accounting / Audit report
German term or phrase: DVFA/SG
In the middle of a cash flow statement in table format:


Jahresergebnis:
Abschreibungen auf Anlagevermoegen:
Sonstige zahlungsunwirksame Aufwendungen:

Cashflow DVFA/SG

Then it continues with other factors that influence cash flow
Gillian Searl
United Kingdom
Local time: 06:32
DVFA
Explanation:
"Cash flow according to DVFA"

This refers to the cash flow definitions set out by DVFA (Deutsche Vereinigung für Finanzanalyse und Asset Management).

DVFA was previously known as "Deutsche Vereinigung für Finanzanalyse (Schmalenbach-Gesellschaft)", which is why you will still find the abbreviation "DVFA/SG". Given the fact that the organisation was renamed, I think it's better to use "DVFA" only.

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Note added at 2002-05-21 10:54:42 (GMT)
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Just spoke to DVFA themselves: although their name has been changed, they\'re still using the \"DVFA/SG\" abbreviation for their definitions of EPS and cash flows.
Selected response from:

Ralf Lemster
Germany
Local time: 07:32
Grading comment
Thanks, Ralf
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +3DVFA
Ralf Lemster
4Cashflow (DVFA)
R. A. Stegemann


  

Answers


9 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
DVFA


Explanation:
"Cash flow according to DVFA"

This refers to the cash flow definitions set out by DVFA (Deutsche Vereinigung für Finanzanalyse und Asset Management).

DVFA was previously known as "Deutsche Vereinigung für Finanzanalyse (Schmalenbach-Gesellschaft)", which is why you will still find the abbreviation "DVFA/SG". Given the fact that the organisation was renamed, I think it's better to use "DVFA" only.

--------------------------------------------------
Note added at 2002-05-21 10:54:42 (GMT)
--------------------------------------------------

Just spoke to DVFA themselves: although their name has been changed, they\'re still using the \"DVFA/SG\" abbreviation for their definitions of EPS and cash flows.


    Reference: http://www.dvfa.de
Ralf Lemster
Germany
Local time: 07:32
Native speaker of: German
PRO pts in category: 163
Grading comment
Thanks, Ralf

Peer comments on this answer (and responses from the answerer)
agree  Bits P Ltd
4 mins

agree  Alison Schwitzgebel: you learn something new every day - I'd still been using DVFA/SG!
1 hr
  -> Thing is, it's not wrong, and still widely used

neutral  R. A. Stegemann: Almost.
2 hrs

agree  Steffen Pollex
2 hrs
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Cashflow (DVFA)


Explanation:
NOTE #1:

DVFA
Abkürzung für Deutsche Vereinigung für Finanzanalyse und Anlageberatung.

NOTE#2:

DVFA/SG
DVFA: Deutsche Vereinigung für Finanzanalyse und Anlageberatung e. V.
SG: Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft
Die beiden Gesellschaften haben 1990 erstmals eine gemeinsame Empfehlung zur Ermittlung der Ergebnisse je Aktie herausgegeben. Damit soll die Vergleichbarkeit und Transparenz von Kennzahlen erhöht werden. Nachfolgend wurden 1993 auch Empfehlungen zum Errechnen des Cash Flow publiziert. Damit sollen Ergebnistrends besser dargestellt und die in der Handelsbilanz und in der Gewinn- und Verlustrechnung veröffentlichten Ergebnisse ergänzt werden, da diese durch Bewertungswahlrechte stark beeinflusst werden können.

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Note added at 2002-05-21 10:44:42 (GMT)
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You may like to add a footnote to your document with the full German name and a brief explanation of what DVFA does in English. Please post again, if you have trouble translating the above explanation.

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Note added at 2002-05-21 10:59:55 (GMT)
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According to the website that Ralf submitted the DVFA has shortened their name to Deutsche Vereinigung für Finanzanalyse.

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Note added at 2002-05-21 13:21:19 (GMT)
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If what Ralf says is true, then I would write:

Cashflows (DVFA/SG)

and do as I suggested above.

R. A. Stegemann
Saudi Arabia
Local time: 14:32
Works in field
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
neutral  Ralf Lemster: Auch "almost"; "Anlageberatung" is now "Asset Management", but you're right about "SG"
17 mins
  -> Ralf, please see my note. Neither 'Anlageberatung' or 'Asset Management' are employed now.
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Changes made by editors
Sep 21, 2011 - Changes made by Steffen Walter:
Field (specific)(none) » Accounting


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