vertragswillig
English translation: willing
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| 23:02 Mar 8, 2006 |
| German to English translations [PRO] Bus/Financial - Accounting / Annual report | |||||||
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|  Selected response from: Steffen Walter Germany Local time: 08:41 | ||||||
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Answers
21 mins confidence: 
peer agreement (net): +1
peer agreement (net): +1minded to enter into a contract Explanation: The parties were minded to enter into a contract for the sale and purchase of a house http://www.uniset.ca/other/cs4/1948Ch93.html i.e. after the noun (Only CL3 because it would be preferable to find a single adjective to use before the noun) |
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58 mins confidence:
| vertragswillige intended to enter into a contract Explanation: one more option for you |
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1 hr confidence: peer agreement (net): +1
peer agreement (net): +1| vertragswillige third parties who are knowledgeable, willing and independent Explanation: I think the style is smoother with the three adjectives in a clause and the willingness implies "contractual" |
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8 hrs confidence: peer agreement (net): +1
peer agreement (net): +1willing Explanation: Your text seems to make reference to the wording used in several International Accounting Standards/International Financial Reporting Standards (IAS/IFRS). Example: IAS 17 (Definitions) German - http://www.ifrs-portal.com/Standards_de_2006/IAS_17_de/02.ht... Der beizulegende Zeitwert ist der Betrag, zu dem zwischen sachverständigen, vertragswilligen und voneinander unabhängigen Geschäftspartnern ein Vermögenswert getauscht oder eine Schuld beglichen werden könnte. English - http://www.ifrs-portal.com/Standards_en_2006/IAS_17_en/02.ht... Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. While I largely agree with vmclaren's suggestion, the concept of "voneinander unabhängigen Geschäftspartnern/Dritten" is rendered by the "arm's length transaction", which is a term of art that should be used here. Your author seems to have used "Marktwerte" as an equivalent of "beizulegende Zeitwerte". At any rate, "fair values" is the term to go for here. Your sentence should thus read (straight out of IAS/IFRS): (Recorded/recognised) fair values correspond to the amounts for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. Reference: http://www.ifrs-portal.com/ |
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