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survaleur

English translation: consolidation excess

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:survaleur
English translation:consolidation excess
Entered by: Lzz
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12:00 Aug 7, 2006
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: survaleur
I know this is usually translated as goodwill, but the client uses the English term 'goodwill' for goodwill, and makes the following distinction:
"Le goodwill correspond à la quote-part de survaleur non affectée à la clientèle."

I found "unrecorded book value" on eurodicautom, but with the following definition: "a consolidation difference recorded as an asset in the consolidated balance sheet.Such an item can only be recorded if,in the balance sheet of the acquired company,assets or goodwill have been undervalued."
Hence, this seems to be a sub-set of goodwill (i.e. undervalued goodwill) rather than a broader concept.

Alternatively, could the use of English 'goodwill' be a faux ami?
Lzz
Local time: 12:24
consolidation excess
Explanation:
*
Selected response from:

Francis MARC
Lithuania
Local time: 14:24
Grading comment
Thanks very much - this seems to fit the bill!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4difference on first consolidation not attributable to goodwillrkillings
4Over value
Alina Barrow
3consolidation excess
Francis MARC


  

Answers


36 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
consolidation excess


Explanation:
*

Francis MARC
Lithuania
Local time: 14:24
Native speaker of: Native in FrenchFrench
PRO pts in category: 76
Grading comment
Thanks very much - this seems to fit the bill!
Login to enter a peer comment (or grade)

39 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Over value


Explanation:
this would appear to fit the phrase.

Alina Barrow
France
Local time: 13:24
Native speaker of: Native in RussianRussian
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1 day14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
difference on first consolidation not attributable to goodwill


Explanation:
Or, attributable to valuation differences. Usually called "écart d'évaluation" as opposed to "écart d'acquisition". This is NOT an item on the balance sheet; rather, it is a total of one or more changes in other items (esp. inventories) that result when the acquiring company applies accounting policies different from those previously used by the company acquired. Goodwill is the excess of the price paid over the *fair value* of assets. This items represents a difference of opinion about fair values.

rkillings
United States
Local time: 04:24
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393
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