A quarter (Latin quarter ) is a quarter of a year, i.e. three months . The four quarters of a year are often denoted with Roman numerals or with Q1 to Q4 .
In the economic area in particular , data from a financial year are often summarized on a quarterly basis. For example, certain public companies publish a quarterly report. Some taxes are also payable quarterly.
The quarters (also Quatember or Fronfasten) were tied to certain public holidays and designated Wednesday to Saturday after the Sunday Invocavit (or before Reminiscere), after Pentecost (or before Trinity ), after Crucis (September 14th, Exaltation of the Cross) and after Luciae (December 13th).
This classification was also found in the mountain quarters . They served as a billing period in mining and were calculated with 13 weeks. Only later did an adjustment to calendar months prevail.
Quarters and their months
|quarter||Months||Beginning of quarter||End of quarter||Duration|
|I.||January, February and March||January 1st||March 31||90 days, 91 days in leap years|
|II||April, May and June||April 1st||June 30th||91 days|
|III||July, August and September||July 1||30. September||92 days|
|IV||October, November and December||October 1||December 31||92 days|
- ^ Hermann Grotefend: Taschenbuch der Zeitrechnung . 13th edition. Hanover 1991, p. 16 .