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French to English translations [PRO]
Bus/Financial - Accounting / consolidated financial statements | | French term or phrase: créance nue | | "La créance nue est classée en prêts et créances pour la valorisation IAS 39. Elle est comptabilisée pour la différence entre la valeur d’investissement et la valeur affectée au dérivé, en date d’émission." |
| | | stripped receivable | Explanation:
The stream of interest payable has been stripped and sold: that's the derivative referred to in the last portion of the sentence. The remnant is classified among loans and receivables.
Similarly, a convertible bond is accounted for in two different places, as a straight debt instrument and an embedded equity option.
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 rkillings
United States
Local time: 08:47
| Grading comment Thank you Bob!
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