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23:59 Oct 18, 2002 |
English to French translations [PRO] Bus/Financial | |||||
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| Selected response from: Eva Blanar Hungary Local time: 16:15 | ||||
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4 +2 | une perte nette dans l'évaluation au prix de marché |
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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 |
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