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chefs de présentation

English translation: production and dissemination of false financial statements

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:chefs de présentation et publication de bilans inexacts
English translation:production and dissemination of false financial statements
Entered by: Abdellatif Bouhid
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17:57 Jan 23, 2004
French to English translations [PRO]
Law/Patents / also business
French term or phrase: chefs de présentation
explique dans son réquisitoire supplétif qu’il existe à l’encontre de M. H et tous autres des présomptions graves de chefs de présentation et publication de bilans inexacts
Maureen Holm, J.D., LL.M.
United States
Local time: 13:02
production and dissemination of false financial statements
Explanation:
...(Enron)...the victims of a fraudulent scheme whereby the defendants disseminated false financial statements that artificially...

www.ucop.edu/news/archives/2001/dec21art1.htm

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Note added at 25 mins (2004-01-23 18:22:50 GMT)
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(charges of) production and dissemination of false financial statements

Selected response from:

Abdellatif Bouhid
Local time: 13:02
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3production and dissemination of false financial statements
Abdellatif Bouhid
5inaccuries in items in the balance sheet presentation and publicationJane Lamb-Ruiz
3 +1counts of presentation and publication of inaccurate balance sheets
Emérentienne
4[prima facie evidence for] Mr. H et al to be charged
lenkl
4 -1presentation responsible
Henrique Magalhaes


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
chefs de présentation
presentation responsible


Explanation:
Il me paraît si simple...

Henrique Magalhaes
Local time: 18:02
Native speaker of: Portuguese
PRO pts in pair: 30

Peer comments on this answer (and responses from the answerer)
neutral  Emérentienne: je ne crois pas, c'est à rapprocher de chefs d'accusation
4 mins

disagree  margaret caulfield: Sorry, but this is not correct English.
22 hrs
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9 mins   confidence: Answerer confidence 5/5
inaccuries in items in the balance sheet presentation and publication


Explanation:
please note Maureen

chef d'accusation means count of an indictment.

It also means ITEMS, like items on a balance sheet as in chef de dépense: expense items....

as they say: de chef de presentation, I think it means items that are whacky

sticky, huh?

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Note added at 2004-01-23 18:09:11 (GMT)
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so, it could also be translated as:

serious presumptions on counts related to inaccuracies

not sure...actually, which works best. I would have to know the case better.

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Note added at 2004-01-23 18:16:15 (GMT)
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After thinking about this, if they had meant chefs d\'accusation the sentence in French would be very different:

It would NOT be des chefs d\'accusation de presentation et publications...if that were the case, the French would read something like:

des chefs d\'accusation concernant OR ayant trait à la présentation et publication.

Ergo, I\'m going with ITEMS rather than counts.

Having fun with this stuff? :)

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Note added at 2004-01-23 18:24:18 (GMT)
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Note to Cecile

In any case, whatever it means..it\'s not counts of presentation

it\'s \"counts related to inaccuracies\" in the presentation

you can\'t charge people on counts of presentation!

Think about it...French structure is not like English structure.

Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 8576

Peer comments on this answer (and responses from the answerer)
neutral  Emérentienne: chef de présentation is no item on a balance sheet
10 mins
  -> je n'ai pas dit cela..je dis que chefs peut vouloir dire item et ici ce n'est pas du tout claire que cela veut dire chef d'accusation tout court
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19 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
chefs de présentation
production and dissemination of false financial statements


Explanation:
...(Enron)...the victims of a fraudulent scheme whereby the defendants disseminated false financial statements that artificially...

www.ucop.edu/news/archives/2001/dec21art1.htm

--------------------------------------------------
Note added at 25 mins (2004-01-23 18:22:50 GMT)
--------------------------------------------------

(charges of) production and dissemination of false financial statements



Abdellatif Bouhid
Local time: 13:02
Native speaker of: Native in ArabicArabic, Native in FrenchFrench
PRO pts in pair: 390
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  roneill
36 mins

neutral  Emérentienne: they're not saying "false" (yet) ; false speaks of a willingness to cheat that "inaccurate" does not convey
2 hrs
  -> more than arithmetic errors

agree  Jane Lamb-Ruiz: it does not say false, it says inaccuracies..
23 hrs
  -> inexact=faux (Le Robert); inaccurate=Containing an error or errors: erroneous, fallacious, false, incorrect, mistaken (Roget's II: The New Thesaurus, Third Edition); simple 'inaccuracies' do not normlly lead to 'grave presumptions'

agree  Iolanta Vlaykova Paneva
10 days
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14 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
chefs de présentation
counts of presentation and publication of inaccurate balance sheets


Explanation:
il semble qu'il manque le mot accusation : chefs d'accusation...

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Note added at 1 hr 4 mins (2004-01-23 19:02:30 GMT)
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Note for Jane :
This is from an article about the outrageously famous Crédit Lyonnais :
\"C\'est le principal accusé. Il lui est reproché d’avoir publié des comptes inexacts,
lesquels ont été approuvés par le Conseil d’administration, et d ...
www.lexpansion.com/art/17.268.64811.0.html - 47k - En cache - Pages similaires

d\'où il résulte qu\'on ne peut dissocier l\'inexactitude des comptes du fait qu\'ils sont rendus publics. Des comptes inexacts, s\'ils ne sont pas publiés, tout le monde s\'en fout. L\'accusation ou la présomption est directement liée à la publication. That\'s the way I see it anyway.

Emérentienne
France
Local time: 19:02
Native speaker of: French
PRO pts in pair: 320

Peer comments on this answer (and responses from the answerer)
neutral  Jane Lamb-Ruiz: je ne suis pas sure du tout. En tous cas, the counts are for inaccuracies not presentation
1 min
  -> the counts are for presenting/releasing/making public inaccurate figures, not just for wrongly adding them up

agree  Jean-Luc Dumont: counts for issuing and publishing false or inaccurate balance sheets
3 hrs
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21 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
chefs de présentation
[prima facie evidence for] Mr. H et al to be charged


Explanation:
"Présomptions sérieuses" or "graves" is generally translated into "prima facie evidence" and I would chnage the order of words around slightly. Mirepresentation of financial statements is what I would call what they're accused of here.

lenkl
Local time: 19:02
PRO pts in pair: 827
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