Anlageergebnis
Anlageergebnis is a term used in German accounting to describe the earnings generated from financial assets and long-term investments. It denotes the part of a company’s result derived from assets deployed for investment purposes rather than from its core operating activities. In practice, the Anlageergebnis is typically reported within the Finanzergebnis (the financial result) or as a separate line item such as “Ergebnis aus Vermögensanlagen” in the income statement. The exact presentation varies by accounting framework (for example HGB or IFRS) and by company.
The items that feed the Anlageergebnis include interest income from debt instruments and other financial assets,
In consolidated statements or group reporting, Anlageergebnis forms part of the overall profit or loss and