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Business terminology

English translation: requirement to reinstate original values

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Wertaufholungsgebot
English translation:requirement to reinstate original values
Entered by: andreaIS (X)

07:11 Jan 24, 2001
German to English translations [PRO]
Science
German term or phrase: Business terminology
I need help with the translation of the following terms found in an Annual Report. Corresponding context follows the term:

1. Stichtagskurse: höhere Stichtagskurse des US $ und britischen Pfunds

2. Wertaufholungsgebot: Die Erhöhung der Position "Anteile an verbundenen Unternehmen setzt sich aus... und der auf Grund der veränderten Steuergesetzgebung notwendigen Zuschreibung des Wertes unserer amerikanischen Tochtergesellschaft (Wertaufholungsgebot) in Höhe von...zusammen.

3. Lohnkonfektionierung: Die Aufwendungen für die Lohnkonfektionierung in Ungarn ließen die Ergebnisposition "Aufwendungen für bezogene Waren" ansteigen

4. KonTraG: Um den Anforderungen des KonTraG zu genügen, haben wir das in der Firma bestehende Risikomanagement-System aktualisiert und, wo notwendig erweitert. Alle denkbaren Risiken, auch die nicht versicherbaren, haben wir bewertet und eingestuft, um so weit wie möglich Vorsorge zur Vermeidung, Abwendung bzw. Schadensbegrenzung zu treffen.

Thanks and Danke
andreaIS (X)
Local time: 10:47
see body of answer
Explanation:
1 exchange rate on balance sheet date
2 requirement to reinstate original values
3 sub-contracted finishing (or you may need to use something other than finishing, it depends on the nature of the work involved)
4 This is the law:
Gesetz zur Kontrolle und Transparenz in Unternehmensbereich.
I would leave the acronym as it is, maybe with an explanatory footnote.
Selected response from:

Tim Drayton
Cyprus
Local time: 18:47
Grading comment
Thanks, this helped a lot.
Andrea.
4 KudoZ points were awarded for this answer



Summary of answers provided
nasee body of answer
Tim Drayton


  

Answers


1 hr
see body of answer


Explanation:
1 exchange rate on balance sheet date
2 requirement to reinstate original values
3 sub-contracted finishing (or you may need to use something other than finishing, it depends on the nature of the work involved)
4 This is the law:
Gesetz zur Kontrolle und Transparenz in Unternehmensbereich.
I would leave the acronym as it is, maybe with an explanatory footnote.

Tim Drayton
Cyprus
Local time: 18:47
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 154
Grading comment
Thanks, this helped a lot.
Andrea.
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