AllegroTrans Dec 18, 2020:

Contextless questions beget contextless answers

Daryo Dec 17, 2020:

@ Asker If this "French chart of accounts" was done properly each account should have a number as part of the label, and if it was done according to "le Plan comptable général" that account number would be a good clue as to what to expect to be in this account "prêts sur prise en charge".

https://fr.wikipedia.org/wiki/Plan_comptable_général_(France...

https://en.wikipedia.org/wiki/French_generally_accepted_acco...

This account could be a subdivision of
16. Emprunts et dettes assimilées
Le compte 16 enregistre d'une part les emprunts, d'autre part les dettes financières assimilées à des emprunts, ...

https://fr.wikipedia.org/wiki/Plan_comptable_général_(France...

So, what's the number of this account?

Daryo Dec 17, 2020:

@Nikki Scott-Despaigne Accounting is about tracking/recording movements of money, so I can't see what else "prêts" could be if not "loans / borrowed money"?

That is certain, but apart from that we don't even know for sure if it's a loan taken by this company, or given to someone by this company!!!

"prêts sur XYZ" (like "prêts sur gages") indicates that XYZ is the guarantee that the money will be repaid. A company could take a loan "on an expected payment" (the whole principle of "factoring invoices") so this "prise en charge" would be some kind of expected payment that would be used to repay this loan. Again, accounting is about money, so "prise en charge" is about someone "taking care of (/=paying)" some costs. The kind of "prise en charge des passagers" you describe could hardly be translated into numbers to put into an account recording loans.

Even with these few elements more or less certain, too much is missing for anything else than a free-for-all wild guessing.

AllegroTrans Dec 17, 2020:

There is context,, asker If you want seripusly considered answers, please provide it

Nikki Scott-Despaigne Dec 16, 2020:

prise en charge An airline might be considered as having passengers "under its responsibility" (pris en charge) once they have passed a particular point in the process or a physical point in the airport, for example. It may not be a loan here, but there are no doubt ways of thinking round this example so that it could be the case. Also wondering if it might not even be a reference to the costs of certain individuals being under an airline's responsibility and "ready" to be covered to the amount stated in the column.
That same airline also has employees for whom certain aspects of medical or indeed other types of insurance cover may include advance of funds, (loans) conditional upon various types of care or treatment have been signed for.
This is all terribly uncertain and if surrounding context in the source document provides nothing useful, then you need to ask our client. If that is not possible, then a footnote will be necessary. Do bear in mind "prise en charge" can be translated in more than one way.

Daryo Dec 16, 2020:

there is a context ... - other accounts in the same group / heading
- knowing how this company operates.

All that can be reasonably inferred so far is that:

"prêts sur prise en charge"

is about loans (given or taken by this aviation company, not obvious which one it is!) that will be repaid once this " prise en charge" has been done, i.e. when some costs get paid / recovered (to whom by who? - mystère et boule de gomme)

More information is definitely needed.

Suzie Withers Dec 16, 2020:

"Prise en charge" can mean a few different things, so yes, either we need more context or you need to ask the client.

As AllegroTrans says, "prets" are loans, but it's what they are for that needs clarification

AllegroTrans Dec 16, 2020:

Yes, there is context This is an item in the airline company's accounts, so there are other items above and below this. If you can provide these, it can help us to get a handle.

Neveen Abdallah (asker) Dec 16, 2020:

there is no context. it is the name of an account of an airline company.

AllegroTrans Dec 16, 2020:

More context please I think we need some of the surrounding headings. It occurs to me that these could be loans to employees (for care needs?) but without some context it's not possible to be certain