Alexxx (asker) Dec 6, 2006:

Thanks thank you for the clarification RobinB - very helpful!

RobinB Dec 6, 2006:

And another thing: don't expect consistency in German texts! They may write "sonstige" in the primary financial statements and "übrige" in the Lagebericht/management report and still mean exactly the same thing (sigh....)

RobinB Dec 6, 2006:

The standard cascade in German is sonstige/übrige/übrige sonstige/sonstige übrige, i.e. other/miscellaneous/miscellaneous other/other miscellaneous.
All very confusing because Anglo-American GAAP (incl. IFRSs) doesn't bother about this level of detail.

Alexxx (asker) Dec 6, 2006:

uebrige/sonstige Hallo Robin + guys, yes there is a "sonstige betriebliche Ertraege" somewhere else in the text - that's exactly where my confusion stemmed from.

"uebrige betriebliche Ertraege" is used in the Ertragslage, whereas
"sonstige betriebliche Ertraege" is used in the Gewinn- u. Verlustrechnung

is there any difference between the two? Thanks for your help