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    English missing

    gemäß den §§ 300, 308 HGB nach dem Recht der Muttergesellschaft nach dem deutschen Handelsgesetzbuch…

    Subject

    gemäß den §§ 300, 308 HGB nach dem Recht der Muttergesellschaft nach dem deutschen Handelsgesetzbuch und dem deutschen Aktiengesetz

    [finan.]
    Sources
    Dem Konzernabschluss liegen Jahresabschlüsse der Konzerngesellschaften zugrunde, die unter Anwendung einheitlicher Bilanzierungs- und Bewertungsmethoden gemäß den §§ 300, 308 HGB nach dem Recht der Muttergesellschaft nach dem deutschen Handelsgesetzbuch und dem deutschen Aktiengesetz aufgestellt wurden.
    Comment
    The consolidated financial statements are based on the annual financial statements of the companies of the XY group which were prepared using uniform accounting and valuation principles in accordance with (in compliance with/pursuant to) §§ 300, 308 of the German Commercial Code, in accordance with national law of the state in which the parent company is incorporated, in accordance with the German Commercial Code and the German Stock Corporation Act.

    I'm having some trouble interpreting the end of this sentence... I'd appreciate some assistance from Fachkundigen :)
    Author covellite (520987) 31 Oct 14, 16:40
    Comment
    The consolidated financial statements are based on the annual financial statements of the companies of the XY group which were prepared using uniform accounting and valuation principles in accordance with (in compliance with/pursuant to) the national law of the state in which the parent company is incorporated, which means according to the sections 300, 308 of the German Commercial Code, the further provisions of the German Commercial Code, and the German Stock Corporation Act.

    So würde ich es auflösen. Deinen Satzanfang finde ich OK. Und ob man nun in accordance with/in compliance with/pursuant to schreibt ist meiner Meinung nach egal.
    #1Author mad (239053) 31 Oct 14, 17:00
    Comment
    Thanks mad :)
    #2Author covellite (520987) 31 Oct 14, 17:28
     
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