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„Die Cash Earnings geben den aus den laufenden erfolgswirksamen geschäftlichen Aktivitäten resultierenden finanziellen Überschuss an, ohne jedoch die Veränderung des Netto- Umlaufvermögens zu berücksichtigen."
The Cash earnings show the financial surplus provided by ongoing business activities recognized in income, however without taking the change in net current assets into account.

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