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charges (produits) d'impôts différés

English translation: Deferred income tax (charge)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:charges (produits) d'impôts différés
English translation:Deferred income tax (charge)
Entered by: Rose Oakes
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13:34 Sep 20, 2007
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: charges (produits) d'impôts différés
This is an item in a financial summary table. The table is entitled "flux de trésorerie" and this term comes about halfway down the list. The preceding items are as follows:

amortissements des immobilisations corporelles et logiciels
amortissements des actifs corporels identifiés
perte de valeur des actifs à long-terme
charges liées aux stock-options
charge d’interêt – méthode du taux d’interêt effectif

Costs of the income from deferred taxes doesn't make sense, so does anyone have another suggestion?
Any help would be much appreciated!
Thanks in advance
Rose
Rose Oakes
Local time: 07:39
Deferred income tax (charge)
Explanation:
NOTE 22 - IMPOTS SUR LES RESULTATS

Charge d'impôts

Analyse de la charge d'impôts :

En millions d’euros 2002 2001
Impôts courants -124 -34
Impôts différés -364 324
TOTAL IMPÔTS SUR LES RESULTATS -488 290
http://www.arcelor.com/subsite/2002AnnualResults/fr/juridiqu...

You're reading it incorrectly. It's:

charges d'impôts

In this case - deferred: charges d'impôts différés

and it's in relation to income: charges (produits) d'impôts différés


Deferred Income Tax Charge
http://www.answers.com/topic/deferred-income-tax-charge?cat=...
Selected response from:

juliebarba
United Kingdom
Local time: 07:39
Grading comment
Thanks Julie!!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1deferred tax expense (income)rkillings
3 +1Deferred income tax (charge)
juliebarba
4expenses with deferred taxesVandor


Discussion entries: 4





  

Answers


48 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
expenses with deferred taxes


Explanation:
expenses with deferred tax arises when the actual tax consequence of a particular transaction -tax payable (or recoverable) arises in a different period from the period in which the transaction itself is included in the financial statements.



Vandor
Local time: 08:39
Native speaker of: Native in HungarianHungarian, Native in RomanianRomanian

Peer comments on this answer (and responses from the answerer)
neutral  BusterK: wording is quite strange. The issue here is the tax expense itself...
34 mins
  -> my explanation refers also to the possibility of gain,in another way : expenses concerning....
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51 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
Deferred income tax (charge)


Explanation:
NOTE 22 - IMPOTS SUR LES RESULTATS

Charge d'impôts

Analyse de la charge d'impôts :

En millions d’euros 2002 2001
Impôts courants -124 -34
Impôts différés -364 324
TOTAL IMPÔTS SUR LES RESULTATS -488 290
http://www.arcelor.com/subsite/2002AnnualResults/fr/juridiqu...

You're reading it incorrectly. It's:

charges d'impôts

In this case - deferred: charges d'impôts différés

and it's in relation to income: charges (produits) d'impôts différés


Deferred Income Tax Charge
http://www.answers.com/topic/deferred-income-tax-charge?cat=...

juliebarba
United Kingdom
Local time: 07:39
Works in field
Native speaker of: English
PRO pts in category: 27
Grading comment
Thanks Julie!!

Peer comments on this answer (and responses from the answerer)
agree  BusterK: deferred taxes may very easily be either an expense or a profit (i.e. you take the benefit of an expense that will only be tax deductible in a future period). So either simply Deferred income tax or if you want to stick to French you must keep + / -.
33 mins
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16 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
deferred tax expense (income)


Explanation:
. . . is the way it is put in English. The income tax line item on the income statement *for financial reporting purposes* is typically the sum of current tax expense (i.e., actually paid) plus deferred tax expense (will become payable in the future) or minus deferred tax income (amounts previously deferred have become payable, but the cash outflow is not tax expense in the reporting year).

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Note added at 17 hrs (2007-09-21 06:44:15 GMT)
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See http://www.iasplus.com/standard/ias12.htm.

No need to specify that the tax in question is income tax -- that is understood. (Taxes other than income tax are reported elsewhere on the income statement.)

rkillings
United States
Local time: 23:39
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393

Peer comments on this answer (and responses from the answerer)
agree  BusterK
3 days7 hrs
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