English translation: reversal or release of provision for withholding
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14:08 May 19, 2003
French to English translations [PRO] Bus/Financial
French term or phrase:reprise de provision sur precompte
"Le poste impôt est positif de XXX K€, du fait d’une reprise de provision sur précompte (+XXX K€) et de prélèvements sur impôts différés (+XXX K€), qui s’imputent sur les impôts dus au titre de l’exercice pour XX K€."
Horrid, I know... any accountants out there?
bringing forward / carrying forward of provision of witholding tax
Explanation: Robert & Collins du Management gives "bring forward"/"carrying forward" for "reprise"; Cabinet Saxce gives "recoveries" ("add-back to income"), "expense" and "decrease" for "reprises" in the plural.
In view of the presence of "prelevements", a little further on, the case for "carry forward" commends itself to me.
Paul Becke Local time: 07:17 Native speaker of: English PRO pts in pair: 31