Parerea mea e ca ar trebui pastrat termenul in engleza, cu o explicatie intre paranteze, pentru ca nu exista echivalenta in sistemul romanesc - din cate inteleg notiunea apartine exclusiv sistemului din UK.
Termenul a fost propus pentru traducere in germana, iar colegii traducatori au recomandat pastrarea sintagmei netradusa, cu explicatie intre paranteze:
http://www.proz.com/kudoz/english_to_german/finance_general/...
Intr-un material de specialitate (Key aspects and problem areas in the jurilinguistic translation of certain forms of legal contracts in terms of terminology transfer between two different legal systems: Polish and English) se discuta oportunitatea pastrarii in limba sursa a unor astfel de notiuni, dar se recomanda explicarea lor intre paranteze.
"One example that illustrates this type of functional equivalent is ‘a contracting-out certificate’ complemented by additional information ‘under the Pension Schemes Act 1993’ (ST1) that refers to an option given to certain Civil Service employees to contract out of the State Earnings Related Pension Scheme by joining occupational or personal pension schemes in the United Kingdom. The legal concept of the English ‘contracting-out certificate’ does not exist in the Polish legal tradition. For the purpose of the official translation of contracts the legal meaning of this non-equivalent term is most precisely conveyed by the use of a descriptive paraphrase with the original in parenthesis: ‘Zaświadczenie o odłączeniu się drogą umowy (contracting-out certificate) ‘Certificate confirming contracting-out by way of agreement (contracting-out certificate)’.
http://www.google.de/url?sa=t&rct=j&q=&esrc=s&source=web&cd=...