This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. English to German
  3. Accounting

headline charges

German translation: Sonderaufwendungen

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:headline charges
German translation:Sonderaufwendungen
Entered by: Ilse Letsch

21:58 Jan 18, 2018
English to German translations [PRO]
Bus/Financial - Accounting / Geschäftsbericht
English term or phrase: headline charges
In einem Geschäftsbericht wird von einmaligen Steueraufwendungen gesprochen, die das Ergebnis negativ beeinflussen. Ein Satz lautet dann wie folgt: "If you include taxes and other "headline" charges, our earnings per share were only..."
Obwohl "headline" im englischen Text in Anführungszeichen geschrieben ist, finde ich doch zahlreiche Einträge mit "headline charges" im englischsprachigen Netz:
https://www.google.de/search?biw=1920&bih=900&ei=Ip1gWrrVIcT...

Kennt jemand den richtigen deutschen Begriff hierfür? Geht es um die wichtigsten Kosten, übergeordnete Gebühren oder Ähnliches?
Vielen Dank bereits im Voraus!
Ilse Letsch
France
Local time: 19:04
Sonderaufwendungen
Explanation:
Wenn es um einmalige Aufwendungen geht, die das Ergebnis negativ beeinflussen, dann kennt man das im Deutschen mit "Sonderaufwendungen". Man könnte auch den Begriff "Einmaleffekte" wählen. Gängiger ist jedoch ersterer Begriff.

In Berichten zur Geschäftsentwicklung gibt es auch noch die Möglichkeit "one-off items" zu wählen; das ist sehr geläufig. Alternativ geht auch "non recurring charges".



--------------------------------------------------
Note added at 6 Tage (2018-01-25 12:08:54 GMT) Post-grading
--------------------------------------------------

Bitte Ilse, sehr gerne.
Selected response from:

Alexandra Akar
Austria
Local time: 19:04
Grading comment
Vielen Dank, Alexandra und Diana für Eure wertvolle Hilfe!
4 KudoZ points were awarded for this answer



Summary of answers provided
4Sonderaufwendungen
Alexandra Akar
Summary of reference entries provided
method of EPS calculation
Diana Obermeyer

  

Answers


6 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
Sonderaufwendungen


Explanation:
Wenn es um einmalige Aufwendungen geht, die das Ergebnis negativ beeinflussen, dann kennt man das im Deutschen mit "Sonderaufwendungen". Man könnte auch den Begriff "Einmaleffekte" wählen. Gängiger ist jedoch ersterer Begriff.

In Berichten zur Geschäftsentwicklung gibt es auch noch die Möglichkeit "one-off items" zu wählen; das ist sehr geläufig. Alternativ geht auch "non recurring charges".



--------------------------------------------------
Note added at 6 Tage (2018-01-25 12:08:54 GMT) Post-grading
--------------------------------------------------

Bitte Ilse, sehr gerne.

Alexandra Akar
Austria
Local time: 19:04
Native speaker of: Native in GermanGerman
PRO pts in category: 4
Grading comment
Vielen Dank, Alexandra und Diana für Eure wertvolle Hilfe!
Login to enter a peer comment (or grade)




Reference comments


12 hrs
Reference: method of EPS calculation

Reference information:
There are different methods to calculate Earnings per Share.

Headline earnings include discontinued or new operations.
However, I'm not sure how the tax charge fits into that unless the big tax charge relates to recently discontinued operations. I guess the full accounts will highlight M&A activities?


--------------------------------------------------
Note added at 13 hrs (2018-01-19 11:05:32 GMT)
--------------------------------------------------

Since IMMR redefined what constitutes ordinary and extraordinary items, and this differs from GAAP, I would probably take "according to IMMR" as a starting point.

--------------------------------------------------
Note added at 13 hrs (2018-01-19 11:08:09 GMT)
--------------------------------------------------

IIMR even...

--------------------------------------------------
Note added at 13 hrs (2018-01-19 11:21:06 GMT)
--------------------------------------------------

If anything, IIMR limits what can be classed as extraordinary. Headline vs. non-headline would run along similar lines as ordinary vs. extraordinary, only that a large chunk of items classed as extraordinary under GAAP are included under headline.
I really don't know a German term for it.
The lines are drawn differently.


    https://www.investopedia.com/terms/h/headlineearnings.asp?ad=dirN&qo=investopediaSiteSearch&qsrc=0&o=40186
Diana Obermeyer
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
Note to reference poster
Asker: Thanks for this. Maybe I should add that we are talking about "adjusted earnings per share", which exclude the impact of recent tax law changes. Then follows the phrase stated above. I found the following definition of adjusted earning per share: https://efinancemanagement.com/financial-analysis/earnings-per-share#ADJUSTED_EARNINGS_PER_SHARE Maybe we refer to extraordinary expenses then, when we talk about headline charges (außerordentliche Aufwendungen)?

Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search