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Titres mis en equivalence

English translation: affiliates / equity affiliates / equity-accounted affiliates / associates /equity-method investments

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18:58 Mar 8, 2007
French to English translations [PRO]
Bus/Financial - Finance (general) / Titres mis en equivalence
French term or phrase: Titres mis en equivalence
Dans des documents financieres
Mauricio Vurgait
English translation:affiliates / equity affiliates / equity-accounted affiliates / associates /equity-method investments
Explanation:
affiliates: (B/S (Balance Sheet) item) the amount of equity in the affiliate held by the parent company. Syn: equity affiliates, equity-accounted affiliates, associates, equity-method investments.

Elizabeth Zgradic-Zirnhelt, Glossaire comptable et financier fra>ang ang>fra, Maison du dico.

See also:

http://vernimmen.net/html/glossaire/definition_mise_en_equiv...

http://www.vernimmen.com/html/glossaire/definition_associate...
Selected response from:

Conor McAuley
France
Local time: 11:16
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2affiliates / equity affiliates / equity-accounted affiliates / associates /equity-method investments
Conor McAuley
4equity accounting securities
gabuss
4investments in associatesrkillings
4Securities valued by the equity method
Jenny Forbes


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
Securities valued by the equity method


Explanation:
A chartered accountant told me that "valued by the equity method" was the phrase to use in consolidated company accounts for "assets consolidated by the equity method", but I agree that more context would help achieve the right translation.

Jenny Forbes
Local time: 10:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 47

Peer comments on this answer (and responses from the answerer)
neutral  rkillings: "accounted for by/using the equity method" is the IASB turn of phrase. Do NOT say "consolidated by" because consolidation (in English) is alternative to, and does not include, the equity method.
10 hrs
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11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
investments in associates


Explanation:
Don't translate literally. It's the equity investments that the securities represent that appear as a single line on the asset side of the balance sheet. It's the interest in the "associate" (or less commonly, "associated companies"), not the securities themselves, that are accounted for using the equity method. Look at the illustrative balance sheet in IAS 1 (Presentation).

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Note added at 11 hrs (2007-03-09 06:49:52 GMT)
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Make that "associates" in the explanation.

rkillings
United States
Local time: 02:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1140
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12 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
affiliates / equity affiliates / equity-accounted affiliates / associates /equity-method investments


Explanation:
affiliates: (B/S (Balance Sheet) item) the amount of equity in the affiliate held by the parent company. Syn: equity affiliates, equity-accounted affiliates, associates, equity-method investments.

Elizabeth Zgradic-Zirnhelt, Glossaire comptable et financier fra>ang ang>fra, Maison du dico.

See also:

http://vernimmen.net/html/glossaire/definition_mise_en_equiv...

http://www.vernimmen.com/html/glossaire/definition_associate...

Conor McAuley
France
Local time: 11:16
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 98
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Sylvia Smith: spot on!
17 days
  -> Thanks Sylvia!

agree  suezen
174 days
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19 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
equity accounting securities


Explanation:
"mise en équivalence"<> equity accounting
Cf. Oxford/Hachette Dictionary (Fin.)

gabuss
Local time: 09:16
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 43
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Changes made by editors
Mar 10, 2007 - Changes made by Steffen Walter:
LevelNon-PRO » PRO


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