der Berichtskreis
Translation
reporting group, scope of consolidation, reporting entity
Examples
Der Berichtskreis umfasst alle Tochtergesellschaften.
The reporting group includes all subsidiaries.
Grammar Patterns
((sth.)) to comprise/include ((sth.)) The reporting group includes all subsidiaries.
Similar Words
Synonyms: Konsolidierungskreis (scope of consolidation)
Etymology
Composed of 'Bericht' (report) and 'Kreis' (circle). Literally a 'report circle' or 'circle of reporting'.
Memory Tips
Visualize a circle ('Kreis') drawn around all the companies that must be included in a single financial report ('Bericht').