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à la JV

English translation: at fair value through profit and loss


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:à la JV par résultat
English translation:at fair value through profit and loss
Entered by: rkillings
Options:
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- Include in personal glossary

15:56 Nov 24, 2010
French to English translations [PRO]
Bus/Financial - Accounting / Financial statements
French term or phrase: à la JV
Line item in financial statements:

"Actif financier à la JV par résultat"

No more context than that, I'm afraid! I can't even tell you the type of company as it is a template for financial statements in a software package.
Kerensa Cracknell
Singapore
Local time: 05:21
at fair value through profit and loss
Explanation:
You've clipped a set phrase. The full term is a unit of IFRS jargon, and this is the English equivalent. Accept no substitute.
Selected response from:

rkillings
United States
Local time: 14:21
Grading comment
Thanks - that's great.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +5à la juste valeurMM^^
5at fair value through profit and lossrkillings
1 +2joint venture
Allison Wright
3by exit price
Wilfred Buchanan


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
a la JV
à la juste valeur


Explanation:
Bonjour, l'abréviation JV signifie généralement joint-venture, mais en comptabilité, cela veut dire juste valeur.
Source: http://webcache.googleusercontent.com/search?q=cache:RXtK4am...

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Note added at 1 heure (2010-11-24 17:04:52 GMT)
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in english: fair value


    Reference: http://webcache.googleusercontent.com/search?q=cache:RXtK4am...
MM^^
Local time: 23:21
Specializes in field
Native speaker of: French
Notes to answerer
Asker: Thanks - this seems to fit best, given the general tone of the document (and the number of agreements!)


Peer comments on this answer (and responses from the answerer)
agree  philgoddard
4 mins
  -> Merci Philgoddard

agree  Chantal Tougas
2 hrs

agree  Roy vd Heijden: voir : http://webcache.googleusercontent.com/search?q=cache:ssiEKxx...
5 hrs

agree  Catharine Cellier-Smart: see this reference : http://www.attijariwafabank.com/ESPACEFINANCIER/Documents/an... which uses exactly the same phrase ("Actif financier à la JV par résultat")
7 hrs

agree  mimi 254
15 hrs
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5 mins   confidence: Answerer confidence 1/5Answerer confidence 1/5 peer agreement (net): +2
a la JV
joint venture


Explanation:
I have seen instances where this English abbreviation has been used in French - and German - documents.

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Note added at 14 mins (2010-11-24 16:11:09 GMT)
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http://fr.wikipedia.org/wiki/Joint_venture

lends credence to this idea.

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Note added at 5 hrs (2010-11-24 21:24:32 GMT)
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It may be advisable to contact the client - or search your source document for other instances of this abbreviation.

Allison Wright
Portugal
Local time: 22:21
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Thanks Alliison! Yes, I did ask the client (no response - deadline tomorrow so I'm going to have to make a decision). There are no other instances of this in the document. I'm going with juste valeur - instinct, really. There is no other context than a list of possible line items that might appear in an annual financial statement generated by this software package. juste valeur seems to fit better with the general tone of the French used. Thanks anyway!


Peer comments on this answer (and responses from the answerer)
agree  fourth: Yes, it looks like the profit/loss of the share in the joint venture, although in my experience, I have usually accounted for each transaction individually
2 hrs

agree  xxxBourth: My thoughts too. JV is std abbrev. 4 joint venture. Never seen it for "juste valeur", but then I don't woik in those soicles.
5 hrs
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2 days3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
by exit price


Explanation:
Found on a financial websight. See below


    Reference: http://www.ima-france.com/load_conference/IM
Wilfred Buchanan
Local time: 17:21
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
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2 days13 hrs   confidence: Answerer confidence 5/5
à la JV par résultat
at fair value through profit and loss


Explanation:
You've clipped a set phrase. The full term is a unit of IFRS jargon, and this is the English equivalent. Accept no substitute.

rkillings
United States
Local time: 14:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 287
Grading comment
Thanks - that's great.
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Changes made by editors
Nov 29, 2010 - Changes made by rkillings:
Edited KOG entryKerensa Cracknell's old entry - "à la JV" => "at fair value through profit and loss"
Nov 24, 2010 - Changes made by Stéphanie Soudais:
Term askeda la JV => à la JV


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