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French to English translations [PRO]
Bus/Financial - Accounting / Mergers | | French term or phrase: état de suivi des plus-values | more of the long sentence for context
... et joindre à sa déclaration de résultat un état conforme au modèle fourni par l’administration (dit état de suivi des plus-values) faisant apparaître, pour chaque nature d’élément, les renseignements nécessaires au calcul du résultat imposable de la cession ultérieure des éléments considérés ... |
| | | capital gains tracking statement | Explanation:
The 'suivi' in the phrase suggests, and the surrounding text confirms, that this is not a statement to *report* realised capital gains, but rather one to provide the fisc with the information (basis, date of acquisition, etc.) needed to determine the tax that will be payable at a later date, when the assets are sold (cession ultérieure); i.e., with information about 'plus-values latentes'.
Most 'statements of capital gains' for tax purposes will be about realised gains. |
| Selected response from:
 rkillings
United States
Local time: 14:21
| Grading comment Thank you, this answer fits the context.
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