ordentlichen Betriebserfolg

08:53 Oct 4, 2012 

Thanks everybody for your input so far!

The breakdown of results in the text is as follows:

Umsatzerlöse,
Sonstige betriebliche Erträge,
(Betriebsleistung)
---
Materialeinsatz,
Personalaufwand,
Abschreibungen,
Sonstige betriebliche Aufwendungen,
(Summe Aufwendungen)
---
((Ordentlicher Betriebserfolg))
---
Sonstige Zinsen und ähnliche Erträge,
(Zinsen und ähnliche Aufwendungen)
---
((Ergebnis vor Steuern))
---
Sonstige Steuern,
(Steuern)
---
((Jahresfehlbetrag))

The term above each dotted line is underlined in the source text and is a total of what came above it. Does any of that make a difference to what would be the preferred term here?

08:21 Oct 4, 2012 

"ordentlich" is used to indicate earnings from the core business activities (manufactured products sold etc.) and differentiate from "außerordentlich" in the sense "außerordentliche neutrale Erfolge", i.e. from extraordinary or nonrecurring items, investments etc. I'm not sure I'd use EBIT here, as that include these non core business activities.

08:18 Oct 4, 2012 

So I am convinced you can use David´s solution and/or fine-tune it a bit. Have a nice day!

08:11 Oct 4, 2012 

Hallo dkfmmuc, thanks for your discussion entry. The text indeed belongs to a smaller company, or, as the text says elsewhere "Die Gesellschaft ist eine kleine Kapitalgesellschaft im Sinne des Handelsgesetzbuches." The text is about the financial statements for 2011 though, so is new.

07:57 Oct 4, 2012 

code of commerce).
I think the source text belongs to a smaller company or is dated some years ago. The *newer* approach on the evaluation and communication of profits emphasizes the different accruals of the earnings like EBITDA (=before interest, tax, depreciation...) or the more common EBIT.
The *more traditional* approach of the view on the earnings divides the earnings between different sources of the results! There are profits as a result of the usual business activity, some profits as a result of investment activities and one category which you would denominate as being extraordinary income. The latest mentioned type of profit is normally a "one-time" event e.g. in case of a sale-and-lease back or hidden assets. Your term *ordentlicher Betriebserfolg* therefore corresponds mostly with the result of ordinary activities respectively operating results. Therefore the slightly amending agree to the solution of David!