Glossary entry

German term or phrase:

3M sieht Ergebnis/Aktie vor ao im 2. Quartal unter Prognose

English translation:

3M expects Q2 EPS before one-time charges to be below forecast

Added to glossary by Chris Schertler
Jul 31, 2013 19:11
11 yrs ago
German term

3M sieht Ergebnis/Aktie vor ao im 2. Quartal unter Prognose

German to English Bus/Financial Accounting
I am looking for the meaning of "ao". Thanks for your help!
Change log

Aug 4, 2013 07:21: Sebastian Witte changed "Field (specific)" from "Investment / Securities" to "Accounting"

Discussion

Chris Schertler (asker) Aug 1, 2013:
Thanks, Brigitte... I found "ausserordentlich" myself, but since it did not make sense to me in this context, I consulted Proz to make sure I am not overlooking something.
BrigitteHilgner Jul 31, 2013:
www.google.de "ao" = außerordentlich, dahinter ist vermutlich "Posten" zu denken. Wenn ich das binnen 2 Minuten herausfinden kann ... Kudoz sollte laut Regeln nur bemüht werden, wenn man selbst sämtliche Möglichkeiten erschöpft hat.

Proposed translations

1 day 13 hrs
Selected

3M expects Q2 EPS before one-time charges to be below forecast

EPS: earnings per share. If positive, the profit or loss per share is the Gewinn je Aktie (EPS), which judging by the context seems to be the case here (it will just not look as beautiful as expected earlier during forecasts).

http://www.nytimes.com/2000/12/02/business/company-news-rayt...

The second quarter of the financial year is usually abbreviated Q2 in the world of "financial reporting press releases" and probably even in financial reporting proper.

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Note added at 3 days12 hrs (2013-08-04 07:17:21 GMT)
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The undiluted EPS (for the Group) would, under IFRSs, as per "IFRS Financial Ratios" by Prof. Eberhard Scheffler (an esteemed authority in his field) be defined as

Consolidated net profit or loss less any preference dividends divided by average number of common shares.
(The formula and the explanation below have been very marginally corrected by me using high-quality IFRS resources).

Earnings per shares is a financial ratio expressing the amount of money that each common share (in the case of groups, in the parent) has contributed to the company's/group's financial performance (Ertragskraft, which in everyday lingo would be profitability).

If you need superior accuracy of definition down to the minutest details and 100% native-speaking IFRS terminology for this though, check out: http://www.iasplus.com/en/standards/ias/ias33?set_language=e... [IAS 33, Earnings per Share]. Be sure to click on Deutsch after a while - that Deloitte (who are one of the Big 4 in auditing) site has authoritative translations in the field of financial reporting under IFRSs/IASs.





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Note added at 3 days12 hrs (2013-08-04 07:19:59 GMT)
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Sorry, should obviously read "Earnings per share is a financial ratio expressing the amount of money that each common share ..."
Example sentence:

Der Gewinn je Aktie stieg vor außerordentlichen Belastungen um 7 Cent auf 10 Cent im Vergleich zum Vorjahr und lag damit leicht über den Erwartungen der Analysten.

Nutrisystem Inc announced that for fiscal 2012, it expects earnings per share (EPS) before one-time charges in the range of $0.15 to $0.20.

Note from asker:
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Reference comments

40 mins
Reference:

glossary

Note from asker:
Thank you Johanna, this answered my question...
Peer comments on this reference comment:

agree philgoddard
1 hr
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