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amortissements réputés différés

English translation: deferred income tax charges


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:amortissements réputés différés
English translation:deferred income tax charges
Entered by: Yolanda Broad
Options:
- Contribute to this entry
- Include in personal glossary

10:48 Feb 12, 2003
French to English translations [PRO]
Bus/Financial - Accounting / accounting
French term or phrase: amortissements réputés différés
item on a financial statement (small-scale agricultural business)
Clair@Lexeme
France
Local time: 23:20
indefinitely deferred depreciation
Explanation:
THE IDEA BEHIND reputee and it's translation is INDEFINITELY OR INDEFINITE> It cant just be ignored!


Il existe un cas particulier : celui des amortissements réputés différés

La question qui s'est posée était de savoir s'il fallait comptabiliser systématiquement des impôts différés actifs en cas d'amortissements réputés différés lorsqu'il est avéré que la société dispose d'une capacité bénéficiaire mais qu'elle n'est pas en mesure de déterminer à quelle échéance elle pourra récupérer ces impôts différés actifs ?

En fait, les amortissements réputés différés sont des amortissements qui ont été effectivement comptabilisés au cours d'un exercice dont le résultat fiscal est déficitaire et que l'entreprise décide d'isoler du déficit ordinaire pour pouvoir les reporter, sans limitation de durée, sur les exercices suivants.

Selon le Comité d'urgence il existe une similitude entre la reconnaissance d'impôts différés actifs sur les amortissements réputés différés et les déficits ordinaires.

· Cependant , par rapport aux déficits ordinaires, reportables pendant cinq ans, le caractère d'indéfiniment reportable [IDEA OF INDEFINITELY] des amortissements réputés différés accroît les possibilités pour l'entreprise de les récupérer un jour dès lors qu'elle se situe en continuité d'exploitation. Toutefois, la prise en compte de bénéfices au-delà des cinq ans est, par nature, plus aléatoire et incertaine.

· Ainsi, pour le Comité d'urgence, il ne peut y avoir de reconnaissance systématique d'impôts différés actifs en cas d'amortissements réputés différés. Comme pour les déficits ordinaires, cette reconnaissance doit être effectuée dans chaque situation considérée au regard des dispositions du paragraphe 312 des règlements précités .

English examples:

... depreciation tax break to defer payment of taxes indefinitely. For example, Exxon
reported accumulated deferred taxes due to accelerated depreciation total has ...
web.pdx.edu/~psu01435/class.html - 6k - Cached - Similar pages

Cashflow Definitions
... are allowed to claim a bigger depreciation expense for ... In theory the deferred income
tax will eventually ... companies can defer income taxes indefinitely and so ...
www.investorsfriend.com/cashflow_definitions.htm - 21k - Cached - Similar pages




--------------------------------------------------
Note added at 2003-02-13 13:18:20 (GMT)
--------------------------------------------------

deemed versus indefinitely:
if you say depreciation deemed as deferred, it means that someone is calling it that...
now, in accounting, once it\'s recorded, it is or it is not the thing
the main idea in the French concept is that the deferral is indefinite, to be taken sometime in the future, which is not yet defined
So accountants in Paris or not, that\'s my idea, which will give the US reader the most salient point regarding this type of deferred charge....
I am firmly against translating by words in the immediate phrase alone; I believe one has to transmit concept....:)
Selected response from:

Jane Lamb-Ruiz
Grading comment
Thanks for all the explanation Jane
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3depreciations considered as deferred
Francis MARC
5deferred depreciationMary Lalevee
5deferred income tax charges
Yolanda Broad
5 -1indefinitely deferred depreciationJane Lamb-Ruiz
4 -1deferred depreciation (charges with)
Doru Voin
4 -1officially differed depreciation allowances
Catherine Johnstone


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
depreciations considered as deferred


Explanation:
Format de fichier: Microsoft Powerpoint 97 - Version HTML
... Depreciation on revalued assets which is not considered as a deduction. Expenses incurred on VRS considered as deferred revenue expenditure but claimed in ...
www.bcasonline.org/whats_new/ BCA%20-%20Issues%20on%20Def.%20Taxation.ppt

... year is reduced by the depreciation deduction taken ... Deferred Compensation Compensation that will be taxed ... of an employee is considered deferred compensation. ...
www.hrblock.com/part7856124con974632SI3647816/ tax_glossary/tax_glossary_d.html

Francis MARC
Local time: 00:20
Native speaker of: Native in FrenchFrench
PRO pts in category: 76

Peer comments on this answer (and responses from the answerer)
agree  Jim Collis
2 hrs

agree  Margaret Lomas: or depreciation deemed deferred
2 hrs

agree  xxxPaulaMac: Agree with Meg L. (depreciation always singular)
3 hrs

disagree  Jane Lamb-Ruiz: idea behind reputes
4 hrs

agree  danyce
10 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
officially differed depreciation allowances


Explanation:
another go

--------------------------------------------------
Note added at 2003-02-12 13:10:43 (GMT)
--------------------------------------------------

read deferred, as usual this damn keyboard betrays me or rather i am not on friendly terms with it..; Jim (see below) is perfectly right....

Catherine Johnstone
France
Local time: 23:20
Works in field
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
neutral  Jim Collis: spelling is "deferred"
40 mins
  -> my typing is ghastly especially in a hurry, you are right to underline it...some out of kindness get used to it...promise i'll try better

disagree  Jane Lamb-Ruiz: no, there is no official in the idea
3 hrs
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
deferred depreciation (charges with)


Explanation:
Deferred depreciation, the temporary difference in depreciation expense between
the corporate book and the tax book, is a part of this liability


    Reference: http://sandbox.aiss.uiuc.edu/oracle/nca/fa/deferred.htm
Doru Voin
Romania
Local time: 00:20
Works in field
Native speaker of: Native in RomanianRomanian

Peer comments on this answer (and responses from the answerer)
disagree  Jane Lamb-Ruiz: no repute?
2 hrs
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 5/5
deferred depreciation


Explanation:
is my usual translation.

Mary Lalevee
United Kingdom
Local time: 22:20
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 33

Peer comments on this answer (and responses from the answerer)
neutral  Jane Lamb-Ruiz: repute??
1 hr
  -> Accountants in Paris told me "deemed" not required
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4 hrs   confidence: Answerer confidence 5/5 peer agreement (net): -1
indefinitely deferred depreciation


Explanation:
THE IDEA BEHIND reputee and it's translation is INDEFINITELY OR INDEFINITE> It cant just be ignored!


Il existe un cas particulier : celui des amortissements réputés différés

La question qui s'est posée était de savoir s'il fallait comptabiliser systématiquement des impôts différés actifs en cas d'amortissements réputés différés lorsqu'il est avéré que la société dispose d'une capacité bénéficiaire mais qu'elle n'est pas en mesure de déterminer à quelle échéance elle pourra récupérer ces impôts différés actifs ?

En fait, les amortissements réputés différés sont des amortissements qui ont été effectivement comptabilisés au cours d'un exercice dont le résultat fiscal est déficitaire et que l'entreprise décide d'isoler du déficit ordinaire pour pouvoir les reporter, sans limitation de durée, sur les exercices suivants.

Selon le Comité d'urgence il existe une similitude entre la reconnaissance d'impôts différés actifs sur les amortissements réputés différés et les déficits ordinaires.

· Cependant , par rapport aux déficits ordinaires, reportables pendant cinq ans, le caractère d'indéfiniment reportable [IDEA OF INDEFINITELY] des amortissements réputés différés accroît les possibilités pour l'entreprise de les récupérer un jour dès lors qu'elle se situe en continuité d'exploitation. Toutefois, la prise en compte de bénéfices au-delà des cinq ans est, par nature, plus aléatoire et incertaine.

· Ainsi, pour le Comité d'urgence, il ne peut y avoir de reconnaissance systématique d'impôts différés actifs en cas d'amortissements réputés différés. Comme pour les déficits ordinaires, cette reconnaissance doit être effectuée dans chaque situation considérée au regard des dispositions du paragraphe 312 des règlements précités .

English examples:

... depreciation tax break to defer payment of taxes indefinitely. For example, Exxon
reported accumulated deferred taxes due to accelerated depreciation total has ...
web.pdx.edu/~psu01435/class.html - 6k - Cached - Similar pages

Cashflow Definitions
... are allowed to claim a bigger depreciation expense for ... In theory the deferred income
tax will eventually ... companies can defer income taxes indefinitely and so ...
www.investorsfriend.com/cashflow_definitions.htm - 21k - Cached - Similar pages




--------------------------------------------------
Note added at 2003-02-13 13:18:20 (GMT)
--------------------------------------------------

deemed versus indefinitely:
if you say depreciation deemed as deferred, it means that someone is calling it that...
now, in accounting, once it\'s recorded, it is or it is not the thing
the main idea in the French concept is that the deferral is indefinite, to be taken sometime in the future, which is not yet defined
So accountants in Paris or not, that\'s my idea, which will give the US reader the most salient point regarding this type of deferred charge....
I am firmly against translating by words in the immediate phrase alone; I believe one has to transmit concept....:)

Jane Lamb-Ruiz
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 253
Grading comment
Thanks for all the explanation Jane

Peer comments on this answer (and responses from the answerer)
disagree  Mary Lalevee: "reputé" here means "deemed"/considered as.
47 mins
  -> no, that's literal in my opionion. the idea in French, contained in the concept is indefiniteness even though repute literally means deemed,
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28 days   confidence: Answerer confidence 5/5
deferred income tax charges


Explanation:
The following is a message I received on the Financial Translators list, in response to a query I posted there concerning your term. Please give any thanks the person who replied (I will be glad to forward her e-mail address to you):

Subject: Re: [FTRAN] amortissements réputés différés
From: Jessica Dunn

From a cursory reading of the explanations, it appears the discussion refers to deferred income tax charge (which is recorded as an asset in the current year).
Do you have Barron's accounting dictionary? --"asset resulting when taxable income exceeds book income as a result of a temporary difference in recognition of income and expense items..... A deferred income tax charge results in a future deductible amount (for tax purposes) which can only be recognized as an asset in the current year if the entity is certain to have
taxable income in the future. Thus, a deferred tax assets can only be booked for the amount of the certain future deductibility of the item for tax purposes.... A deferred income tax charge can also be recognized for the tax benefit of the deductible amounts realizable by carrying back a loss from future years to reduce taxes paid in the current year or a prior year."



    Reference: http://financialtranslators@yahoogroups.com
Yolanda Broad
Local time: 17:20
Native speaker of: English
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