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l'actif net révalorisé

English translation: revalued net assets


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:l\'actif net révalorisé
English translation:revalued net assets
Entered by: zac
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09:58 Jan 8, 2012
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / tax inspection
French term or phrase: l'actif net révalorisé
En vue de déterminer la valeur réelle des filiales cedée et un prix de pleine concurrence, le service appliquera la méthode patrimoniale afin de determiner l’acif net revalorisé

I have translated this as

To determine the real value of the transferred subsidiaries and an arm’s length price, the tax department will apply the net value method to determine the revalued net assets.??

but feel I may be missing something perhaps assets is equity?
zac
Local time: 20:38
revalued net assets
Explanation:
The conventional translation (~10x more frequent than the permutation with 'revalued' in the middle), but of "actif net réévalué". Unless your text makes a distinction between the two French terms, there is no compelling reason not to say "revalued" in English.

Because the context here is taxation, best to stay away from IFRS terminology (which would be 'remeasured' and could imply certain valuation principles that the tax authority may not be using).
Selected response from:

rkillings
United States
Local time: 11:38
Grading comment
Thanks. I went for revalued net assets in the end
4 KudoZ points were awarded for this answer



Summary of answers provided
5net revalued assetsSilifke
4revalued net assetsrkillings
Summary of reference entries provided
net asset valuepolyglot45

Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 5/5
net revalued assets


Explanation:
revaluation is a well and commonly used term.

Silifke
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10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
revalued net assets


Explanation:
The conventional translation (~10x more frequent than the permutation with 'revalued' in the middle), but of "actif net réévalué". Unless your text makes a distinction between the two French terms, there is no compelling reason not to say "revalued" in English.

Because the context here is taxation, best to stay away from IFRS terminology (which would be 'remeasured' and could imply certain valuation principles that the tax authority may not be using).

rkillings
United States
Local time: 11:38
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 36
Grading comment
Thanks. I went for revalued net assets in the end
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Reference comments


9 mins peer agreement (net): +1
Reference: net asset value

Reference information:
http://www.vernimmen.net/html/glossaire/definition_actif_net...

polyglot45
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench

Peer comments on this reference comment (and responses from the reference poster)
agree  Tom Thumb
1 hr
neutral  Silifke: revaluation implies more...
1 hr
  -> read the reference....
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