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Überleitung nach HGB

English translation: HGB reconciliation

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Überleitung nach HGB
English translation:HGB reconciliation
Entered by: Chris Rowson
Options:
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18:00 Mar 17, 2002
German to English translations [PRO]
Bus/Financial
German term or phrase: Überleitung nach HGB
Company A is preparing its accounts under IAS. Company B own 60% of the shares in Company A.

The Annual Report of Company A will contain a page showing "Überleitung nach HGB ( siehe Layout )"

I understand roughly what is happening here, but what is a good way to translate "Überleitung" here?

From different, though related contexts I have "conversion" and "transfer". Woywode gives "rollover". Any recommendations?
Chris Rowson
Local time: 05:24
GCC (or ACC) reconciliation
Explanation:
This concerns the reconciliation of the IAS accounts with the commercial code. Not knowing where the company is registered I can't tell if it is the German or the Austrian commercial code.
Selected response from:

Roy Fox
Austria
Local time: 05:24
Grading comment
Thankyou!
3 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1GCC (or ACC) reconciliation
Roy Fox
4Transition after HGB
GBChrista
4Conversion to German Commercial Codewrtransco
4link to HGB
Manuela Schilling


  

Answers


12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
GCC (or ACC) reconciliation


Explanation:
This concerns the reconciliation of the IAS accounts with the commercial code. Not knowing where the company is registered I can't tell if it is the German or the Austrian commercial code.

Roy Fox
Austria
Local time: 05:24
PRO pts in pair: 74
Grading comment
Thankyou!

Peer comments on this answer (and responses from the answerer)
agree  Alison Schwitzgebel: yup!
11 hrs
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14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Conversion to German Commercial Code


Explanation:
did years ago Conversion to US GAAP....

wrtransco
Local time: 23:24
Native speaker of: Native in GermanGerman
PRO pts in pair: 236
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
link to HGB


Explanation:
could it be that they are simply talking aobut an online-report?

I wouldn't translate "HGB" - they specifically refer to the German one only, don't they?

Manuela Schilling
Local time: 05:24
Native speaker of: Native in GermanGerman
PRO pts in pair: 7
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20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Transition after HGB


Explanation:
or according to instead of after

GBChrista
Germany
Local time: 05:24
Native speaker of: Native in GermanGerman
PRO pts in pair: 69
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