Concept of the increased and smoothed group results

In the analyzes to date (previous 6 books), the exchange and financial derivatives risk management of the largest 123 stock exchanges of the processing and manufacturing industries in Europe and the USA were analyzed for the 9 years 2007 - 2015. For this sector and for these groups, a savings potentials of more than 100 billion per year were identified. Therefore, the question arose: Would there exist a more meaningful way of realizing these savings potentials as "only" "immediately P& L effective"?In the US GAAP accounting, the first regulations were provided which intended for a separation of the "operating result" from the influence of the international financial and capital markets. In this way, the balance sheet laws originated, which today are also summarized under the concept of the "hedge accounting" also under IAS / IFRS framework. Within this "hedge accounting", positions can be booked for the fulfillment of certain conditions "for the time being P& L neutral". What additional benefits, for example, for the market capitalization would follow if, with a realization of only 50% of these savings potentials of the currency and financial derivatives, would be used not only to increase, but also to smooth the group results?With it the new "concept of the increased and smoothed group - results" was born. In this book, the added value for each of the 123 companies is calculated exactly, which exact accounting rules must be considered and the approach of the new concept explained. Not only the corporations, the shareholders, the quota of employees and the states benefit from this new concept by significantly higher tax revenues. Among other things an aim of this new concept is not only to make the empires richer and richer. But also to provide the states with a higher financial strength for the climate protection, the expansion of renewable energy and the reduction of youth unemployment in Europe without significantly increasing the new debt. Based on these calculations / analysis results, in the future this new concept will replace the primary goal of the "short - term maximization of profit" pursued in business administration study. Based on this new concept, the premises of the current capital market conditions, 50% of the calculated saving potentials and 30% enterprise profit tax the 67 analyzed European groups could increase their market cap. about additional 1698 billion or 1,7 trillion . Only the 55 analyzed US groups could increase their market cap. by this new concept additional about 1,86 trillion USD or 1862 billion USD.