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résultat sur option

English translation: (financial assets optionally measured at fair value through) profit and loss

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05:15 Apr 30, 2008
French to English translations [PRO]
Bus/Financial - Accounting / Annual Report
French term or phrase: résultat sur option
In the notes to an Annual Report under the heading "Fair Value".

Les actifs financiers évalués à la juste valeur par le résultat sur option correspondaient au 31/12/2006 à des OPCVM cotés sur des marchés liquides.

Many thanks in advance.
Sarah Llewellyn
Local time: 16:31
English translation:(financial assets optionally measured at fair value through) profit and loss
Explanation:
You've snipped the phrase at an awkward point. Under IAS 39, financial assets can be accounted for in a number of ways: carried at cost, at amortised cost, . . . or at "fair value through profit and loss". For some instruments, reporting entities can choose which method to use. THAT is the option here.

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Note added at 2 hrs (2008-04-30 08:00:39 GMT)
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juste valeur par le résultat = fair value through profit and loss

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Note added at 10 hrs (2008-04-30 16:04:50 GMT)
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I meant the snipping out of 'résultat sur option' from the rest of the phrase. It parses as 'actifs financiers | évalués à | la juste valeur par le résultat | sur option'.
This optional accounting treatment has not been applied; no exposure has been classified to this category.

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Note added at 10 hrs (2008-04-30 16:09:55 GMT)
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In 2007, that is. They sold the listed funds before the end of the year.
Selected response from:

rkillings
United States
Local time: 16:31
Grading comment
Thank you so much for your very helpful and insightful answer. Thanks to all for your contributions.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1(financial assets optionally measured at fair value through) profit and lossrkillings
3option's pay off
dgonneau
2option pricing
Peter James


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
option pricing


Explanation:
Could this fit?

# Option pricing models are used for certain types of financial assets (e.g., warrants, put options, call options, employee stock options, investments with embedded options such as a callable bond) and are a complex present value model. The most common option pricing models are the Black-Scholes-Merton models and lattice models.


    Reference: http://en.wikipedia.org/wiki/Valuation_(finance)
Peter James
France
Local time: 01:31
Native speaker of: Native in EnglishEnglish
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
option's pay off


Explanation:
We're dealing here with the general concept of the pay off of an action.
there may have several but I guess there is no 's' for 'option' because it's the general concept used here.

http://fr.wikipedia.org/wiki/Option_(finance) :
Le résultat d'une option à son échéance (appelé couramment pay off)

dgonneau
France
Local time: 01:31
Works in field
Native speaker of: French
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
(financial assets optionally measured at fair value through) profit and loss


Explanation:
You've snipped the phrase at an awkward point. Under IAS 39, financial assets can be accounted for in a number of ways: carried at cost, at amortised cost, . . . or at "fair value through profit and loss". For some instruments, reporting entities can choose which method to use. THAT is the option here.

--------------------------------------------------
Note added at 2 hrs (2008-04-30 08:00:39 GMT)
--------------------------------------------------

juste valeur par le résultat = fair value through profit and loss

--------------------------------------------------
Note added at 10 hrs (2008-04-30 16:04:50 GMT)
--------------------------------------------------

I meant the snipping out of 'résultat sur option' from the rest of the phrase. It parses as 'actifs financiers | évalués à | la juste valeur par le résultat | sur option'.
This optional accounting treatment has not been applied; no exposure has been classified to this category.

--------------------------------------------------
Note added at 10 hrs (2008-04-30 16:09:55 GMT)
--------------------------------------------------

In 2007, that is. They sold the listed funds before the end of the year.

rkillings
United States
Local time: 16:31
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393
Grading comment
Thank you so much for your very helpful and insightful answer. Thanks to all for your contributions.
Notes to answerer
Asker: That's the sentence in its entirety. No snipping involved! Next sentence is: "Au 31/12/2007, aucun encours n’est classé dans cette catégorie" and then it's the start of a new section.


Peer comments on this answer (and responses from the answerer)
agree  Thomas Weber: I just had this phrase repeatedly in a financial report yesterday. It definitely refers to the election made under IAS as adopted by the EU.
16 hrs
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