a | b | c | d | e | f | g | h | i | j | k | l | m | n | o | p | q | r | s | t | u | v | w | x | y | z

Alignment

Source and target files are matched side-by-side to create a translation memory.

American Bar Association

Professional organisation of lawyers, judges and law students in the United States.

American Translators Association

Professional organisation of translators and interpreters in the United States.

Annual, interim and quarterly reports

Reports containing information about the course of a company's business in the past financial year or quarter that include the management report, balance sheet, income statement and notes to the financial statements.

Annual report

A report containing information about the course of a company's business in the past financial year that includes the management report, balance sheet, income statement and notes to the financial statements.

Audit opinion

A post-audit certification issued by the auditor stating whether or not a company's annual financial statements conform to the generally accepted accounting principles.

Audit report

Report on the subject, nature, scope and findings of an audit of a company's financial statements.

Base prospectus

Contains information about the issuers and the securities being offered.

Brexit

The United Kingdom's exit from the European Union.

Bundesverband der Dolmetscher und Übersetzer e. V.

The BDÜ represents the interests of its member associations and individual members and is a point of contact for the economic and legal sectors, academia, political institutions and the general public. The BDÜ regularly updates its members on the latest trends and developments in the translation and interpretation sector.

CAT

Computer-aided translation – a form of language translation in which a human translator uses computer software and databases to support and facilitate the translation process.

CFA

Chartered Financial Analyst – a professional credential bestowed by the US-based CFA Institute primarily on financial analysts. Candidates must pass three exams and have at least four years of industry experience.

Characters (with spaces)

This information is used to determine the line count (standard lines).

Compliance

The act or process of complying with laws, guidelines and internal company standards and regulations.

Consistent terminology

Academic texts define consistency as "free from contradictions". With respect to translations, consistency also means that for one and the same term in the source text, the same corresponding term is always used in the translation.

Corporate governance

A system of rules and practices used to control and direct a company.

CPA

Certified Public Accountant – a professional title given to auditors in the United States.

Due diligence

A review and analysis of a company with respect to its economic, legal and financial situation conducted by a prospective buyer, for instance.

Editable format

Editable file formats such as Microsoft Word (*.doc; *.docx), Microsoft Excel (*.xls; *.xlsx), Microsoft PowerPoint (*.ppt; *.pptx) as opposed to non-editable PDF or image file formats (*.jpeg; *.png).

File format

At LINGUA LEGIS, we handle documents in the following file formats: Microsoft Word (*.doc; *.docx; *.rtf; *.htm), Microsoft Excel (*.xls; *.xlsx), Microsoft PowerPoint (*.ppt; *.pptx), OpenDocument (*.odt; *.ott; *.odm; *.ods; *.ots), Adobe InDesign (*.idml), Adobe FrameMaker (*.mif), QuarkXPress (*.xtg; *.tag) and Adobe Acrobat (*.pdf).

Fund prospectus

Sales prospectus that must be made available to investors prior to subscription.

Interdisciplinary approach

LINGUA LEGIS uses translators with different areas of expertise depending on the type of text that needs to be translated. This approach allows us to appropriately translate complex texts.

Key Audit Matters

The auditor's report on the matters and risks that were of most significance in the audit of the financial statements.

LINGUA LEGIS

LINGUA LEGIS are your experts for premium legal and financial translation services in Frankfurt, Germany.

M&A

Mergers & acquisitions – a general term for corporate transactions (mergers, acquisitions, takeovers, spin-offs, carve-outs, collaborative ventures, etc.).

Moving documents

Documents prepared by a team and revised on an ongoing basis.

Private equity

Capital that is provided by investors and used by investment firms to invest in private companies for the purpose of generating returns.

Proofreader

At LINGUA LEGIS, a second translator reviews every translation to ensure that the target text is complete, substantively correct and free from grammar and spelling mistakes and that the style and terminology are consistent and match the original.

Proofreading

At LINGUA LEGIS, a second translator reviews every translation to ensure that the target text is complete, substantively correct and free from grammar and spelling mistakes and that the style and terminology are consistent and match the original.

S/MIME certificate

Standard used for encrypting and signing e-mails.

Secure e-mail portal

Customers can send LINGUA LEGIS their confidential documents via our secure e-mail portal: https://securemail.lingualegis.de.

Securities prospectus

Contains information on the type, subject matter and risks of securities.

Source language

The language in which the document to be translated was written.

Standard line

Translations are billed according to the automatic line count (based on the industry standard of 52 keystrokes per line).

Target language

The language into which the document is to be translated.

Terminology database

Terminology is saved and managed using terminology databases. The databases are used during the translation process to ensure consistency.

Translation memory

A linguistic database that captures and saves the source and target texts for future use.

VAT number

The VAT identification number is a unique identifier given to a company within the European Union for value added tax purposes. It is needed for settling goods and services between companies within the European Union.

Venture capital

Capital invested in start-up companies and small businesses.