Feb 22, 2010 08:29
14 yrs ago
English term

consolidated disclaimer

English to French Other Law (general)
Consolidated Disclaimer for Enterprise, Commercial, Public Sector, and Unsolicited Bids

merci !

Discussion

FX Fraipont (X) Feb 22, 2010:
Disclaimer about consolidated financial statement? In this source, it is not the "disclaimer" that is "consolidated", but a "disclaimer" is issued regarding a "consolidated financial statement" or a "consolidated department".
" KPMG LLP performed the consolidated Department audit and six of the ten component audits. Two other independent public accounting firms performed the remaining four component audits, upon which KPMG LLP relied when issuing the report on the consolidated financial statements. For FY 2003, PricewaterhouseCoopers LLP performed the consolidated Department audit ....

The Department received a disclaimer of opinion on its FY 2004 financial statements. The consolidated disclaimer was caused by a disclaimer on the financial statements of the OJP. ..."
http://www.justice.gov/ag/annualreports/pr2004/P3/p004-7.htm

Proposed translations

12 hrs
Selected

clause limitative (ou exonératoire) de responsabilité jointe / consolidée

Hélas, plus de mots en français qu'en anglais ...
disclaimer : clause limitative ou exonératoire de responsabilité
consolidation : consolidation, fusion, jonction des poursuites
"Lorsque différentes actions en justice portent sur les mêmes questions de droit ou de fait, il peut être ordonné un procès unique. Un jugement commun sera rendu sur toutes les questions identiques. la jonction des actions peut aussi concerner des questions de procédure, afin d'éviter des coûts et des délais inutiles. Fed.Rules of Civ.proc., rule 42(a))."
Le tout : Dahl's Law Dictionary.
Dans "disclaimer", au sens juridique, le mot clause est compris, donc à reprendre.
Ce qui éclaire toute la phrase.
Rien, ici, ne permet de choisir entre limitative ou exonératoire.
Le reste du texte le permettra peut-être.
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4 KudoZ points awarded for this answer. Comment: "merci !"
30 mins

desistement consolide

cession en faveur de....
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6 hrs

dénégation de responsabilité consolidée

http://www.bsepsu.com/Sebidip/sched8-PARTD.pdf : "The consolidated disclaimer clause of the recognised stock exchanges: The disclaimer
clauses of the recognised stock exchanges shall be combined into a single disclaimer
clause with appropriate reference to individual recognised stock exchanges."

Disclaimer clause : clause de dénégation de responsabilité
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