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Clé de dotation aux provisions

English translation: provisioning ratio/percentage

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01:51 Sep 6, 2008
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: Clé de dotation aux provisions
Correct valeur Clé de dotation aux provisions gère le traitement des postes non soldés pour la provision individuelle.
Kathy Gingras
Local time: 19:17
English translation:provisioning ratio/percentage
Explanation:
clé in the sense of "allocation key".

Be aware, though, that most "provisions" that would involve allocation across items are allowances for impairment, which are NOT called "provisions" under IFRS (where provisions are exclusively liabilities). But banks still use the term in this sense because they always have.
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rkillings
United States
Local time: 16:17
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
provisioning ratio/percentage


Explanation:
clé in the sense of "allocation key".

Be aware, though, that most "provisions" that would involve allocation across items are allowances for impairment, which are NOT called "provisions" under IFRS (where provisions are exclusively liabilities). But banks still use the term in this sense because they always have.

rkillings
United States
Local time: 16:17
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393
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