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1.2. The Annual report as a special genre of the text and speech realisation terminosistemy a financial accounting


The annual report text represents the text of a special sublanguage, that is "rather formalized small lingvostilisticheskuju a subsystem with rather final number of conditions" [Нелюбин:1983, с.26] in which terminosistema is one of konstituirujushchih elements of semantic formalisation.
The annual report text can be carried to a sublanguage of the corporate finance administration including strategic management, an operative finance administration, management of investments, administration of securities. And if to consider a sublanguage as "set of language units, reprezentirovannyh in the file of texts limited to any sign" [Цвиллинг:1986, с.9] as such sign in our research the accessory of texts to a genre of the annual financial report acts: in this case we can speak directly about a financial accounting sublanguage.
Confirming to legitimacy of reference of the text of the annual report to a special genre of texts we will short designate its zhanrovo-stylistic features. At definition of a style and genre accessory of texts, as a rule, start with of some signs: specificity of the contents, the functional communicative orientation, used language means [Benjaminova: 1988; Govorukhin: 1993; Kozhin: 1977; Koltunova: 1998; Naer: 1985; Peshkov: 1987; Razinkina: 1978; Raje: 1978; Trojan: 1986; TSvilling: 1986].
On the functions and a communicative orientation the annual report can be carried to officially-official style. It represents a version of accounting documents and supplies business communications between company management and the persons directly interested in results of its activity. The classification of organizational-supervising documents offered by L.L.Neljubinym, allows to carry this text to an is functional-communicative sign to documents of the information reporting [neljubin: 1983]. On the other hand, the information containing in the text of the annual report, represents a professional estimation of financial circumstances of the company. Accordingly, the text abounds with the terms used for transfer of the special information, and under the contents comes nearer to style of the scientific and technical literature. Using N.K.Garbovskogo's definition, we can consider it as one of "genres of professional speech" [Garbovsky: 1988, s.37-41].
Thus, lines of officially-business and scientific and technical style are inherent in the annual report. On E.S.Trojanskoj's classifications, the text of the annual financial report can be carried to a genre allocated with it of "scientifically-business texts" [Trojan: 1986, с.17].
M.V.Koltunova believes, as popular scientific, and officially-business to styles message function, and dominants of functional styles konstituirujutsja on the basis of severity referirovanija is peculiar to the validity: so, denotativnoj accuracy, scientific style - conceptual accuracy officially-official style requires;
Publicistic - social otsenochnosti. The style dominant, in turn, defines a choice of language units and principles of the text organisation [Koltunova: 1998, with. 19-20]. The annual report text, being simultaneously business message and the document belonging to certain professional sphere and reflecting corresponding system of concepts, requires observance and denotativnoj, and conceptual accuracy of reflexion of the validity (we will notice, that the same requests are put forward in relation to terms - section 1.1 see) which should is supplied with correctness of use of terminology IJA and equivalence of its transfer on PJA
Katarina Raje suggests to classify texts on their pragmatical orientation - on the contents, expression and the circulation [Raje: 1978, с.214].
On K.Rajs's classifications, the annual report it is focused both on the circulation, and on the message (informs the user on results of activity of the company). It can be carried to special or pragmatical texts as it is created with accurate a definite purpose and is addressed the limited audience. Considering the annual report from the items of categories of language communications allocated with Albrecht Nojbertom, we can characterise it as the specific text with the information meeting specific requirements of an audience. Thus in a role kommunikantov "the groups of individuals of any generality using a system code, having communicative value" the experts using system of concepts of a financial accounting act; formativy (the structures making material resources of a language code) are presented by elements terminosistemy; reflexion ("abstract submissions kommunikantov about a reality existing in objective links") are the developed principles of the financial account and management; at last, the objective reality reflected in communications - the economic validity [Nojbert: 1978, with. 185-189]. Nevertheless, considering implitsitnyj character of a pragmatical communicative orientation of the text on the user of the annual report (practically not expressed at level of language means), we can consider the contents as the basic stylistic dominant of this kind of the text.
"The text directed on the contents, requires invariancy maintenance at level of the plan of the contents", - marks K.Raje [Raje: 1978, с.214]. Thus, at drawing up and annual report transfer maintenance denotativnoj and conceptual accuracy is required, that once again underlines importance of accuracy of transfer of terms - and, accordingly, studying terminosistemy, playing konstituirujushchuju a role in structure of the given version of texts.
Specificity of use of language means testifies to an accessory of the text of the annual report to officially-business and scientific style also such signs of an accessory of the text of the annual report to officially-business functional style, as "klishirovannost, accuracy, concreteness, obektivirovannyj character and laconicism of an exposition" [Types of scientific and technical texts, on the one hand, are marked: 1988, with. 18]. On the other hand, forming the text terminosistema, making the finished system of concepts, the annual report allows to carry to scientifically-professional style with which it is pull together also "by the accurate syntactic organisation of offers, careful selection of lexicon and terminologichnost" [neljubin: 1990, with, 43]. The text is characterised by a high terminological saturation, availability of tables and diagrammes.
Let's consider functional features of the annual report.
The annual financial report of the company is the basic document reflecting financial and economic results of economic activities of the company for accounting fiscal year, dynamics of development of the company, success of fulfilment of the strategic problems delivered by a management and characterising a management efficiency the company, dynamics of change of its joint-stock cost, prospect of its further development.
The basic users of an annual financial accounting are legal and the physical persons directly interested in the control of results of activity and prospects of development of the company: shareholders, creditors, partners, the state supervising bodies, constant and potential consumers of production (services) of the company.
It is necessary to notice, that in the Russian practice there is no the document precisely corresponding on the functions and the contents to the annual financial report in the "western" understanding. In Russian the term "annual report" following versions of documents can be designated.
1). Traditionally this term designates the annual accounts representing the basic financial reports of the confirmed form in a tabular kind with short notes. Difference of this document from the annual report accepted in foreign countries, actually reflects distinctions in the accepted systems of the financial account and the reporting [Marenkov, Veselov: 2002]. Into problems of the given document in the Russian Federation do not enter authentic reflexion of change of actual (fair) cost of the company, neither the basic financial and economic indicators of its activity, nor data on dynamics of activity on a commodity market (services).
2), With the document accepted in foreign countries also can be compared the annual report for the shareholders, the confirmed which form has appeared in the Russian Federation in 1998. This document is the closest to the western samples under the contents and the drawing up purposes, but saves certain distinctions with the foreign reporting.
3). The so-called annual reports published by the Russian companies with the advertising purpose and reflecting only the positive moments in development of the company cannot be carried To the Russian analogues of the given kind of texts. The contents of similar annual reports basically mismatches those functions which are executed by their western samples: activity finance results in them are reflected only partially, in most general view; the negative information is excluded; the information containing in the text has not enough for an authentic estimation of a management efficiency in joint-stock cost of the company.
Absence in the Russian administrative practice of the document similar to the annual report which is without pay made by the companies of economically developed countries, undoubtedly, stipulates some problems of transfer of corresponding texts. However the last years in Russia there were the companies belonging to foreign proprietors or placing the shares at foreign stock exchanges which management is obliged to prepare annual financial reports according to foreign standards. This tendency allows to hope for gradual approach of the Russian reports to the western samples.
The genre originality of the text of the annual report is expressed in the specificity of a composition (organisation) of the text caused by its contents. The annual report structure, as well as its contents, is not regulated by any normative statements, but logic of an exposition of the information opened in the annual report, supplies a certain composition of the text. The comparison conducted by us of some texts of annual reports of the various companies allows to speak about their typical structure:
1. The general review of results of activity of the company following the results of a year. This
The section can include following subsections:
The review of seller's markets and the characteristic of a share of the market;
Illumination of research workings out;
The characteristic of capacities;
General characteristic of principal views of activity of the company and its results;
Reflexion of changes in organizational structure of the company;
The information on number of staff;
Data on changes in the share capital;
The size of the paid dividends, etc.
The given section always begins with the short characteristic of the basic financial indexations of activity of the company following the results of a year (a gain from realisation, a trading profit, net profit, the income on one share, volume of capital investments), compared with previous year finance results. In this section the diagrammes illustrating dynamics of development of the company, as a rule, are resulted.
(Consolidated) report on profits and losses.
(Consolidated) balance sheet.
(Consolidated) cash flow statement.
Notes to a financial accounting.
In notes to each financial report the corresponding information reveals: so, in notes to balance detailed data about quantity of shares, their face-value, about own redeemed shares are resulted; are described character and the purposes of creation of each reserve within the limits of the capital of holders.
Controlling company and note financial reports to them.
The information on the share capital and its change for a year (includes data on classes of shares, number of shares of each kind, on a share issue and convertible bonds, about the size of the paid dividends; the information on crushing of shares, income indicators on one share and payments of dividends; dynamics of a course change of shares on equity market, etc.).
The basic financial and economic indicators of activity of the company for the last 3-5 years.
The circulation of Board of directors to General meeting of shareholders with the offer on payment of the certain size of dividends.
10. An audit report.
At last, the genre originality of the text is expressed in specificity of use of language means.
Prominent features of syntax
The text of the annual financial report is rigidly structured and structurally formalized. The rubrication is external expression of its composite structure (corresponds to partitioning on components), stipulates use of headings and subtitles.
Illumination in the annual report of dynamics of development of the company for expired period supplies parallelism of syntactic structures by comparison of data of the accounting and previous periods. At the description of realisation of financial transactions, applications of financial instruments during the various periods also are used identical syntactic structures, in some cases - with invariable structure of lexical units. For the text the difficult widespread offers including the exhaustive information on described asset, the obligation or a financial instrument are characteristic.
The abundance of terms and reporting registration in tabular form supplies high rate of substantive units in the text.
Besides, as it was already marked, the annual report text accuracy, concreteness, obektivirovannyj characterise klishirovannost, character
(Impersonal character of an exposition of the information) and laconicism of an exposition.
Prominent features of use of lexical units
Lexical units are characterised by a stylistic neutrality, in the text there are no the words having emotionally-expressional colouring.
Konstituirujushchie the text semy quantitative and time opposition are expressed available lexemes of corresponding semantics and antonimicheskih relations between them: to increase - to decrease. Illumination in the annual report of dynamics of development of the company for expired period is reflected in semantics of verbs: to increase, to grow. Frequent use of names of numerals is caused by that results of activity of the company have quantitative expression.
The primary goal of composers of the reporting — maintenance denotativnoj accuracy, aspiration to which limits possibilities of synonymic replacements, substitutsii, uses of pronouns: repeated use of the same terms (and other lexical units) within the limits of one offer is marked.
The most strongly pronounced feature of the text of the annual report at lexical level is its terminological saturation and the terminological rate traditionally defined as a share of terminological word usage among all word usage of the text [neljubin: 2001, with. 189]. In fragment of the text of notes any way chosen by us to a financial accounting terminological rate has made 19 % (78 terms on 400 word usage). In financial reports and notes to them multicomponent set phrases of terminological character - kvaziterminy [Grinev are used: 1993, with. 49].
At the heart of the annual report text lays terminosistema a financial accounting which availability already is its genre feature:
"Each speech genre is a certain model smysloobrazovanija, it is certain sign system in which act, distinct from other genres, the rule of combinations, combinations and interactions of signs" [Brandes: 1979, с.66]. In the annual report text the financial, economic, administrative terms allowing in a complex to characterise efficiency of economic activities of the company are used. This terminology is used in business speech for the characteristic of results of activity of the company, dynamics and prospects of its development, a management efficiency. The additional linguistic analysis which has not entered into a material of the present research, has shown, that these terms have high rate of the use in newspaper articles "The Financial Times". The last position is also acknowledgement of the practical importance of studying considered by us terminosistemy.
Financial accounting terminology includes the terms concerning various scientific areas:
Book keeping (accounts payable; FIFO method; production overheads; value added tax receivables; revenue recognition);
The financial and economic analysis (creditworthiness, gearing, price/earnings ratio; balance sheet structure; return on capital employed);
Management (top management; building of competencies; key personnel; internal performance measurement);
Marketing (segmented market; market area; consumer demand; product portfolio; unit sales);
Securities tradings (interest rate option; stock exchange; swap; forward contract);
Corporate governance (minority shareholder; parent holding; group voting; subsidiary).
We can conditionally characterise this terminosistemu as
The universal system including terms of various scientific areas in certain system (conceptual) communications which actually are the centre of the financial and economic terminology used in practical activities at an estimation of a management efficiency by the company. Hyper-Giponimichesky and antonimicheskie the relations inherent in terminological system, are separately considered in other sections of the given work (1.3, 3.3). Thus, the text of the annual financial report reflects the culture of a finance administration inherent "business inosotsiumu" [Astafurova: 1997, с.74]. Differently, the terminological structure of the text of the annual report can be considered as reflexion of a financial and economic discourse of modern western business.
Financial accounting terms were allocated with us by means of continuous sample of the text of the annual financial report of company "Нокиа" for 1998 in English (Nokia's Financial Statements 1998); the reporting is made according to the International standards of a financial accounting (MSFO). Terms were considered in a microcontext, that is their verbal environment, compatibility with other language units was fixed. The sample total amount has made 3229 examples illustrating the use of terms in the text of the annual report. As a result of sample have been revealed 1000 financial, economic and administrative terms making terminosistemu of a financial accounting.
In work comparison of terms IJA and PJA at is formal-semantic and semasiological level is conducted. Selection of equivalents of terms IJA was carried out by means of a number of the English-Russian dictionaries; at definition of significance of terms we also used English-English dictionaries and the special literature. Thanks to functioning studying terminosistemy in the special text significances of language units which are staticized within the limits of the given system are defined and connected by system relations. While translating key words-hyperonyms we revealed as their significances staticized in the text, and the significances which have formed a basis for formation of compound terms.
In following section we will conduct ordering of a terminological field of a financial accounting,
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A source: Dovbysh Olga Vladimirovna. English financial terminology and the problems of its translation into Russian (on the material of the annual financial reports of foreign companies) Thesis for the degree of Candidate of Philological Sciences Moscow-2003. 2003

More on topic 1.2. The Annual report as a special genre of the text and speech realisation terminosistemy a financial accounting:

  1. 1.3. The General characteristic terminosistemy a financial accounting
  2. the Source: WTO Annual trade report., 2004
  3. Antonimichesky paradigmatic relations in terminosisteme a financial accounting
  4. characteristics of a speech genre
  5. studying of a speech genre in linguistics
  6. a speech genre and a discourse
  7. models of the description of a speech genre
  8. § 1.2 Speech genre sociopolitical debate and its modelling
  9. Dovbysh Olga Vladimirovna Anglijskaja. financial terminology and problems of its translation into Russian (on a material of annual financial reports of the foreign companies) the Dissertation on competition of a scientific degree of a Cand.Phil.Sci. Moscow-2003, 2003
  10. 4.1. Concept «a speech genre» in modern linguistics