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关于Syndication fee的翻译

译界拾零 樊明璨 来源:法律翻译何季明的博客 1646浏览 0评论

关于Syndication fee的翻译

何季明 2016年1月1日

Syndication fee这个词常出现在会计类和法律类的文件中,有的词典将这个词译成“开办费”。汉语中“开办费”指企业在企业批准筹建之日起,到开始生产、经营(包括试生产、试营业)之日止的期间(即筹建期间)发生的费用支出。包括筹建期人员工资、办公费、培训费、差旅费、印刷费、注册登记费以及不计入固定资产和无形资产购建成本的汇兑损益和利息支出。

但是,Syndication fee的英文含义和“开办费”显然差别很大,甚至关系不大。

根据美国税法文件的解释:

Pursuant to 26 CFR 1.709-2 (b) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter A Income Tax; Part 1 Income Taxes; Normal Taxes and Surtaxes; Partners and Partnerships; Determination of Tax Liability], the term Syndication Expenses “are expenses connected with the issuing and marketing of interests in the partnership. Examples of syndication expenses are brokerage fees; registration fees; legal fees of the underwriter or placement agent and the issuer (the general partner or the partnership) for securities advice and for advice pertaining to the adequacy of tax disclosures in the prospectus or placement memorandum for securities law purposes; accounting fees for preparation of representations to be included in the offering materials; and printing costs of the prospectus, placement memorandum, and other selling and promotional material. These expenses are not subject to the election under section 709(b) [26 USCS § 709(b)] and must be capitalized.”

看一下“Syndication”的解释:

Syndication is the process of selling ownership rights to a particular product or group of products. In the world of business, syndication is the issuing of interests in a partnership that owns rights to certain investment products such as oil, gas and real estate. Partnerships are identified under IRS code section 761(a) as being “any organization through or by means of which any business, financial operation, or venture is carried on which is not a corporation, trust or estate.” Partnerships occur where an agreement exists between two or more people or entities to carry on some type of business venture.

“Syndication Costs”的解释

Syndicating helps spread the risk of investment, reduce liability, provide tax breaks and offer the opportunity to raise more money within the group of partners. To entice partners into the fold, syndication opportunities are packaged and promoted. Costs of syndication include expenses incurred to market the syndication opportunity such as printing and design fees and the cost of advertising. Syndication fees might also include brokerage, registration and legal fees and the cost of training brokers or dealers who will be selling the purchase of the packaged syndication.

从上面的解释看,将“syndication fee”翻译成“开办费”显然是不合适的,所以,在要求严谨的法律文件翻译中对这个词的翻译应谨慎对待。不过,老何目前还无法给出一个适合的翻译,希望以后有机会能更新这篇博文,加上适合的翻译。

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