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Anteile Dritter an Einnahmen/Verlusten

English translation: Minority interests (in profit/loss)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Anteile Dritter an Einnahmen/Verlusten
English translation:Minority interests (in profit/loss)
Entered by: Maya Jurt
Options:
- Contribute to this entry
- Include in personal glossary

14:12 Oct 5, 2001
German to English translations [PRO]
Bus/Financial
German term or phrase: Anteile Dritter an Einnahmen/Verlusten
That phrase appears as an item on a company's income (i.e., profit and loss) statement, right after "Ergebnis nach Steuern" and right before "Jahresüberschuss."

Thanks!
Lee Penya
Local time: 11:27
Minority interests (in profit/loss)
Explanation:
I am assuming this is a consolidated profit and loss statement.

Where there are subsidiaries which do not belong 100% to the holding company, you get minority interests.

The whole consolidated P&L includes all the income and costs of these subsidiaries, but to reduce profit to show only the share of the holding comapny's shareholders, it is reduced with the line "minority interests".
Selected response from:

patpending
Local time: 17:27
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1Minority interest
Alison Schwitzgebel
5 +1Minority interests (in profit/loss)patpending
5 +1Third parties' share in profit/loss
Sven Petersson
4Third parties share on income/losses
Maya Jurt
3 -1third-party shares in earnings/losses
Sharon Sarah Schmitz


  

Answers


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Third parties share on income/losses


Explanation:
HTH

Maya Jurt
Switzerland
Local time: 18:27
Native speaker of: Native in GermanGerman, Native in FrenchFrench
PRO pts in pair: 545

Peer comments on this answer (and responses from the answerer)
agree  Sven Petersson: Not "income".
36 mins
  -> Right you are profit/loss

disagree  Ralf Lemster: The term is "minority interest".
7 hrs
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11 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
third-party shares in earnings/losses


Explanation:
That oughta fit.

Sharon Sarah Schmitz
Germany
Local time: 18:27
Native speaker of: Native in GermanGerman
PRO pts in pair: 306

Peer comments on this answer (and responses from the answerer)
disagree  Sven Petersson: Not "earnings".
34 mins

agree  Maya Jurt: Sven got it right. It's late.
38 mins

disagree  Ralf Lemster: The term is "minority interest".
7 hrs
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44 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Third parties' share in profit/loss


Explanation:
"Einnahmen/Verlusten" > "profit/loss" as it is a profit and loss account.


    My geriatric brain.
Sven Petersson
Sweden
Local time: 18:27
Native speaker of: Native in SwedishSwedish, Native in EnglishEnglish
PRO pts in pair: 1628

Peer comments on this answer (and responses from the answerer)
agree  Maya Jurt: Yep.
5 mins
  -> Thank you very much!

agree  Trudy Peters
1 hr
  -> Thank you very much!

disagree  Ralf Lemster: See below - also, Lee frequently asks about Dt. Telekom => US GAAP, therefore G&V="income statement".
7 hrs
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
Minority interests (in profit/loss)


Explanation:
I am assuming this is a consolidated profit and loss statement.

Where there are subsidiaries which do not belong 100% to the holding company, you get minority interests.

The whole consolidated P&L includes all the income and costs of these subsidiaries, but to reduce profit to show only the share of the holding comapny's shareholders, it is reduced with the line "minority interests".

patpending
Local time: 17:27
PRO pts in pair: 51

Peer comments on this answer (and responses from the answerer)
disagree  Sven Petersson: Possible, but not substantiated by source text.
18 mins

agree  Ralf Lemster: It is substantiated - "minority interest" is a perfectly normal term in financial statements.
6 hrs

agree  Alison Schwitzgebel: Yes, this is the only term to use. See my detailed comment below
10 hrs
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11 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
Minority interest


Explanation:
"The next line on the income statement is called "minority interests." Minority interests represent the ownership interests of minority shareholders of subsidiaries included in the consolidated group. For example, if Pfizer owns 99% of one of its subsidiaries, then the remaining 1% is reported as a minority interest. Accounting rules require that companies deduct the value of these minority interests from their net income."


    Reference: http://www.fool.com/CashKing/1998/CashKingPort980609.htm
    International Accounting Standards 2001
Alison Schwitzgebel
France
Local time: 18:27
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 3409

Peer comments on this answer (and responses from the answerer)
agree  Sven Petersson: Points to patpending. I was wrong! Sorry!
1 hr
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