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, dividend income from equity investments, and gains or losses from the disposal or revaluation of financial investments. Impairment losses and reversals related to these assets may also affect the Anlageergebnis. Depreciation and amortization of tangible or intangible fixed assets that are part of operating activities generally do not count toward the Anlageergebnis, as they are usually included in operating income.

In consolidated statements or group reporting, Anlageergebnis forms part of the overall profit or loss and helps stakeholders assess how much of the profit comes from investment activities rather than everyday operations. The term’s exact scope and naming can therefore vary across frameworks and industries, and is particularly common in German-language financial reporting.