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unrecognized after-tax mark-to-market loss

French translation: perte nette non-constatée dans l'évaluation au prix de marché

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:unrecognized after-tax mark-to-market loss
French translation:perte nette non-constatée dans l'évaluation au prix de marché
Entered by: Yolanda Broad
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23:59 Oct 18, 2002
English to French translations [PRO]
Bus/Financial
English term or phrase: unrecognized after-tax mark-to-market loss
forward contracts outstanding with an unrecognized after-tax mark-to-market loss
Coreen
une perte nette dans l'évaluation au prix de marché
Explanation:
une perte nette (après impôts) non enregistrée dans l'évaluation au prix de marché

perte nette = net loss or after-tax loss (that is, the carrying amount of that asset will be measured after tax - in case of a loss it does not make much difference, that's true, but accountants prefer to be very specific, so I saw already 'perte nette après impôts' as well).

I am not very sure about the proper French equivalent of *unrecognized* (it is basically what was not accounted for, not charged yet, not taken account of - that is, this asset is in the books with either the acquisition/historical cost or the last valuation result, but since the time of the purchase/ valuation, there was a decline in its market value)

Please note that there is a slight difference between the expressions of mark-to-market and mark to market. The former (our problem here) is a simple statement of an asset's value based on the current market price. (E.g. under the forward contract I've got to buy something at the price of X - if the other party has a put option, so I've no choice -, but the price in the meantime dropped by 10%: this is a loss, to be recognised in the books at the end of the accounting period. However, if the exercise of the put option takes place after the balance sheet date, when the market price is only 5% inferior to X, part of this loss will be 'recovered'). A mark to market analysis tends to be more complicated (with latent values and trends).
HTH,
Eva
Selected response from:

Eva Blanar
Hungary
Local time: 07:15
Grading comment
merci
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2une perte nette dans l'évaluation au prix de marché
Eva Blanar


  

Answers


6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
une perte nette dans l'évaluation au prix de marché


Explanation:
une perte nette (après impôts) non enregistrée dans l'évaluation au prix de marché

perte nette = net loss or after-tax loss (that is, the carrying amount of that asset will be measured after tax - in case of a loss it does not make much difference, that's true, but accountants prefer to be very specific, so I saw already 'perte nette après impôts' as well).

I am not very sure about the proper French equivalent of *unrecognized* (it is basically what was not accounted for, not charged yet, not taken account of - that is, this asset is in the books with either the acquisition/historical cost or the last valuation result, but since the time of the purchase/ valuation, there was a decline in its market value)

Please note that there is a slight difference between the expressions of mark-to-market and mark to market. The former (our problem here) is a simple statement of an asset's value based on the current market price. (E.g. under the forward contract I've got to buy something at the price of X - if the other party has a put option, so I've no choice -, but the price in the meantime dropped by 10%: this is a loss, to be recognised in the books at the end of the accounting period. However, if the exercise of the put option takes place after the balance sheet date, when the market price is only 5% inferior to X, part of this loss will be 'recovered'). A mark to market analysis tends to be more complicated (with latent values and trends).
HTH,
Eva

Eva Blanar
Hungary
Local time: 07:15
Native speaker of: Hungarian
PRO pts in pair: 123
Grading comment
merci

Peer comments on this answer (and responses from the answerer)
agree  GILOU
58 mins

agree  JCEC
7 hrs
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