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deferred tax offset against the pension scheme deficit

French translation: impôts reportés compensés au régime de pension / régime de retraite / régime de rente

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08:16 Feb 14, 2009
English to French translations [PRO]
Bus/Financial - Accounting
English term or phrase: deferred tax offset against the pension scheme deficit
Deferred tax timing differences arise from both the movements on deferred tax offset againts the pension scheme deficit and movements on deferred tax provisions.

merci
Sylvie André
France
Local time: 22:07
French translation:impôts reportés compensés au régime de pension / régime de retraite / régime de rente
Explanation:
Termium / * Avantages sociaux
* Sécurité sociale et assurance-emploi :

régime de pension

régime de retraite

régime de rente

Termium / * Comptabilité générale
* Gestion budgétaire et financière
* Investissements et placements
* Bourse

offset = compenser / opérer compensation / contrebalancer

DEF – Réduire le solde d'un compte en lui opposant le solde d'un autre compte, par exemple un actif financier, ou encore un gain et une perte, de manière à ne présenter que le solde net plutôt que chaque solde séparément.


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Note added at 5 hrs (2009-02-14 13:49:23 GMT)
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GDT / Droit - Finance :

compensation = compensation n. f.

Définition :
The extinction of debts of which two persons are reciprocally debtors by the credits of which they are reciprocally creditors; the payment of a debt by a credit of equal amount; a set-off.

Sous-entrée(s) :
quasi-synonyme(s)
clearing
offsetting
*** offset
Note(s) :
When two persons are equally indebted to each other, there takes place a compensation between them, which extinguishes both debts. Compensation is, therefore, a reciprocal liberation between two persons who are creditors and debtors to each other, which liberation takes place instead of payment, and prevents a circuity.
Compensation is of three kinds: 1. legal or by operation of law; 2. compensation by way of exception; and, 3. by reconvention.
Compensation very nearly resembles the set-off of the common law. The principal difference is this, that a set-off, to have any effect, must be pleaded; whereas compensation is effectual without any such plea, only the balance is a debt.
Selected response from:

Arnold007
Canada
Local time: 16:07
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
3impôts reportés compensés au régime de pension / régime de retraite / régime de rente
Arnold007
3impôts reportés imputés au déficit du fonds de retraite
Eutychus


Discussion entries: 1





  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
impôts reportés imputés au déficit du fonds de retraite


Explanation:
(ou bien "le report d'impôt imputé...")

Eutychus
Local time: 22:07
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
impôts reportés compensés au régime de pension / régime de retraite / régime de rente


Explanation:
Termium / * Avantages sociaux
* Sécurité sociale et assurance-emploi :

régime de pension

régime de retraite

régime de rente

Termium / * Comptabilité générale
* Gestion budgétaire et financière
* Investissements et placements
* Bourse

offset = compenser / opérer compensation / contrebalancer

DEF – Réduire le solde d'un compte en lui opposant le solde d'un autre compte, par exemple un actif financier, ou encore un gain et une perte, de manière à ne présenter que le solde net plutôt que chaque solde séparément.


--------------------------------------------------
Note added at 5 hrs (2009-02-14 13:49:23 GMT)
--------------------------------------------------

GDT / Droit - Finance :

compensation = compensation n. f.

Définition :
The extinction of debts of which two persons are reciprocally debtors by the credits of which they are reciprocally creditors; the payment of a debt by a credit of equal amount; a set-off.

Sous-entrée(s) :
quasi-synonyme(s)
clearing
offsetting
*** offset
Note(s) :
When two persons are equally indebted to each other, there takes place a compensation between them, which extinguishes both debts. Compensation is, therefore, a reciprocal liberation between two persons who are creditors and debtors to each other, which liberation takes place instead of payment, and prevents a circuity.
Compensation is of three kinds: 1. legal or by operation of law; 2. compensation by way of exception; and, 3. by reconvention.
Compensation very nearly resembles the set-off of the common law. The principal difference is this, that a set-off, to have any effect, must be pleaded; whereas compensation is effectual without any such plea, only the balance is a debt.

Arnold007
Canada
Local time: 16:07
Works in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 124

Peer comments on this answer (and responses from the answerer)
neutral  Stéphanie Soudais: Je me trompe peut-être, mais "compenser à" est incorrect
1 hr
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