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Handelsrechtliche Bilanz

English translation: German GAAP balance sheet

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Handelsrechtliche Bilanz
English translation:German GAAP balance sheet
Entered by: Sebastian Witte

10:13 Aug 10, 2016
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Handelsrechtliche Bilanz
Dear all,

I am translating a financial regulation report on a bank's financial stability, i.e. its adherence to equity requirements under applicable regulatory law. It is a German partnership of a certain type.

I am unsure whether "Handelsrechtliche Bilanz" means annual financial statements (Handelsbilanz) or balance sheet/statement of financial position in accordance with HGB accounting/German GAAP (Bilanz nach HGB-Recht) or perhaps something else here?

Tabelle 6:
Aufgliederung der Eigenmittelbestandteile der handelsrechtlichen Bilanz und Zuordnung zur Eigenmittelstruktur
TEUR
Handelsrechtliche Bilanz
Verweis auf Eigenmittelstruktur
Aktiva
Aktien und andere nicht festverzinsliche Wertpapiere
k.A.
davon
Instrumente des Ergänzungskapitals von Unternehmen der Finanzbranche

Best regards,

Sebastian Witte
Sebastian Witte
Germany
Local time: 22:13
German GAAP balance sheet
Explanation:
Hi Sebastian,

You appear to be translating an "Offenlegungsbericht" (Pillar 3 Disclosure Report) for a German bank classified as a medium-sized institution.

The term "handelsrechtliche Bilanz" is being contrasted with the "aufsichtsrechtliche Bilanz" (regulatory balance sheet), so unless this mid-sized bank (exceptionally) reports under IFRSs, the appropriate translation is going to be "German GAAP balance sheet", as you rather suspect yourself.

A comment on terminology: rather confusingly, "Eigenmittelbestände" are "equity items", whereas "Eigenmittelanforderungen" are "own funds requirements". The language of the CRR/CRD and the EBA is one where you just have to learn the vocabulary, I'm afraid.
Selected response from:

RobinB
United States
Local time: 15:13
Grading comment
Thank you, Robin.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1German GAAP balance sheet
RobinB
3Balance Sheet; Profit and Loss Account
Andrew Bramhall


  

Answers


18 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Balance Sheet; Profit and Loss Account


Explanation:
and ' handelsrechtlich' just means ' in/under commercial law';

Andrew Bramhall
United Kingdom
Local time: 21:13
Does not meet criteria
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Login to enter a peer comment (or grade)

22 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
German GAAP balance sheet


Explanation:
Hi Sebastian,

You appear to be translating an "Offenlegungsbericht" (Pillar 3 Disclosure Report) for a German bank classified as a medium-sized institution.

The term "handelsrechtliche Bilanz" is being contrasted with the "aufsichtsrechtliche Bilanz" (regulatory balance sheet), so unless this mid-sized bank (exceptionally) reports under IFRSs, the appropriate translation is going to be "German GAAP balance sheet", as you rather suspect yourself.

A comment on terminology: rather confusingly, "Eigenmittelbestände" are "equity items", whereas "Eigenmittelanforderungen" are "own funds requirements". The language of the CRR/CRD and the EBA is one where you just have to learn the vocabulary, I'm afraid.

RobinB
United States
Local time: 15:13
Meets criteria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 993
Grading comment
Thank you, Robin.
Notes to answerer
Asker: Thanks!


Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak
1 hr
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