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|Russian to English translations [PRO]|
|Russian term or phrase: ЛТЕДЙФПТЩ РП ОЕ РТЕДЯСЧМЕООЩН ФТЕВПЧБОЙСН|
|пВЯСЪБФЕМШУФЧБ РП ДПЗПЧПТБН [РП ЛПФПТЩН ЧЩДБМЙУШ ЧЕЛУЕМС -- trans.] РПМОПУФША ОЕ ЧЩРПМОЕОЩ, ПДОБЛП ЛТЕДЙФПТЩ ОЕ РТЕДЯСЧЙМЙ РПЛБ ЧЕЛУЕМС Л ХРМБФЕ, ОП УПИТБОСАФ ЪБ УПВПК ЬФП РТБЧП. фБЛЙН ПВТБЪПН, ЪБМПЗПЧЩЕ ЛТЕДЙФПТЩ СЧМСАФУС РПФЕОГЙБМШОЩНЙ ЛТЕДЙФПТБНЙ РП ОЕ РТЕДЯСЧМЕООЩН ФТЕВПЧБОЙСН.|
This is from an auditor's report on identification of accounts receivable of a bankrupt company. First discussed are outstanding debts secured by pledge (top priority), and there is only one pledge-secured debt listed;
then tax/social welfare fund arrears; finally promissory notes that have been issued. I understand the "ЪБМПЗПЧЩЕ ЛТЕДЙФПТЩ" to mean the creditors whose claims are secured by the promissory notes. Since the notes have not yet been presented for redemption, those creditors' claims have not yet been identified or validated.
So how does an accountant refer to this kind of situation?
I instinctively wanted to work in the adjective "latent" somehow to describe those claims, but I don't think that is a valid term here.
One request -- please don't suggest some conglomeration of dictionary definitions, I need an accepted term or phrase used in conventional U.S. or U.K. accounting-ese.
|unasserted claim, potential claimant|
These are the two terms you may want to use to eventually come up with a proper wording:
unasserted claim -ОЕРТЕДЯСЧМЕООПЕ ФТЕВПЧБОЙЕ - I've seen this term in many legal and financial documents prepared by professional lawyers and auditors who are native English speakers
We have prepared and furnished to you a description and evaluation of certain other contingencies relating to unasserted claims and assessments, set forth below, involving matters known as due diligence priority items with respect to which our lawyers have provided a legal consultation.
There are no unasserted claims or assessments, in-cluding those our lawyers have advised us of, that are probable of assertion and must be disclosed in accor-dance with Statement of Financial Accounting Stan-dards No. 5, Accounting for Contingencies.
potential claimant - (РПФЕОГЙБМШОЩК) ЙУФЕГ, УФПТПОБ, РТЕДЯСЧМСАЭБС ФТЕВПЧБОЙЕ, РТЕФЕОДЕОФ
Selected response from:
Local time: 22:15
|Thanks, Julia, "unasserted" was the word I was looking|
for, and your examples give me something solid to go on.
4 KudoZ points were awarded for this answer
12 mins confidence:
As you requested not to resort to dictionary definitions, I am giving you the explanation from the Web to support my point:
MORTGAGEE - He to whom a mortgage is made.
He is entitled to the payment of the money secured to him by the mortgage; he has the legal estate in the land mortgaged, and may recover it in ejectment, on the other hand he cannot commit waste, he cannot make leases to the injury of the mortgagor, and he must account for the profits he receives out of the thing mortgaged when in possession.
Note added at 2001-12-28 05:57:20 (GMT)
Sorry - I was wrong. How about \'potential lienors\'?
|Sorry, this is about promissory notes, not real estate|
1 hr confidence: peer agreement (net): +2
potential bill creditors
i would use the above - РПФЕОГЙБМШОЩЕ ЛТЕДЙФПТЩ РП ЧЕЛУЕМСН
relevant dictionaries checked
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