Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss - Jan 6 '16 fra>eng immobilisations décomposables non-current assets depreciable by components pro closed ok - Nov 12 '15 fra>eng Imputation analytique Full cost attribution pro closed no 2 Jul 22 '15 fra>eng actions d’autocontrôle treasury shares (and own shares) pro closed no - Aug 8 '14 fra>eng BI (abbreviation) business intelligence pro closed ok 4 Jul 11 '14 fra>eng créance de l'actif circulant Other current assets pro closed ok 4 Jul 11 '14 fra>eng augmentation des dettes de financements increase in financing liabilities pro closed ok - Jun 17 '14 fra>eng emplois financiers contraints Required uses/applications of funds/cash for financing activities pro closed ok 4 Jun 2 '14 fra>eng avec retour à meilleur fortune with a better-fortunes clause pro closed no 4 May 30 '14 fra>eng Marge de crédit de la Senior A Senior A margin pro closed ok - May 29 '14 fra>eng prix de vente minoré selling price minus pro closed ok - May 29 '14 fra>eng taux de marge retenu margin rate chosen pro closed ok 4 May 29 '14 fra>eng méthode « COS + marge » COS plus pro closed ok 4 May 12 '14 fra>eng la réserve est dissoute the reserve is drawn down pro closed ok - Mar 26 '14 fra>eng pension titres (securities) repo / reverse repo pro closed no 4 Mar 6 '14 fra>eng Ratio opérationnel operating ratio pro closed ok - Dec 31 '13 fra>eng inflation normative regulatory inflation pro closed no 4 Dec 5 '13 fra>eng "l'obligation d'immobilisation" [as well as the] requirement to recognise a non-current asset [on the balance sheet] pro closed no - Oct 29 '13 fra>eng immobilisations nettes de reprise (allowances for depreciation and impairment of) non-current assets, net of reversal(s) pro closed ok 4 Oct 14 '13 fra>eng fonds commerciaux intangible business assets pro closed ok 4 Oct 14 '13 fra>eng portés pour le compte de carried on behalf of/for the account of pro closed ok 4 Aug 16 '13 fra>eng fondée sur l’actualisation based on a DCF analysis pro closed ok 4 Jul 31 '13 fra>eng comptabilité sociale accounting for legal and tax purposes pro closed no 4 Jul 27 '13 fra>eng action ajustée adjusted share basis pro closed no 4 Jul 22 '13 fra>eng Dettes du passif circulant current liabilities pro closed ok 4 Jun 18 '13 fra>eng reprise sur produits reversal of income [recognised in previous periods] pro closed no - Jun 13 '13 eng>fra stranded assets actifs échoués pro closed ok 4 Jun 2 '13 fra>eng réintégration des crédits-baux reversals upon exercise of purchase options [on finance leases] pro closed no - May 28 '13 fra>eng MPIn PLN 24.0m pro closed no - May 27 '13 fra>eng hors CP & coût de départ not including paid leave and separation costs pro closed ok 4 May 27 '13 fra>eng Valorisation Put sur rachat de minoritaires Value of put option held by minority shareholders, estimated pro closed no - May 24 '13 fra>eng règle d'imputation rule of imputation pro closed ok - May 24 '13 fra>eng sortie (in this context) quits and fires pro closed ok 4 May 24 '13 fra>eng activée à hauteur de recognised in assets in the amount of pro closed no 4 May 22 '13 fra>eng répartition de la base élargie imputation across an expanded [tax consolidation group] base pro closed no 4 May 21 '13 fra>eng méthode bilantielle du report variable liability method pro closed no 4 May 17 '13 fra>eng stocks de coûts des services passés accumulated past service costs pro closed no - Apr 29 '13 fra>eng titres de participation securities representing participating interests pro closed no - Feb 21 '13 fra>eng EBE sur CA EBITDA / revenue pro closed ok - Feb 21 '13 fra>eng REX sur CA income from operations / revenue pro just_closed no - Feb 21 '13 fra>eng RN sur CA profit / revenue pro closed ok 4 Feb 1 '13 fra>eng Créances raunchees loans to participating interests pro closed ok 4 Jan 20 '13 fra>eng solde de déficit disponible imputable au [date] … at [date] pro closed no 4 Jan 3 '13 fra>eng Valeur d'apport transfer value pro closed ok - Aug 26 '12 fra>eng autonomie/indépendance des exercices time period principle + matching principle pro closed ok 4 Jul 9 '12 fra>eng **Provisions pour reconstitution gisements miniers et pétroliers** mineral and petroleum depletion allowances pro closed ok - Jul 8 '12 fra>eng "Produits des émissions de titres participatifs" proceeds of issuance of participating securities pro open no 4 Jul 8 '12 fra>eng Provisions non déductibles l'année de leur comptabilisation allowances not deductible in the period of recognition pro closed ok - Jul 8 '12 fra>eng "détail des produits à recevoir" detail of amounts receivable pro closed no - Apr 14 '12 fra>eng Les inscriptions de commandes... new orders pro closed no 2 Mar 21 '12 fra>eng déversement analytique apportionment (for management accounting purposes) pro closed no Asked | Open questions | Answered