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Cashflow aus der laufenden Geschäftstätigkeit

English translation: cash flows from operating activities

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Cashflow aus der laufenden Geschäftstätigkeit
English translation:cash flows from operating activities
Entered by: Sebastian Witte

13:42 Sep 2, 2017
German to English translations [PRO]
Bus/Financial - Accounting / Auditor\'s report on auditing the annual financial statements: cash flow statement
German term or phrase: Cashflow aus der laufenden Geschäftstätigkeit
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
Sebastian Witte
Germany
Local time: 00:23
cashflows from operating activities
Explanation:
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.
Selected response from:

Ted Wozniak
United States
Local time: 17:23
Grading 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.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3Cash flows from operating activities
Sanni Kruger (X)
5 +2cashflows from operating activities
Ted Wozniak
1 +2operating cash flow
andres-larsen
4 -1cash flow from continuing business activities
TechLawDC


Discussion entries: 12





  

Answers


24 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5 peer agreement (net): +2
operating cash flow


Explanation:
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.

andres-larsen
Venezuela
Local time: 18:23
Does not meet criteria
Native speaker of: Native in EnglishEnglish
PRO pts in category: 20

Peer comments on this answer (and responses from the answerer)
agree  Karolin Schmidt
27 mins
  -> Danke!
agree  Mack Tillman: https://www.forbes.com/sites/investopedia/2010/10/07/operati... and https://www.accountingtools.com/articles/2017/5/13/operating...
7 hrs
  -> Thanks!
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +3
Cash flows from operating activities


Explanation:
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.

Sanni Kruger (X)
United Kingdom
Local time: 23:23
Meets criteria
Specializes in field
Native speaker of: English
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
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
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
cash flow from continuing business activities


Explanation:
"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.

TechLawDC
United States
Local time: 18:23
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12

Peer comments on this answer (and responses from the answerer)
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
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59 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
cashflows from operating activities


Explanation:
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&taxonom...
Ted Wozniak
United States
Local time: 17:23
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 762
Grading 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.
Notes to answerer
Asker: Thanks.

Asker: Yes, it is a case of HGB/German GAAP accounting. Just to be extra safe I have rechecked this in the Notes.

Asker: Well, actually, you were first.


Peer comments on this answer (and responses from the answerer)
agree  RobinB: Officially official :-)
2 hrs
agree  Karolin Schmidt
5 hrs
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