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  3. Accounting

handelsrechtliche Anforderungen

English translation: requirements of commercial law

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:handelsrechtliche Anforderungen
English translation:requirements of commercial law
Entered by: Steffen Walter

11:18 Oct 25, 2007
German to English translations [PRO]
Bus/Financial - Accounting / Jahresabschluss
German term or phrase: handelsrechtliche Anforderungen
Satz (Fragment)
... dass die konsolidierten Zwischenbilanzen naturgemäß nicht *** jenen handelsrechtlichen Anforderungen*** entsprechen, die an einen Jahresabschluss gestellt werden.
vera12191
Germany
Local time: 00:15
The requirements of commercial law
Explanation:
One way to deal with handelsrechtlich in this context
Selected response from:

transatgees
United Kingdom
Local time: 23:15
Grading comment
Thank you for your help.
4 KudoZ points were awarded for this answer



Summary of answers provided
5The requirements of commercial law
transatgees
4German GAAP requirements
Steffen Walter


Discussion entries: 6





  

Answers


4 mins   confidence: Answerer confidence 5/5
The requirements of commercial law


Explanation:
One way to deal with handelsrechtlich in this context

transatgees
United Kingdom
Local time: 23:15
Works in field
Native speaker of: English
PRO pts in category: 35
Grading comment
Thank you for your help.

Peer comments on this answer (and responses from the answerer)
disagree  Steffen Walter: Not in this case - in accounting, this refers to the ***German GAAP*** as stipulated in the HGB (Handelsgesetzbuch - German Commercial Code). // Sure it does but you just wouldn't use this expression in accounting/annual/interim reporting.
48 mins
  -> Does the German Commercial Code not constitute commercial law?
agree  Axel Seyler (X): I agree for the reasons I disagreed with Steffen's answer (see below). I feel also that, even if the author of the source text is wrong (he is not) a translator MUST translate as is. The client is entitled to see for himself that the source text is wrong
5 hrs
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56 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
German GAAP requirements


Explanation:
This refers to German accounting principles (German GAAP) as set forth in the Handelsgesetzbuch (HGB; German Commercial Code).

So you could say that the consolidated interim statements do not, by their very nature, conform to [comply with/meet] the German GAAP requirements imposed on annual financial statements.

--------------------------------------------------
Note added at 22 hrs (2007-10-26 09:42:59 GMT) Post-grading
--------------------------------------------------

@ Axel: Regarding your comment, this involves (in my humble opinion) a fundamental misconception of what translation is all about. I reiterate that our task is to convey the meaning, rather than following a "dictionary" approach and translating mere words. By its very nature, the act of translation is equivalent to text ***creation*** and thus, to a certain degree, rewriting/editing. At the very least, such situations require a "translator's note" to the client pointing out possible interpretations of a given source term.

Steffen Walter
Germany
Local time: 00:15
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 444
Notes to answerer
Asker: Steffen, I personally opt for your version. I have checked several KudoZ links on German GAAP confirming your point of view. However, my client prefers a more neutral term. Sorry. Thank you very much for your help.


Peer comments on this answer (and responses from the answerer)
disagree  Axel Seyler (X): Steffen, I feel that translators are to translate what is there -NOT rewrite, edit, correct, etc. The author says "handelsrechtlich" NOT "German GAAP". The terms are not identical. If he had meant German GAAP he could have said so. He didn't.
4 hrs
  -> No, I strongly object. We must translate the meaning, not the words. In accounting parlance, nobody would use "commercial law requirements" as the EN equivalent when referring to "handelsrechtl. Anforderungen". See e.g. http://www.proz.com/kudoz/1070161
agree  RobinB: Now that Vera has decided to add some context (too late, though), it's clear that "German GAAP" (or: "HGB" to be more specific) is what is meant here. Axel's comments ignore the fact the in most accounting contexts, handelsrechtlich = German GAAP/HGB.
22 hrs
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