Reconciliation of Operating income, EBITDA, EBIT (PBIT), EBT (PBT), EAT (PAT), Net income and EAC to IFRS

Last updated: 02.03.2016

At the outset, it is necessary to mention that the below stated reconciliation is neither official nor binding and some terms are in fact not fully comparable (e.g. Operating income and EBIT/EBITDA).

Although the profit forms mentioned below are very favourite, they mostly lack any public normative definition. They are not regulated also by IFRS and as the result, the reconciliation may not always fully fit (especially the concept of dis/continued operations).

This reconciliation is therefore only indicative and not binding.


However, the reconciliation may simply look like this:


Cost of debt may include not only interest on loans, but also:

  • interest from financial leasing
  • various forms of bank or leasing fees etc.

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