gangels (X) Nov 27, 2013:

EBITDA means Earnings before interest, taxes, depreciation and amortization

gangels (X) Nov 27, 2013:

Konzernerfolg likely means income (i.e. revenue) before taxes, in the US called EBITDA, while Bilanzerfolg are net earnings. But this still begs the question why it appears under liabilities.
Besides, earnings are not 'brought forward' but 'carried forward'

Ted Wozniak Nov 26, 2013:

Konzernerfolgsrechung is simply the "consolidated income statement" (as opposed to an "Erfolgsrechnung" which is the income statement for a single-entity.

FishX (asker) Nov 26, 2013:

Another thing that might be a clue is that they use the term 'konzernerfolgsrechnung' for 'income statement' and the item at the end of that account is 'konzernerfolg'

Ted Wozniak Nov 26, 2013:

Very odd Having Konzernerfolg and Bilanzerfolg on consecutive lines is a new one to me. I would still tend towards consolidated and (separate) retained profit but the question is whether these items are equivalent to the HGB Gewinn-/Verlustvortrag OR Bilanzgewinn/-verlust.

I honestly do not know. I looked in my copies of the Swiss GAAP FER/ARR but these terms do not appear there that I can find.

FishX (asker) Nov 26, 2013:

it's under the heading 'Eigenkapital, after various 'reserven', then its goes 'konzernerfolg, bilanzerfolg, Eigenkapital and then total Passiven at the very bottom