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Glossary entry

German term or phrase:

Cashflow aus der laufenden Geschäftstätigkeit

English translation:

cash flows from operating activities

Added to glossary by Sebastian Witte
Sep 2, 2017 13:42
6 yrs ago
13 viewers *
German term

Cashflow aus der laufenden Geschäftstätigkeit

German to English Bus/Financial Accounting Auditor\'s report on auditing the annual financial statements: cash flow statement
Hi,

I hope the community can confirm that this is Operating Cash Flow?

It's that the unanimous translation of choice as per Linguee does not sound all that elegant.

See https://de.wikipedia.org/wiki/Operating_Cash_Flow

This is from a cash flow statement.

Context:

01.10.2013-30.09.2014
T€
01.10.2012-30.09.2013
T€
Innenfinanzierung
Periodenergebnis vor außerordentlichen Posten
813
616
Abschreibungen auf Immaterielle Vermögensgegenstände und Sachanlagen
47
35
Zunahme (+) / Abnahme (-) langfristiger Rückstellungen
67
11
Jahres Cashflow nach DVFA/SG
916
615
Sonstige Zahlungsunwirksame Aufwendungen (+) / Erträge (-)
150
0
Zunahme (+) / Abnahme (-) kurzfristiger Rückstellungen
526
109
Gewinn (-) / Verlust (+) aus dem Abgang von Gegenständen des Anlagevermögens
0
0
Zunahme (-) / Abnahme (+) Waren in Auslieferung
10.621
-10.950
Forderungen aus Lieferungen und Leistungen
11.405
-14.521
Übrige Vermögensgegenstände
-2.585
-4.434
Zunahme (+) / Abnahme (-) Verbindlichkeiten aus Lieferungen und Leistungen
-9.270
6.305
Übrige Verbindlichkeiten
-1.113
123
Zunahme (-) / Abnahme (+) aktive latenten Steuern
29
0
***Cashflow aus der laufenden Geschäftstätigkeit***
13.482
-24.632
01.10.2013-30.09.2014
T€
01.10.2012-30.09.2013
T€
Einzahlungen aus Anlageabgängen
0
0
Auszahlungen für Investitionen Immaterielle Vermögensgegenstände und Sachanlagen

...

[All figures and dates posted here are obviously fake. All line item or heading descriptors are authentic].

UK English needed.

Thank you.

Cheers,

Sebastian Witte
Proposed translations (English)
5 +2 cashflows from operating activities
5 +3 Cash flows from operating activities
1 +2 operating cash flow
4 -1 cash flow from continuing business activities

Discussion

Karolin Schmidt Sep 4, 2017:
?
Karolin Schmidt Sep 3, 2017:
How did you know that this is a cashflow statement according to HGB?
RobinB Sep 3, 2017:
Denglisch @Karolin: No even halfway knowledgeable English native speaker would use "investive" or "operative" cash flow(s). These are pure Denglisch. Please consider that Denglisch is never an authoritative source. I would also note in this context my own experience that many non-native finance people at my clients evidently think that "operative" is a correct translation of German "operativ(e)", and sometimes even try to "disimprove" (verschlimmbessern) my translations this way. Incidentally, DRS/GAS 2 has been superseded by DRS/GAS 21 (a far better translation, even if I say so myself).
Karolin Schmidt Sep 3, 2017:
But you can say both.

http://www.investopedia.com/terms/c/cash-flow-from-operating...
Karolin Schmidt Sep 3, 2017:
in English it would be financing cash flow, investing cash flow and ***operating cash flow***.
Karolin Schmidt Sep 3, 2017:
Maybe Denglisch but in use.

http://www.rechnungswesen-verstehen.de/jahresabschluss/kapit...
http://www.science4life.de/Dokumente/Handouts/Online-Seminar...
https://www.wiwiweb.de/externes-rechnungswesen/der-jahresabs...
RobinB Sep 3, 2017:
"investive/operative" cash flow? Those are German terms (investiver Cashflow, operativer Cashflow). They cannot be used in English (though probably in Denglisch).
Karolin Schmidt Sep 3, 2017:
I agree that cash flow is the correct spelling in English. Please see here for the classification of cash flows:

http://www.investopedia.com/articles/financial-theory/11/cas...

http://www.investopedia.com/articles/analyst/03/122203.asp


Regarding "cash flows from operating activities" you can find it here:

https://www.iasplus.com/en/standards/ias/ias7



I think the discussion was not about the correct spelling of cashflow or cash flow.

https://www.accountingtools.com/articles/2017/5/12/net-incom...

As I understand it, both (operating cash flow and cs flow from operating activities) will not be wrong.

It is slightly confusing because there is something like "net income from continuing operations", which is however part of the income statement.


TechLawDC Sep 3, 2017:
Cash flow; cash flows; cashflow; cashflows. Etc. Cash flow is the most commonly used, but it probably would be erroneous to say that the others are wrong (as I did in my answer). Cashflow and cashflows are relatively rare.
Operating versus ongoing operating: The answer to this should come from context, and ought not to be settled in the absence of context.
"Operative" and "investive": These are the rarest of all, and should serve as examples of the risk of relying on Internet references written in German or in a German frame of reference.
Karolin Schmidt Sep 2, 2017:
http://www.bert-erlen.de/glossary/cashflow-aus-laufender-ges...

https://www.bwl24.net/blog/2013/05/14/der-cash-flow-definiti...

Cashflow aus der betrieblichen Tätigkeit - operativer Cashflow
Cashflow aus der Investitionstätigkeit - investiver Cashflow

https://de.wikipedia.org/wiki/Kapitalflussrechnung

Der Begriff aus IAS 7 ist aber Cashflows from operating activities.
Karolin Schmidt Sep 2, 2017:


http://deu.proz.com/kudoz/german_to_english/accounting/34258...
RobinB Sep 2, 2017:
Sebastian: In my experience, "operating cash flow" is normally something like "operativer Cashflow" or "laufende Cash-Flows" in German. However, every DAX company seems to have their own take on this (in both German and English), so to a certain extent, you pays your money and you takes your pick.

Proposed translations

+2
59 mins
Selected

cashflows from operating activities

is the '" official'" (I hate using that term!) for DRS/German GAAP cash flow statements.

You can can check all your line items against the XBRL taxonomy at the link below. (Also for IRS statements as well) Just select the appropriate taxonomy.

--------------------------------------------------
Note added at 23 hrs (2017-09-03 13:12:51 GMT)
--------------------------------------------------

Should be "cash flows", not cashflows.
Reference:

http://www.abra-search.com/ABRASearch.html?locale=en&taxonomy=de-core-shell-group-2017-04-01

Note from asker:
Thanks.
Yes, it is a case of HGB/German GAAP accounting. Just to be extra safe I have rechecked this in the Notes.
Well, actually, you were first.
Peer comment(s):
agree RobinB : Officially official :-)
2 hrs
agree Karolin Schmidt
5 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "It does not seem to be the case were first, but did provide best-in-class advice to look up the proper HGB/German GAAP accounting term in the XBRL taxonomy in line with the accounting regulations applicable to the source text."
+2
24 mins

operating cash flow

dict.cc | Cash Flow aus laufender der operativen Geschäftstätigkeit ...
https://www.dict.cc/?s=Cash Flow...laufender...Geschäftstäti...
Englisch, Deutsch. fin. operating cash flow · Cash-Flow {m} aus (laufender / der operativen) Geschäftstätigkeit. Teilweise Übereinstimmung. future cash flow · in ...

dict.cc Wörterbuch :: operating cash flow :: Deutsch-Englisch ...
https://www.dict.cc/englisch-deutsch/operating cash flow.htm...
Übersetzungen mit gleichem Wortanfang » operating | cash | flow · operating cash flow · Cash-Flow {m} aus (laufender / der operativen) Geschäftstätigkeit fin.
+3
1 hr

Cash flows from operating activities

It looks like it is from a cash flow statements. In that case, this is the correct term. At least, that's what I was taught on a specialist course for translating German financial statements.
Peer comment(s):
agree RobinB : You are of course correct, though Ted was there first.
4 hrs
agree Karolin Schmidt
5 hrs
agree Tibor Pataki
1 day 14 hrs
Something went wrong...
-1
4 hrs

cash flow from continuing business activities

"continuing business activities" has a specific meaning in accounting, namely activities that were not terminated during the period, and that are attributable to the business -- thus not unrelated financial activities for example.
It is not for us as translators to re-write the author, particularly in this case where "laufenden" has accounting significance.

--------------------------------------------------
Note added at 4 hrs (2017-09-02 18:36:25 GMT)
--------------------------------------------------

(The correct term in U.S. English is the singular, "cash flow". I did not have sufficient time to research the ENUK situation.)
This is another instance in which there is no need to re-write the author.

--------------------------------------------------
Note added at 12 hrs (2017-09-03 02:03:55 GMT)
--------------------------------------------------

Alternative: cash flow from continuing operating activities.
Alternative 2: cash flow from continuing operations.
Alternative 3: cash flow from ongoing business activities.
Alternative 4: cash flow from ongoing operating activities.
I do not agree with the various criticisms of this. I rarely if ever rely on German references to translate into English, especially in a somewhat regularlized field such as accounting!
Nor do I impress upon an author the need to express a thought exactly in the way another author might be apt to express it.
Peer comment(s):
disagree RobinB : I think you mean "from continuing operations", which would be "Cashflow aus fortgeführten Geschäftsbereichen". This is something entirely different (see IFRS 5). There is also no "rule" about cash "flow" or "flows" in American or British English.
38 mins
Something went wrong...
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