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amortissement de l'actif

English translation: depreciation of assets

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13:12 Mar 21, 2007
French to English translations [PRO]
Law/Patents - Finance (general)
French term or phrase: amortissement de l'actif
This is in a company's Articles of Association. Does it mean "depreciation" or "repayment" here or is it something else?

ARTICLE 43 – AFFECTATION ET REPARTITION DES RESULTATS

Les produits de l'exercice constatés par l'inventaire annuel, après déduction de toutes les charges, de tous amortissements de l'actif et, de toutes provisions pour risques commerciaux ou industriels, constituent des bénéfices.
Mary Lalevee
United Kingdom
Local time: 07:22
English translation:depreciation of assets
Explanation:
*
Selected response from:

Rob Grayson
United Kingdom
Local time: 07:22
Grading comment
Thanks!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +7depreciation of assets
Rob Grayson
4 +1amortisation and depreciation of assetscanaria


  

Answers


3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +7
depreciation of assets


Explanation:
*

Rob Grayson
United Kingdom
Local time: 07:22
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 718
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  Marc Glinert: simple but effective, eh ROb?
6 mins
  -> Thanks Marc - simple when you know!

agree  xxxDCypher
7 mins
  -> Thanks, Paul

agree  cjohnstone
40 mins
  -> Thanks, Catherine

agree  Vicky Papaprodromou
47 mins
  -> Thanks, Vicky

agree  Martin Cassell
53 mins
  -> Thanks, Martin

agree  Conor McAuley
3 hrs
  -> Thanks, Conor

neutral  Sylvia Smith: sorry Rob, but you've got to put "amortisation" in there too / My apologies, looks like rkillings has a point. IAS 36 states that "In the case of an intagible asset, the term 'amortisation' is generally used." So "generally" is not quite "mandatory."
4 hrs
  -> Funny, I almways thought "depreciation" was a suitable catch-all term unless you needed to specifically talk about intangibles...on apprend à tout âge ;-)

agree  rkillings: Pace Sylvia, even intangibles are now "depreciable". If an asset of any kind is not depreciable (like land or goodwill), it is or may be subject to an impairment test.
17 hrs
  -> Thanks: I wondered when someone was going to mention impairment...
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3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
amortisation and depreciation of assets


Explanation:
amortisation for intangibles and depreciation for tangibles

canaria
United Kingdom
Local time: 07:22
Works in field
Native speaker of: English
PRO pts in category: 48

Peer comments on this answer (and responses from the answerer)
agree  Jenny Forbes: My French-English commercial and economic dictionary agrees - amortisation for intangible assets, depreciation or writing-off for equipment, etc..
12 mins
  -> thanks Jenny

agree  Sylvia Smith: Exactly. Depreciation AND amortisation.
4 hrs
  -> thanks Sylvia

disagree  rkillings: See the IAS definition of 'depreciation'. There is no mention of the nature of the asset.
17 hrs
  -> I need to keep up! Thanks
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