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  3. Accounting

Anpassung HGB/IFRS JÜ/JF Fremdgesellschafter

English translation: Adjustment German Comm. Code/IFRS surplus/shortfall for the year attributable to minority members

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Anpassung HGB/IFRS JÜ/JF Fremdgesellschafter
English translation:Adjustment German Comm. Code/IFRS surplus/shortfall for the year attributable to minority members
Entered by: Adrian MM. (X)

16:16 Apr 6, 2015
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Anpassung HGB/IFRS JÜ/JF Fremdgesellschafter
Vom Konzernjahresergebnis entfallen auf:
Anpassung HGB/IFRS JÜ/JF Fremdgesellschafter

Of the comprehensive annual income, the following is attributable to:
Adjustment of the net income/net loss of third-party shareholders under HGB/IFRS

---

Am I on the right lines?
scottmw90
Local time: 23:11
Adjustment German Comm. Code/IFRS surplus/shortfall for the year attributable to minority members
Explanation:
Adjustment of the net earnings = profit or *loss* (entfallen) as attributbale to minority shareholders under the German HGB > Commercial Code.

Members: 1. shaeholders did not fit in the box and 2. members in US/UK law may not be shareholders, non-shareholding directors.

I disagree that this is necessarily income all the way.
Selected response from:

Adrian MM. (X)
Local time: 00:11
Grading comment
Thanks for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
4Adjustment German Comm. Code/IFRS surplus/shortfall for the year attributable to minority members
Adrian MM. (X)


Discussion entries: 2





  

Answers


20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Adjustment German Comm. Code/IFRS surplus/shortfall for the year attributable to minority members


Explanation:
Adjustment of the net earnings = profit or *loss* (entfallen) as attributbale to minority shareholders under the German HGB > Commercial Code.

Members: 1. shaeholders did not fit in the box and 2. members in US/UK law may not be shareholders, non-shareholding directors.

I disagree that this is necessarily income all the way.


    Reference: http://www.proz.com/kudoz/german_to_english/accounting/41939...
Adrian MM. (X)
Local time: 00:11
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 86
Grading comment
Thanks for your help!

Peer comments on this answer (and responses from the answerer)
neutral  Ted Wozniak: Your heart is in the right place but the terminology is wrong. Robin is correct.
30 mins
  -> Then let him post his suggestion as an answer. PS JÜ = Jahresüberschuß and JF = Jahresfehlbetrag.
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