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plafonnement de l'actif

English translation: IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Inter

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:plafonnement de l'actif
English translation:IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Inter
Entered by: Susan Gastaldi
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15:38 Feb 20, 2009
French to English translations [PRO]
Bus/Financial - Finance (general) / Annual report
French term or phrase: plafonnement de l'actif
a capping of assets? An asset ceiling? Help!

Context paragraph:
Ces principes ne diffèrent pas des normes IFRS telles que publiées par l’IASB dans la mesure où l’application, obligatoire à compter des exercices ouverts à compter du 1er janvier 2008, des normes et interprétations suivantes non encore adoptées par l’Union Européenne, serait sans incidence significative sur les comptes du Groupe :
• IFRIC 12 – Contrats de concession de service,
• IFRIC 14 – IAS 19 ***Plafonnement de l'actif*** au titre des régimes à prestations définies, exigences de financement minimal et leur interaction.
Susan Gastaldi
Local time: 03:36
IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Inter
Explanation:
This is the official English title of the IFRIC 14 /IAS 19 standards.

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Note added at 11 hrs (2009-02-21 03:15:20 GMT)
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The complete title is : IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
Selected response from:

xxxwfarkas
Canada
Local time: 21:36
Grading comment
Thanks, wfarkas, perfect!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interxxxwfarkas
4limit on a defined benefit asset
fourth
4(Setting or establishing) a cap, (setting) a limit, setting a ceiling, on assets, capping assetsjoehlindsay
3 +1asset ceiling
mohanv
Summary of reference entries provided
IFRIC issues interpretation on IAS 19 - The Limit on a Defined Benefit Asset
juliebarba

  

Answers


13 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
asset ceiling


Explanation:
plafonnement de l'actif « asset ceiling »

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Note added at 19 mins (2009-02-20 15:58:44 GMT)
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http://www.lacademie.info/content/download/1077/4175/version...

Projet de commentaires concernant le projet d'interprétation
IFRIC D19 relatif au plafonnement de l'actif et aux obligations
de financement minimum
(Re: IFRIC Draft Interpretation D19 IAS 19-The Asset Ceiling:
Availability of Economic Benefits and Minimum Funding
Requirements


    Reference: http://www.focusifrs.com/menu_gauche/iasb/calendrier_et_agen...
    Reference: http://w1.siemens.com/annual/08/pool/downloads/pdf/french_sp...
mohanv
India
Local time: 07:06
Specializes in field
Native speaker of: Native in TamilTamil
PRO pts in category: 63

Peer comments on this answer (and responses from the answerer)
agree  Suzanne Deliscar
1 day11 hrs
  -> thanks
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
(Setting or establishing) a cap, (setting) a limit, setting a ceiling, on assets, capping assets


Explanation:
it just means establishing an upper limit.

In other contexts, plafonnement in finance can mean a 'leveling off'.

joehlindsay
Local time: 20:36
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 272
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
limit on a defined benefit asset


Explanation:
Per IFRIC 14 ongoing debate for submission to IAS Board

fourth
France
Local time: 03:36
Native speaker of: Native in EnglishEnglish
PRO pts in category: 140
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11 hrs   confidence: Answerer confidence 5/5
IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Inter


Explanation:
This is the official English title of the IFRIC 14 /IAS 19 standards.

--------------------------------------------------
Note added at 11 hrs (2009-02-21 03:15:20 GMT)
--------------------------------------------------

The complete title is : IFRIC 14 IAS 19 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

xxxwfarkas
Canada
Local time: 21:36
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 62
Grading comment
Thanks, wfarkas, perfect!
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Reference comments


1 hr
Reference: IFRIC issues interpretation on IAS 19 - The Limit on a Defined Benefit Asset

Reference information:
IFRIC issues interpretation on IAS 19—Defined Benefit Assets and Minimum Funding Requirements

The International Financial Reporting Interpretations Committee (IFRIC)* has today issued an Interpretation, **IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction.**

IFRIC 14 provides general guidance on how to assess the limit in IAS 19 Employee Benefits on the amount of the surplus that can be recognised as an asset.
http://www.iasb.org/News/Press Releases/IFRIC issues interpr...

This is the first reference on google. The codes are international, so if you google them, it should lead straight to an English version.

juliebarba
United Kingdom
Works in field
Native speaker of: English
PRO pts in category: 116
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