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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:
Passiven ohne Eigenkapitalcharakter
equity and liability items without an equity nature
This question was closed without grading. Reason: Answer found elsewhere
German to English translations [PRO] Bus/Financial - Accounting / Vollständigkeitserklärung
German term or phrase:Passiven ohne Eigenkapitalcharakter
Die Herren X und Y garantieren nach bestem Wissen, dass in der Jahresrechnung 2007 und im Zwischenabschluss per (Datum) (Einzelabschluss und Konzernrechnung) alle ***Passiven ohne Eigenkapitalcharakter*** erfasst und nicht höher als die ausgewiesenen Beträge sind.
I would appreciate some help from the accounting/finance professionals with this concept -
I apologize once again for limiting the posting to ProZ.com members; I hadn't realized that it would keep out some very well-respected, experienced translators. Many thanks to Ted Wozniak and RobinB, who graciously emailed me directly. In the end, I opted for Ted's version: "equity and liability items without an equity nature" Here is Ted's explanation: Literally, "equity and liability items without an equity nature", in other words, "pure/true" liabilities. A bit odd as one normally talks about equity items that have a debt nature, not liabilities with an equity nature (due to tax rules). But two sides of the same coin.