Glossary entry (derived from question below)
Deutsch term or phrase:
für handelsrechtliche Zwecke ermittelt
Englisch translation:
determined according to German HGB accounting principles [German GAAP]
Deutsch term
für handelsrechtliche Zwecke
Es werden die für handelsrechtliche Zwecke ermittelten Beträge zur Berücksichtigung
(1) einer „verlustfreien Bewertung“ und
(2) einer Abwertung auf aktuelle und unter den Standardkosten liegenden Beschaffungspreise
nicht in das Konzernreporting einbezogen (für US-GAAP-Zwecke somit „rückgängig gemacht“)
| 3 +2 | determined according to German HGB accounting principles |
DC Josephs
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| 3 -1 | for commercial law purposes |
Carolyn Brice
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| 3 -1 | Commercial purposes |
LalithaN
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Oct 4, 2007 08:25: Steffen Walter changed "Term asked" from "handelsrechtliche Zwecke" to "für handelsrechtliche Zwecke"
Oct 8, 2007 12:17: Steffen Walter changed "Edited KOG entry" from "<a href="/profile/97386">smeinke's</a> old entry - "für handelsrechtliche Zwecke"" to ""determined according to German HGB accounting principles""
Proposed translations
determined according to German HGB accounting principles
"Under German (HGB) accounting principles, the annual financial statements consist of a company’s balance sheet, profit and loss account, the notes to the financial statements and the management report. The annual financial statements of a public company are prepared by its executive board, audited by a certified public accountant (in Germany: Wirtschaftsprüfer) and adopted by the supervisory board."
This is what I believe is going on - hth!
Griechenland
A linguist born and bred
Native in: Englisch 
, Französisch
Works in: Französisch > Englisch, Deutsch > Englisch, Griechisch > Englisch
for commercial law purposes
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RobinB
: But in accounting it refers to German GAAP/HGB accounting, not "commercial law" as such.
1 Stunde
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Ok, good to know.
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Commercial purposes
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Note added at 26 mins (2007-10-04 06:58:00 GMT)
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handelsrechtliche Vorschriften is translated as commercial regulations so I have applied the same meaning here
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BrigitteHilgner
: I'm afraid this is too general. Somehow the law has to come into the expression.
57 Min.
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The meaning for "handelsrechtliche Vorschriften" is obtained from www.linguatec.net
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| disagree |
RobinB
: This is accounting, where the term refers to German GAAP/HGB accounting (in contrast to e.g. US GAAP or IFRS accounting).//If you're just guessing (and you are!), please rate your answer with a confidence level of 1.
1 Stunde
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I partly based my answer on the dictionary source referred above. Ofcourse, it was a guess work and I should have rated as one.
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