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Dotations nettes aux amortissements des écarts d’acquisition

English translation: Net allocation to goodwill amortization

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:Dotations nettes aux amortissements des écarts d’acquisition
English translation:Net allocation to goodwill amortization
Entered by: Jane Lamb-Ruiz
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12:15 Mar 24, 2002
French to English translations [PRO]
Bus/Financial
French term or phrase: Dotations nettes aux amortissements des écarts d’acquisition
Hello Everyone, I'm back to tax your brains again. From financial statement detailing net attributable profit
Joy Lewis
Local time: 12:01
Net allocation to goodwill depreciation
Explanation:
if this acquisition is an intangible, the English is amortization

if it is a tangible asset, it is depreciation in English

OR écart d'acquisition is GOODWILL
only used in consoldated accounts

--------------------------------------------------
Note added at 2002-03-24 15:51:25 (GMT)
--------------------------------------------------

please read:
Ecart d\'acquisition (haut de page)
La fraction de la différence de première consolidation subsistant après la réévaluation des actifs de la filiale est appelée écart d\'acquisition plus connu sous le nom de goodwill ou survaleur. Cet écart d\'acquisition, s\'il est positif, apparaîtra comme une immobilisation incorporelle d\'un type particulier qui devra être amortie, linéairement, sur une durée qui s\'étale dans la pratique entre 5 et 40 ans, avec une concentration autour de 10 à 20 ans.

Selected response from:

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

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Summary of answers provided
4 +1net allowances to cover the cost of acquisition
R. A. Stegemann
5net goodwill amortization charges
VBaby
4Goodwill is amortised not depreciated
Steven Geller
4Net expenses for goodwill amortisation
Steven Geller
5 -1Net allocation to goodwill depreciationJane Lamb-Ruiz
4 -1clear endowments to the settlement of the bases of acquisition
Theresa Pisani Moniez
4 -1clear endowments to the settlement of the bases of acquisition
Theresa Pisani Moniez


  

Answers


35 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
clear endowments to the settlement of the bases of acquisition


Explanation:
I will admit to not being a genius when it comes to financial terms, but early on a Sunday I don't know how many of us are around to help, so I just wanted to give it a shot. This should at least get you on the right track. Good luck!


    Reference: http://www.granddictionnaire.com
Theresa Pisani Moniez
Local time: 18:01
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 48

Peer comments on this answer (and responses from the answerer)
disagree  Steven Geller: Not in this context. Endowments is not appliable to finance or accounting.
5 hrs
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35 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
clear endowments to the settlement of the bases of acquisition


Explanation:
I will admit to not being a genius when it comes to financial terms, but early on a Sunday I don't know how many of us are around to help, so I just wanted to give it a shot. This should at least get you on the right track. Good luck!


    Reference: http://www.granddictionnaire.com
Theresa Pisani Moniez
Local time: 18:01
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 48

Peer comments on this answer (and responses from the answerer)
disagree  Steven Geller: Not in this context. Endowments is not appliable to finance or accounting.
5 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
net allowances to cover the cost of acquisition


Explanation:
According to TERMIUM "dotation" is a positive charge made to off-set depreciated value. So, in this case it is probably an allowance to cover the amortization of the newly acquired debt required to make the acquisition.

Newly acquired assets are accompanied with both positive and negative cash flows. The negative cash flows are the amortization payments on the money borrowed to obtain the asset. The positive cash flows are the additional revenue received from the asset after its acquisition. The difference between these two flows is probably the "écarts d'acquisition".

As it usually takes substantial time before new assets can register positive net cash flows, an allowance is set aside to cover the cost of the amortization payments.



--------------------------------------------------
Note added at 2002-03-24 13:28:43 (GMT)
--------------------------------------------------

It is Sunday night in Hong Kong -- not to worry!

R. A. Stegemann
Saudi Arabia
Local time: 01:01
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 168

Peer comments on this answer (and responses from the answerer)
agree  Dr. Chrys Chrystello
27 mins
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3 hrs   confidence: Answerer confidence 5/5
net goodwill amortization charges


Explanation:
Ecarts d'acquisition is the French expression for goodwill.


    Reference: http://www.google.com/search?hl=en&q=%22goodwill+amortizatio...
    Reference: http://www.google.com/search?hl=en&q=goodwill+%22%E9carts+d%...
VBaby
Local time: 17:01
Native speaker of: Native in FrenchFrench
PRO pts in pair: 401

Peer comments on this answer (and responses from the answerer)
neutral  R. A. Stegemann: Thank you for the clarification about the use of the term "écarts d'acquisition" in this context. A little more research would have revealed, perhaps, that "provisions" is more appropriate here than "charges".
8 hrs
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3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): -1
Net allocation to goodwill depreciation


Explanation:
if this acquisition is an intangible, the English is amortization

if it is a tangible asset, it is depreciation in English

OR écart d'acquisition is GOODWILL
only used in consoldated accounts

--------------------------------------------------
Note added at 2002-03-24 15:51:25 (GMT)
--------------------------------------------------

please read:
Ecart d\'acquisition (haut de page)
La fraction de la différence de première consolidation subsistant après la réévaluation des actifs de la filiale est appelée écart d\'acquisition plus connu sous le nom de goodwill ou survaleur. Cet écart d\'acquisition, s\'il est positif, apparaîtra comme une immobilisation incorporelle d\'un type particulier qui devra être amortie, linéairement, sur une durée qui s\'étale dans la pratique entre 5 et 40 ans, avec une concentration autour de 10 à 20 ans.



Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 8576

Peer comments on this answer (and responses from the answerer)
disagree  Steven Geller: Intangible assets, including Goodwill are amortized not depreciated. Only tangible assets are depreciated.
4 hrs
  -> it was a cross mistake please note I said it right below
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Net expenses for goodwill amortisation


Explanation:
Net expenses for goodwill amortisation

OR

Net expenses for amortisation of goodwill.

======

Termium gives...

Anglais :Comptabilité

amortization expense s

Français :Comptabilité

amortissement de l'exercice s CORRECT,MASC,CANADA

amortissement s CORRECT,MASC,CANADA
dotation aux amortissements s CORRECT,FÉM,FRANCE,VOIR FICHE
annuité d'amortissement s CORRECT

======

Anglais :Gestion budgétaire et financière
Comptabilité publique

consolidated goodwill s CORRECT

consolidation goodwill s CORRECT
consolidation excess s CORRECT
purchased goodwill s CORRECT
goodwill s CORRECT

positive goodwill s

DEF - The excess of the amount paid by an acquiring corporation for shares over the amounts assigned to its proportionate interest in the fair value of the identifiable net assets of the acquired limited company, at the date of acquisition. Consolidated goodwill represents the portion of the purchase discrepancy that has not been assigned to identifiable net assets. s
OBS - Compare to "negative goodwill".

Français :Gestion budgétaire et financière
Comptabilité publique

écart d'acquisition positif s CORRECT,MASC

écart d'acquisition s CORRECT,MASC
survaleur s CORRECT,FÉM

écart d'acquisition favorable s CORRECT,MASC
achalandage positif s CORRECT,MASC


DEF - Excédent, pour l'entité contrôlante (le plus souvent une société mère), du coût d'acquisition des actions qu'elle détient dans une entité contrôlée (ou filiale) sur la juste valeur attribuée à sa quote-part des éléments identifiables de l'actif net de cette dernière à la date de prise de participation. s
OBS - Pour désigner cette notion, on utilise souvent l'expression «achalandage de consolidation» au Canada, tandis qu'en France et en Belgique, on trouve aussi dans le langage courant le terme «goodwill».


Steven Geller
Local time: 18:01
PRO pts in pair: 1246
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Goodwill is amortised not depreciated


Explanation:
I do not know what country you are dealing with, but the general rule (internationally) is...

Tangible Assets are depreciated...

Physical Substance - Assets subject to depreciation/depletion
(except land - land is NEVER depreciated).
Buildings and equipment
Furniture and fixtures
Natural resource assets - subject to depletion - Mineral deposits and timber

Intangible Assets are amortised

No Physical Substance
Value represented by rights that produce benefits, examples include: Patents, Copyrights, Trademarks, Franchises, and Goodwill

Are Subject to amortization


Steven Geller
Local time: 18:01
PRO pts in pair: 1246
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