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plus-values nettes non externalisées

English translation: internal

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:non-extrnalisé
English translation:internal
Entered by: Rgaspari
Options:
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22:14 Mar 26, 2002
French to English translations [PRO]
Bus/Financial
French term or phrase: plus-values nettes non externalisées
The question is about the word "non externalisées" in this context:

R.N. est égal au résultat net de l'exercice, tel qu'il ressort des comptes approuvés par l'Assemblée Générale Ordinaire Annuelle, déduction faite des plus-values nettes non externalisées générées à l'occasion d'opérations de restructurations internes.

Thanks,
RG
Rgaspari
United States
Local time: 03:40
internal net gains
Explanation:
or
in-house net gains


gains made from shuffling business units around or whatever. gains that did not arise from outside the company

--------------------------------------------------
Note added at 2002-03-26 23:11:43 (GMT)
--------------------------------------------------

OR
Intra-company net gains, this is probably the best one
Selected response from:

Jane Lamb-Ruiz
Grading comment
Thanks very much!
RG
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1internal net gainsJane Lamb-Ruiz
4internal net appreciation (increase) in value
R. A. Stegemann
4 -1non outsourced
Steven Geller
3 -1intragroup net capital gains
Béatrice Huret-Morton


  

Answers


54 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
internal net gains


Explanation:
or
in-house net gains


gains made from shuffling business units around or whatever. gains that did not arise from outside the company

--------------------------------------------------
Note added at 2002-03-26 23:11:43 (GMT)
--------------------------------------------------

OR
Intra-company net gains, this is probably the best one

Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 8576
Grading comment
Thanks very much!
RG

Peer comments on this answer (and responses from the answerer)
agree  Dr. Chrys Chrystello
16 mins

neutral  Steven Geller: There could be another theory, but the usual meaning of "externaliser" is "to outsource".
40 mins

disagree  R. A. Stegemann: I would not use the word gain in this context, as there is no transaction per se. The increase in value is internal. See below.
1 hr

agree  Béatrice Huret-Morton
9 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
non outsourced


Explanation:
externalisé = outsourced

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Note added at 2002-03-26 23:47:06 (GMT)
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N.R. is equal to the [fiscal] year\'s net result taken from the accounts approved by the ordinary annual general meeting after the deduction of non-outsourced net gains resulting from internal restructuring transactions

(assuming that R.N. = Résult Net = N.R. = Net Result)

Steven Geller
Local time: 12:40
PRO pts in pair: 1246

Peer comments on this answer (and responses from the answerer)
disagree  Béatrice Huret-Morton: How can you outsource capital gains ?
9 hrs
  -> It is a gain - c'est tout.
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
internal net appreciation (increase) in value


Explanation:
The which is not externalized is internal.

If you select this phrase, then I would leave out the word internal when you translate "restructurations internes", as it would become redundant.

R. A. Stegemann
Saudi Arabia
Local time: 19:40
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 168
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10 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
intragroup net capital gains


Explanation:
I think "non externalisées" means they had no tax impact. But in this particular case, it is because they were internal.

Béa

Béatrice Huret-Morton
Local time: 12:40
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in pair: 300

Peer comments on this answer (and responses from the answerer)
disagree  Steven Geller: This is a giant leap of supposition. Sorry. I do not buy the idea that "non externalisées" could possibly mean "had no tax impact".
2 hrs
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