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08:29 Oct 28, 2007
This question was closed without grading. Reason: Other
French to English translations [PRO] Bus/Financial - Accounting
French term or phrase:retraitement de consolidation liasse
La traduction est vers le hongrois et on m'a donné la traduction de ces termes en anglais, mais j'ai mes doutes... P. ex. la partie en question dans la liste est comme suit:
Réserve légale - Legal reserve
Réserves financières - Financial reserve
Autres réserves - Other reserves
Report à nouveau - Retained earnings
*Retraitements de consolidation liasse* - Retained earnings
Résultat de l'exercice - Earnings for the fiscal year
Amortissements dérogatoires - Excess tax depreciation
Provision spéciale de réévaluation - spe reser asset restat over hist cost
Autres provisions règlementées - Other regulated Provisions
Je pense que ca pourrait etre quelque chose comme "restatement of the scope of consolidation" - "liasse" comme "bundle" - qu'en dites vous?
I'm rather late but got to put in my two cents' worth. I totally agree with BusterK. "liasse de consolidation" is a reporting package containing data used in consolidation. "Retraitement" means adjustment or restatement required of interco reconciliation.
Although it is already closed: liasse here is a reporting package i.e. the file in which a subsidiary reports its financial statements to its parent. Here, this is the equity impact of restatements of the information in package as sent by the subs.
"Consolidation restatements" is common enough as a line on a balance sheet.
"liasse" is any bundle of papers, not *necessarily* a tax return -- might refer to the consolidating worksheets supporting the restatements (which need not involve the scope).
For what it's worth (and you may already know this), 'tax consolidation' is normally 'integration fiscale' in French and 'liasse' is the set of documents in a tax return-- sometimes called a "reporting package".
Automatic update in 00:
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consolidation reporting pack
Explanation: Just echoing all of the 'questioners' above, I think it's important to show the answer and make a glossary entry for posterity.
consolidation reporting pack, and. - the selection and implementation of a consolidation tool. 1.1.7. Financial statements ...