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kommissionsähnliches Geschäft

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01:12 Nov 8, 2011

This question was closed without grading. Reason: Other

German to English translations [PRO]
Bus/Financial - Accounting / IAS 18 Revenue

German term or phrase: kommissionsähnliches Geschäft

Does anyone know how this term should be translated? The general context is IAS 18. Maybe one of the accounting experts has come across it before?

Auch wenn rechtlich keine Verkaufsprovision vereinbart wurde, der Verkäufer aber wirtschaftlich wie ein Kommissionär agiert, ist nur ein Umsatz in Höhe der Marge auszuweisen (kommissionsähnliches Geschäft). Die folgenden Gesichtspunkte sprechen für ein kommissionsähnliches Geschäft:
Der Verkäufer
• trägt keine Risiken aus der Beschaffung der Produkte, insbesondere keine Preisrisiken,
• trägt keine Absatzrisiken (bspw. Rückgabe der nicht verkauften Produkte möglich),
• trägt keine Risiken aus Vorratsvermögen (kein Lagerrisiko),
• modifiziert das Produkt bzw. die Leistung nicht,
• tätigt keinen (oder nur einen durchlaufenden) Eigentumserwerb,
• hat (im Innenverhältnis) keine Gewährleistungspflichten,
• trägt kein relevantes Ausfallrisiko.

nruddy KudoZ activity Questions: 153 (none open) (1 without valid answers) (9 closed without grading) Answers: 28
Local time: 17:18

Summary of answers provided

along the lines of/similar to a factorage/commisssion deal/trade/arrangement

David Hollywood

Discussion entries: 2

Answers

1 hr confidence:

along the lines of/similar to a factorage/commisssion deal/trade/arrangement

Explanation:
ging options for you to choose

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Note added at 1 hr (2011-11-08 03:08:49 GMT)
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personally, I would go for "similar to a commission arrangement" but let's see what others have to say

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Note added at 1 hr (2011-11-08 03:10:05 GMT)
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fac·tor·age (f k t r- j). n. 1. The business of a factor. 2. The commission or fee paid to a factor. factorage [ˈfæktərɪdʒ]. n. (Law) the commission payable to a factor ...

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Note added at 3 hrs (2011-11-08 04:31:43 GMT)
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and of course it should read "giving"

David Hollywood
Local time: 19:18
Works in field
Native speaker of:

English
PRO pts in category: 78

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