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creances rattachees a des participations

English translation: receivables from related entities

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:creances rattachees a des participations
English translation:receivables from related entities
Entered by: Michael Tovbin
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09:24 Sep 21, 2007
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: creances rattachees a des participations
Anyone know the exact term this is referring to in a balance sheet? I had thought "receivables related to shareholdings"
claremacdonald
Local time: 08:47
receivables from related entities
Explanation:
have to be reported separately because of the potential for concealing assets or liabilities in a related company

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Note added at 1 hr (2007-09-21 11:22:38 GMT)
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there is something similar on granddictionnaire.com under creances sur des societes avec lesquelles ...
Selected response from:

Michael Tovbin
United States
Local time: 02:47
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +2receivables from related entities
Michael Tovbin
4 +1receivables from participating interestsrkillings
3intergroup indebtednessMary Lalevee


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
receivables from related entities


Explanation:
have to be reported separately because of the potential for concealing assets or liabilities in a related company

--------------------------------------------------
Note added at 1 hr (2007-09-21 11:22:38 GMT)
--------------------------------------------------

there is something similar on granddictionnaire.com under creances sur des societes avec lesquelles ...

Michael Tovbin
United States
Local time: 02:47
Works in field
Native speaker of: Native in EnglishEnglish, Native in RussianRussian
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  BusterK
1 hr

agree  lenkl: In IFRS, I believe they're called "associates", but "related entities (or parties or companies)" is much better.
2 hrs
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6 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
intergroup indebtedness


Explanation:
This is according to an accounting dict. I have. Saxce gives "receivables from controlled entities", or "advances to subsidiaries".

HTH

Mary Lalevee
United Kingdom
Local time: 08:47
Works in field
Native speaker of: English
PRO pts in category: 33
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1 day7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
receivables from participating interests


Explanation:
Subsidiaries and associates are related parties, but so are investee companies owned 10-20% and not accounted for by the equity method. Usually if you see 'participations' from a company that also has subsidiaries and equity associates, the word is being used to distinguish this third category only (investments in which are carried at cost and not considered 'consolidated' in the French sense).
So some precision gained by a strictly literal translation.

rkillings
United States
Local time: 00:47
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  gad
7 days
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Changes made by editors
Oct 5, 2007 - Changes made by Michael Tovbin:
Created KOG entryKudoZ term » KOG term


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