Titres mis en equivalence
English translation: affiliates / equity affiliates / equity-accounted affiliates / associates /equity-method investments
| 18:58 Mar 8, 2007 |
| French to English translations [PRO] Bus/Financial - Finance (general) / Titres mis en equivalence | ||||
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|  Selected response from: Conor McAuley France Local time: 10:10 | |||
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| Discussion entries: 1 | |
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Answers
1 hr confidence: 
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. |
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11 hrs confidence:
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). -------------------------------------------------- Note added at 11 hrs (2007-03-09 06:49:52 GMT) -------------------------------------------------- Make that "associates" in the explanation. |
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12 hrs confidence: peer agreement (net): +2
peer agreement (net): +2affiliates / 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... |
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19 hrs confidence:
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