ausführen - explain / expound / set forth ( translation glossary) Einzelhandel,Wirtschaft/Finanzwesen

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Deutsch Begriff oder Satz:	ausführen
Englisch Übersetzung:	explain / expound / set forth
Eingetragen von:	LittleBalu

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6:54am Jul 16, 2006

Übersetzungen Deutsch > Englisch [PRO]
Bus/Financial - Einzelhandel

Deutsch Begriff oder Satz: ausführen

Der Bundesfinanzhof führt insoweit aus, dass die Vereinbarung einer Sicherheitsleistung für Darlehensansprüche keinen Selbstzweck habe.

Despite having chekced the glossary entries, having trouble with the sentence, especially "ausführen"
Any help appreciated
TIA
Stephen

Stephen Sadie

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Deutschland

Notiz(en) an den/des Fragesteller(s)

xxxFrancis Lee: 9:22am Jul 16, 2006: LB and Nicole's suggestions would all work IMO, as is backed up by the conventional dictionaries. Perhaps further context would help narrow down the options, Stephen? The use of the present tense is (in German!) common in certain contexts, but here?

explain / expound

Erklärung:
ausführen (in this context) = darlegen, erklären

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Note added at 9 mins (2006-07-16 07:03:54 GMT)
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"state" might be another possibility, depending on context

Full sentence: "The Bundesfinanzhof states/explains that agreeing upon a surety for loan claims is not an end in itself" ... oder so :-)

Ausgewählte Antwort von:

LittleBalu
Deutschland

Hinweis von Fragesteller an den Antwortenden

thanks "U"
4 KudoZ-Punkte wurden für diese Antwort vergeben

ZUSAMMENFASSUNG ALLER ÜBERSETZUNGEN (ENGLISCH)

4 +6

explain / expound

LittleBalu

s.u.

RobinB

3 +1

set forth (in detail)

Nicole Schnell

Antworten

3 Min. Antwortsicherheit:

Zustimmung (Netto): +1

set forth (in detail)

Erklärung:
My take here.

Nicole Schnell
Vereinigte Staaten
Spezialgebiet
Muttersprache: Deutsch
PRO-Punkte in Kategorie: 36

3 Min. Antwortsicherheit:

Zustimmung (Netto): +6

explain / expound

Erklärung:
ausführen (in this context) = darlegen, erklären

--------------------------------------------------
Note added at 9 mins (2006-07-16 07:03:54 GMT)
--------------------------------------------------

"state" might be another possibility, depending on context

Full sentence: "The Bundesfinanzhof states/explains that agreeing upon a surety for loan claims is not an end in itself" ... oder so :-)

LittleBalu
Deutschland
Muttersprache: Deutsch
PRO-Punkte in Kategorie: 4

Hinweis von Fragesteller an den Antwortenden

thanks "U"

Hinweise an den Beantworter der Frage

Fragesteller: Nice, I had already thought of erläutern

3 Stunden Antwortsicherheit:

s.u.

Erklärung:
Tax again. In this case, "verdeckte Gewinnausschüttungen" (constructive dividends) in the overall context of "Gesellschafterfremdfinanzierung" (thin capitalisation).

The BHF's ruling referred to here is most probably one of a series of rulings on constructive dividends between 1999 and 1996, although these have also been further fleshed out in additional rulings since then. The question at issue here is whether the mere existence of collateral securing an intercompany loan is sufficient to justify the arm's length principle ("Fremdvergleich"). Essentially, what the BHF ruled was that this *might* only be the case if a third-party lender would have demanded collateral in similar circumstances *and* would have no means of otherwise influencing redemption of the loan. There are in fact far more complicated conditions attached, but you'd have to consult the literature to ascertain all the details.

With that context in mind, I think an appropriate translation would be something like:

The Federal Fiscal Court has ruled in this respect that an agreement on the collateralisation of claims under loans does not in itself uphold the arm's length principle.

RobinB
Deutschland
Muttersprache: Englisch

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Deutsch: ausführen

Englisch translation: explain / expound / set forth