full provision

Romanian translation: provizionare completă

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	full provision
Romanian translation:	provizionare completă
Entered by:	Cristina Frasineanu

00:50 Mar 15, 2008

English to Romanian translations [PRO]
Bus/Financial - Accounting

English term or phrase: full provision

The method of calculation is based on the full provision method.

Se referă la impozitul amânat. - eferred tax is defined as the estimated future tax consequences of transactions and events recognized in the financial statements of the current and previous periods.

Cristina Frasineanu KudoZ activity Questions: 110 (1 open) (2 without valid answers) (3 closed without grading) Answers: 19
Local time: 04:34

provizionare completă

Explanation:
"Economia potenţială de impozit va fi dedusă din impozitele amânate aferente perioadei 2002 la 2004, aşa încât provizionul pentru impozite amânate, la închiderea anului 1999 va fi de ...:"

http://www.revistacontaplus.ro/revista/n08/IAS12 Impozit pe ...

Selected response from:

Mihai Badea (X)
Luxembourg

Grading comment

4 KudoZ points were awarded for this answer

Summary of answers provided

3 +2

provizionare completă

Mihai Badea (X)

provizion complet

irina smalley

cu acoperire generala a valorii ( impozitelor) reportate

Anca Nitu

Discussion entries: 1

Answers

1 day 9 hrs confidence:

peer agreement (net): +2

provizionare completă

Mihai Badea (X)
Luxembourg
Native speaker of: Romanian
PRO pts in category: 114

1 hr confidence:

cu acoperire generala a valorii ( impozitelor) reportate

Explanation:
PROVISION, generally, is to prepare in advance for an event that is projected to take place in the future. In accounting, it is an amount charged against profits for a specific liability (for example: bad debts, depreciation or taxes). A liability may be known, but the amount is often uncertain. This uncertainty may lead to an adjustment in a later income statement once the final amount of the liability is ascertained.
http://www.ventureline.com/glossary_P.asp

un exemplu - provizion pentru depreciere:
Domaine(s) : - comptabilité
comptabilité financière
comptabilité générale
- finance

français

provision pour dépréciation n. f.
Équivalent(s) English provision

Définition :
Somme défalquée, dans le bilan, de la valeur attribuée à un bien, et désignant la fraction de cette valeur qui a été passée en charges durant l'exercice en cours ou auparavant, par exemple la provision pour créances douteuses et la provision pour dépréciation des stocks.

Sous-entrée(s) :
synonyme(s)
provision n. f.

Note(s) :
En Belgique, une provision ne peut avoir pour objet de modifier la valeur d'un actif.
Il s'agit de constatations ou d'anticipations de perte (moins-values) sur des éléments de l'actif non amortissable (terrains, fonds de commerce, titres, stocks, créances).

GDT
( din pacate in franceza - seamana ( sper ))

se refera la altceva dar din aceeasi familie: prevederea de sume care sa acopere deprecierea
aici e vorba de prevederea de sume de bani care sa acopere impozitele reportate ( deferred)

nitel mai mult context nu ar strica :)

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Note added at 1 day18 hrs (2008-03-16 18:57:48 GMT)
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exact cum banuiam, e o suma sau sume prevazute pentru a acoperi eventuale cheltuieli cu impoazitele reportate, poti sai spui un fel de "expense projection" sau

rezervare de fonduri pentru a acoperi in totalitate impozitele reportate

Anca Nitu
Local time: 21:34
Native speaker of:

Romanian
PRO pts in category: 40

Notes to answerer

Asker: There are two methods for recognition and measurement of tax effects of timing differences, viz., the “full provisionmethod” and “partial provision method”. Under the “full provision method”, the deferred tax is recognised and measured in respect of all timing differences(subject to consideration of prudence in case of deferred tax assets) without considering assumptions regarding future profitability, future capital expenditure etc. On the other hand, the ‘partial provisionmethod’ excludes the tax effects of certain timing differenceswhichwillnot reverse for some considerable period ahead. Thus, this method is based on many subjective judgements involving assumptions regarding future profitability, future capital expenditure etc. In other words, partial provision method is based on an assessment of what would be the position in future. Keeping in view the elements of subjectivity, the ‘partial provision method’ under which deferred tax is recognised on the basis of assessment as to what would be the expected position, has generally been discarded theworld-over. [O descriere de pe net.] Nu exista mai mult context propriu.

1 day 19 hrs confidence:

provizion complet

Explanation:
provision = 'an amount set aside out of profits for a known liability'

irina smalley
United Kingdom
Local time: 02:34
Specializes in field
Native speaker of:

Romanian
PRO pts in category: 8

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