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report à nouveau antérieur

English translation: amounts/balance brought forward or carried forward

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:report à nouveau antérieur
English translation:amounts/balance brought forward or carried forward
Entered by: Susan Gastaldi
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09:44 Apr 1, 2007
French to English translations [PRO]
Bus/Financial - Finance (general) / Company finances
French term or phrase: report à nouveau antérieur
Can anyone confirm that this means "Previous amount carried forward"? It's an item on a balance sheet with the relevant amount of money next to it.
Many thanks
Susan Gastaldi
Local time: 15:45
amounts/balance brought forward or carried forward
Explanation:
you could use this regardless of the exact item being discussed.

If we are talking about retained profits for the year (as Sylvia suggests), and we probably are, it will probably be broken into

1) amounts brought forward
2) profit for the year (before or after dividends?)
= total retained profit

"previous" is redundant.



--------------------------------------------------
Note added at 34 mins (2007-04-01 10:18:34 GMT)
--------------------------------------------------

If it helps, here is one rather classic presentation

MOVEMENTS IN CAPITAL AND RESERVES

Share capital
Reserve for own shares
Brought forward from previous years [OR PERIODS IF YOU ARE DOING 2ND QUARTER FOR EXAMPLE...I PREFER TO DROP PRIOR YEARS FOR THAT REASON]
Capital and reserves at 1 January
Currency translation concerning associated undertakings
Retained profit for the period
Capital and reserves at 30 June

--------------------------------------------------
Note added at 41 mins (2007-04-01 10:26:02 GMT)
--------------------------------------------------

If Sylvia means:

Retained earnings from previous periods
Retained earnings for current period
= Total retained earnings

then that is certainly one valid way of stating it.

--------------------------------------------------
Note added at 1 hr (2007-04-01 11:02:52 GMT)
--------------------------------------------------

For the avoidance of doubt:

report à nouveau antérieur = earnings brought forward OR retained earnings from previous periods
report à nouveau = retained earnings (previous and current)

--------------------------------------------------
Note added at 1 hr (2007-04-01 11:09:12 GMT)
--------------------------------------------------

error:

report à nouveau antérieur = earnings brought forward OR retained earnings from previous periods
report à nouveau = retained earnings for the current period


--------------------------------------------------
Note added at 1 hr (2007-04-01 11:38:11 GMT)
--------------------------------------------------

Le report à nouveau antérieur correspond à la partie des bénéfices non répartis l’année précédente.
Le report à nouveau correspond à la partie de bénéfice non répartie cette année. Il sera réparti l’année prochaine.
Selected response from:

xxxDCypher
Local time: 15:45
Grading comment
Dear Paul, once more you've come through with the goods and thanks again to Sylvia, Vicky and Jenny. Hope I can reciprocate some time. Am not really into accounting terminology - couldn't manage without your help. Many many thanks
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3amounts/balance brought forward or carried forwardxxxDCypher


Discussion entries: 1





  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
amounts/balance brought forward or carried forward


Explanation:
you could use this regardless of the exact item being discussed.

If we are talking about retained profits for the year (as Sylvia suggests), and we probably are, it will probably be broken into

1) amounts brought forward
2) profit for the year (before or after dividends?)
= total retained profit

"previous" is redundant.



--------------------------------------------------
Note added at 34 mins (2007-04-01 10:18:34 GMT)
--------------------------------------------------

If it helps, here is one rather classic presentation

MOVEMENTS IN CAPITAL AND RESERVES

Share capital
Reserve for own shares
Brought forward from previous years [OR PERIODS IF YOU ARE DOING 2ND QUARTER FOR EXAMPLE...I PREFER TO DROP PRIOR YEARS FOR THAT REASON]
Capital and reserves at 1 January
Currency translation concerning associated undertakings
Retained profit for the period
Capital and reserves at 30 June

--------------------------------------------------
Note added at 41 mins (2007-04-01 10:26:02 GMT)
--------------------------------------------------

If Sylvia means:

Retained earnings from previous periods
Retained earnings for current period
= Total retained earnings

then that is certainly one valid way of stating it.

--------------------------------------------------
Note added at 1 hr (2007-04-01 11:02:52 GMT)
--------------------------------------------------

For the avoidance of doubt:

report à nouveau antérieur = earnings brought forward OR retained earnings from previous periods
report à nouveau = retained earnings (previous and current)

--------------------------------------------------
Note added at 1 hr (2007-04-01 11:09:12 GMT)
--------------------------------------------------

error:

report à nouveau antérieur = earnings brought forward OR retained earnings from previous periods
report à nouveau = retained earnings for the current period


--------------------------------------------------
Note added at 1 hr (2007-04-01 11:38:11 GMT)
--------------------------------------------------

Le report à nouveau antérieur correspond à la partie des bénéfices non répartis l’année précédente.
Le report à nouveau correspond à la partie de bénéfice non répartie cette année. Il sera réparti l’année prochaine.

xxxDCypher
Local time: 15:45
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 164
Grading comment
Dear Paul, once more you've come through with the goods and thanks again to Sylvia, Vicky and Jenny. Hope I can reciprocate some time. Am not really into accounting terminology - couldn't manage without your help. Many many thanks

Peer comments on this answer (and responses from the answerer)
agree  Sylvia Smith: "Previous" may be needed to distinguish between something generated that fiscal year vs. prior years; eg, a tax loss realised in 2005 / Not necessarily, earnings generated in 2006 are brought forward to 2007 through "retained earnings" / Cheers Paul! ;-)
8 mins
  -> If it is brought forward it is by definition from a previous year/period. But if in doubt... :) // "retained earnings for the year" 2006 are included in "brought forward" in 2007. But leave previous if in doubt, certainly

agree  Vicky Papaprodromou
16 mins

agree  Jenny Forbes: Yes, "amount brought forward from previous period" to distinguish it from amounts brought forward during the current period.
49 mins
  -> do you mean "retained for the current period"? ;)
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