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écart d'équivalence

English translation: equity method evaluation difference


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:écart d'équivalence
English translation:equity method evaluation difference
Entered by: Dominique Cook
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00:17 Dec 10, 2004
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: écart d'équivalence
sur un etat de compte: Ecarts de réévaluation, dont écart d'équivalence.
Est-ce le même que Ecart de conversion
Dominique Cook
Local time: 22:24
equity method evaluation difference
Explanation:
Le compte 107 " Ecart d’équivalence " enregistre l’écart constaté lorsque la valeur globale des titres évalués par équivalence est supérieure à leur prix d’acquisition.

no, écart de conversion = unrealized foreign exchange gains (losses)

are your terms all listed under CAPITAUX PROPRES??


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Note added at 1 hr 0 min (2004-12-10 01:17:27 GMT)
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all three terms you ask about come under the LIABILITIES side of the balance sheet, under SHAREHOLDER EQUITY [capitaux propres} here\'s one that is rather representative:

Capital social ou individuel( dont versé : )
Primes d\'émission, de fusion, d\'apport
Ecarts de réévaluation ( dont écart d\'équivalence :)
Réserve légale
Réserves statutaires ou contractuelles
Réserves réglementées (dont rés. Prov. fluctuation cours)
CAPITAUX PROPRES

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Note added at 1 hr 1 min (2004-12-10 01:18:18 GMT)
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You can go find a French annual report for a large company and compare the English and French. But I\'ve given you the basic idea.
Selected response from:

Jane Lamb-Ruiz
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2equity method evaluation differenceJane Lamb-Ruiz


  

Answers


45 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
equity method evaluation difference


Explanation:
Le compte 107 " Ecart d’équivalence " enregistre l’écart constaté lorsque la valeur globale des titres évalués par équivalence est supérieure à leur prix d’acquisition.

no, écart de conversion = unrealized foreign exchange gains (losses)

are your terms all listed under CAPITAUX PROPRES??


--------------------------------------------------
Note added at 1 hr 0 min (2004-12-10 01:17:27 GMT)
--------------------------------------------------

all three terms you ask about come under the LIABILITIES side of the balance sheet, under SHAREHOLDER EQUITY [capitaux propres} here\'s one that is rather representative:

Capital social ou individuel( dont versé : )
Primes d\'émission, de fusion, d\'apport
Ecarts de réévaluation ( dont écart d\'équivalence :)
Réserve légale
Réserves statutaires ou contractuelles
Réserves réglementées (dont rés. Prov. fluctuation cours)
CAPITAUX PROPRES

--------------------------------------------------
Note added at 1 hr 1 min (2004-12-10 01:18:18 GMT)
--------------------------------------------------

You can go find a French annual report for a large company and compare the English and French. But I\'ve given you the basic idea.

Jane Lamb-Ruiz
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 253

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

agree  Buzzy
10 hrs
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