Übersetzung für "Bilanz und erfolgsrechnung" in Englisch

The annual financial statements comprise the balance sheet, income statement and notes.

FINMA publishes the balance sheet and income statement data provided by the insurance companies.

This contains the annual accounts (the financial statements of the individual entity), comprising the balance sheet, the profit and loss account and the notes to the accounts.

As 3R Research Foundation's auditors we have examined the books and the annual financial statements (balance sheet and profit and loss account) for the year ending 31st December 1999.

The business result is the balance (Debit - Credit) of the Balance Sheet and the Profit/Loss Statement.

The balance sheet and income statement in the annual report of the ISC Business Technology AG according to IFRS has been analyzed and realized according to the IBCS rules.

Every year at the end of April, FINMA collects extensive data from insurance companies on balance sheets and income statements for the previous year.

Neither the Eidgenoessische Banken Kommision (Swiss federal banking commission) nor the tax administration are ever shown the balances or profit calculations of these companies due to the Confidentiality Law on the Caymans (similar to the Swiss banking law), under which there is no right for examination.

If additional information is required in the regulations on the minimum structure of the balance sheet and profit and loss account and the notes to the accounts are dispensed with, this information must be shown directly on the balance sheet or in the profit and loss account.

The relationships between balance sheet, income statement and statement of cash flows are demonstrated including the calculation and illustration of central figures such as profit cash flow and equity.

The report contains general information on the market in Switzerland including aggregated sector-specific balance sheet and profit and loss data.

The equity and profit attributable to minority shareholders' interests, if applicable, are shown separately in the consolidated balance sheet and income statement.

As statutory auditor, we have audited the financial statements of Orell Füssli HoldingLtd, which comprise the income statement, balance sheet and notes (pages 36 to 42), for the year ended 31December2011.

The previous year's balance sheet and income statement have been amended accordingly to ensure comparability.

Basel, 11 May 2010 – The acquisition of Xundheit and the transfer of the supplementary insurance portfolio from ÖKK to Sympany Versicherungen AG significantly change the picture both on the balance sheet and in the profit and loss account.

For the change from FER to IFRS also the financial data of 2004 and corresponding initial balance sheets had to be restated. As far as profit is concerned, the change had no material influence. But in the balance sheet the reclassifications due to IFRS showed many shifts in the restated figures.

The debtor has to file an up-to-date balance sheet and income statement, liquidity plan and restructuring plan, if any, with the bankruptcy court so that the court can review the prospect of a reorganisation or a confirmed composition agreement.

Due to different valuation principles, changes in the embedded value are typically not reflected to the same extent in the consolidated balance sheet and consolidated statement of income of the Swiss Life Group and vice versa.

Every six months, at the end of March and September, FINMA collects extensive data on the consolidated balance sheets and income statements of insurance groups and conglomerates.

Reinsurance is presented in the consolidated balance sheet and income statement on a gross basis unless a right and the intention to offset exist.

The corporate financial statement statistics provide extrapolated series of the balance sheet and profit and loss data for the vast majority of Germany's non-financial corporations, further broken down by sector, size category and legal form.

This pro duced time series of accounting data aggregated by sector and, in most cases, by size of enterprise, thus improving the comparability of balance-sheet structures and profit and loss accounts between countries.

Any translation differences resulting from the different translation of the balance sheets and income statements or from the translation of corporate loans with equity character denominated in foreign currencies are recognized in equity, by taking the deferred tax effect into consideration.

Any translation differences resulting from the different translation of the balance sheets and income statements or from the translation of corporate loans with equity character denominated in foreign currencies are recognized in equity, by taking the deferred tax effect into consideration.

The section corporate financial statement statistics based on separate financial statements provides data on the balance sheets and profit and loss statements of legally independent non-financial German enterprises in the form of extrapolated series, but also as non-extrapolated ratios.

You will study the logic and techniques of company accounting and learn to read related documents (balance sheets, financial and income statements etc.).

Any translation differences resulting from the different translation of balance sheets and income statements or from the translation of equity-like corporate loans denominated in foreign currencies are recognized in equity.

If you're self-employed, you require an audited copy of your balance sheets and trading accounts for the past three years, plus tax return.