Glossary entry (derived from question below)
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
German term
3M sieht Ergebnis/Aktie vor ao im 2. Quartal unter Prognose
1 | 3M expects Q2 EPS before one-time charges to be below forecast | Sebastian Witte |
glossary | Johanna Timm, PhD |
Aug 4, 2013 07:21: Sebastian Witte changed "Field (specific)" from "Investment / Securities" to "Accounting"
Proposed translations
3M expects Q2 EPS before one-time charges to be below forecast
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 ..."
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.
http://www.manager-magazin.de/finanzen/artikel/a-72039.html
http://www.reuters.com/finance/stocks/NTRI.O/key-developments
Thank you! |
Reference comments
glossary
Thank you Johanna, this answered my question... |
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