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Bilanzfälschung

falsification of accounts; accounting fraud

noun bi-LANTS-fael-shoong Rare
People & Society Crime

Usage Note

Bilanzfälschung (§331 HGB) is manipulating a company's balance sheet to misrepresent its financial position; it is a common charge in corporate fraud prosecutions alongside Untreue (breach of fiduciary duty).

Examples

"Im Wirecard-Skandal spielte Bilanzfälschung eine zentrale Rolle."

Natural Translation

Falsification of accounts played a central role in the Wirecard scandal.

Literal Translation

In the Wirecard-scandal played accounting-fraud a central role.

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