KudoZ home » French to English » Bus/Financial

coupon encaissé

English translation: coupon received accounting basis/principle

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:coupon encaissé
English translation:coupon received accounting basis/principle
Entered by: Joanne Watt
Options:
- Contribute to this entry
- Include in personal glossary

04:18 Nov 28, 2001
French to English translations [PRO]
Bus/Financial / Investment.
French term or phrase: coupon encaissé
Le fonds comptabilise les intérêts selon la méthode
du coupon encaissé.

(Relates to how the earnings of an investment fund are allocated).
Joanne Watt
Local time: 23:01
coupon received accounting basis/principle
Explanation:
This is an accounting **method***. You need to translate the full term: "Méthode du coupon encaissé"

There are several accounting methods for calculating yield. One of those provided for by French and Belgian legislation is the "méthode du coupon encaissé":

Avis n° 98-07: OPCVM
... C. Méthode du coupon encaissé : comptabilisation des intérêts sur dépôts
à terme et sur les pensions non livrées et information dans l'annexe. ...
www.finances.gouv.fr/reglementation/avis/avisCNCompta/98/ avis9807.htm

SELECTION SECURITE
File Format: PDF/Adobe Acrobat
... concernés : Tous souscripteurs. Affectation des résultats : Revenus comptabilisés selon la méthode du coupon encaissé. Titres de capitalisation (C) et de ...
www.exatis.com/dabf/cob_sel_securite.pdf

FRANCOURT FCP
File Format: PDF/Adobe Acrobat
... concernés : Tous souscripteurs. Affectation des résultats : Revenus comptabilisés selon la méthode du coupon encaissé. Titre de capitalisation (C) et ... www.exatis.com/dabf/cob_fra_fcp.pdf

ELYSEES AVANTAGE EQUILIBRE
File Format: PDF/Adobe Acrobat
... Souscripteurs concernés : Tous souscripteurs. Affectation des résultats : Revenus comptabilisés selon la méthode du coupon encaissé. FCP de distribution ...
www.ccf.fr/particuliers/placement/pdf/notice_elysees_avanta...

----------

Eurodicautom gives "coupon received" as the translation of "coupon encaissé" http://eurodic.ip.lu:8086//cgi-bin/edicbin/expert.pl

Note that a distinction is made between "dividend received" and "coupon received" (the following is from a very extensive article on the subject of investment accounting -- it uses the term "accounting principles"):

"This item should include the deficit payable by the reporting institution representing the difference between the sale price and re-purchase price of the repoed securities. In the case of a buy-sell back repo, where the pricing of the deal takes into account the receipt of a dividend/coupon on the repoed stock by the borrower, the income flows from the repo deal should be adjusted as follows: The borrower of the security should record the value of the dividend/coupon received in item 2C (repo interest receivable) and ensure that it does not appear as a receipt of income on securities held (see items 3A and 3D). The lender of the security should add the value of the dividend/coupon he should have received (had he not repoed out the security on a buy-sell back repo deal) to both item 3C (repo interest paid) and to the relevant income item (2A or 2D)."
http://www.bankofengland.co.uk/mfsd/defs/def_a3.doc

The Ménard de la comptabilité (the investment and accounting "Bible"), has the following for "méthode de comptabilité":

BASIS OF ACCOUNTING
MÉTHODE DE COMPTABILITÉ; MÉTHODE COMPTABLE (DE BASE)
Comptabilité générale. Méthode utilisée pour la comptabilisation des opérations et des faits économiques se rapportant à une entité. Les deux méthodes les plus fréquemment en usage sont la comptabilité d'exercice, dans laquelle on s'attache à la date des opérations plutôt qu'à la date de leur règlement, et la comptabilité de caisse (ou comptabilité de trésorerie). Cette dernière, qui est axée sur les flux de trésorerie, est de préférence adoptée par les entités de petite taille ainsi que par les particuliers pour leur comptabilité personnelle, notamment à cause de sa plus grande facilité d'utilisation. Il existe une troisième méthode en usage en comptabilité publique, soit la comptabilité d'engagements budgétaires. Selon cette dernière méthode, les opérations sont constatées dès les premières étapes, par exemple au moment de l'autorisation des crédits.
Ø Syn. accounting basis. V.a. accrual basis (of accounting); appropriate disclosed basis of accounting; cash basis (of accounting); commitment (basis of) accounting; comprehensive basis of accounting; generally accepted accounting principles.
Selected response from:

Yolanda Broad
United States
Local time: 18:01
Grading comment
Thanks SO much for your help. This definitely makes sense!

Joanne.
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4 +1received dividendsZaltys
4coupon received accounting basis/principle
Yolanda Broad
3cashed coupon
Clair@Lexeme


  

Answers


10 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
cashed coupon


Explanation:
coupon is the term used in financial contexts
encaisser - to cash, to collect, to receive

Clair@Lexeme
France
Local time: 00:01
Native speaker of: English
PRO pts in pair: 123
Login to enter a peer comment (or grade)

55 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
received dividends


Explanation:
I think that 'coupon' is 'dividend', not 'coupon', since an investment fund wouldn't be using coupons of the money-off variety in any situation.
'Encaissé' can also mean 'received', and therefore I think that the term you are looking for is 'received dividends', which can count as income and would therefore fit the context of earnings. The website below is a very useful publication on dividends.


    Reference: http://www.irs.ustreas.gov/prod/forms_pubs/pubs/p5500106.htm
Zaltys
United Kingdom
Local time: 23:01
PRO pts in pair: 7

Peer comments on this answer (and responses from the answerer)
agree  sujata
50 mins
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
coupon received accounting basis/principle


Explanation:
This is an accounting **method***. You need to translate the full term: "Méthode du coupon encaissé"

There are several accounting methods for calculating yield. One of those provided for by French and Belgian legislation is the "méthode du coupon encaissé":

Avis n° 98-07: OPCVM
... C. Méthode du coupon encaissé : comptabilisation des intérêts sur dépôts
à terme et sur les pensions non livrées et information dans l'annexe. ...
www.finances.gouv.fr/reglementation/avis/avisCNCompta/98/ avis9807.htm

SELECTION SECURITE
File Format: PDF/Adobe Acrobat
... concernés : Tous souscripteurs. Affectation des résultats : Revenus comptabilisés selon la méthode du coupon encaissé. Titres de capitalisation (C) et de ...
www.exatis.com/dabf/cob_sel_securite.pdf

FRANCOURT FCP
File Format: PDF/Adobe Acrobat
... concernés : Tous souscripteurs. Affectation des résultats : Revenus comptabilisés selon la méthode du coupon encaissé. Titre de capitalisation (C) et ... www.exatis.com/dabf/cob_fra_fcp.pdf

ELYSEES AVANTAGE EQUILIBRE
File Format: PDF/Adobe Acrobat
... Souscripteurs concernés : Tous souscripteurs. Affectation des résultats : Revenus comptabilisés selon la méthode du coupon encaissé. FCP de distribution ...
www.ccf.fr/particuliers/placement/pdf/notice_elysees_avanta...

----------

Eurodicautom gives "coupon received" as the translation of "coupon encaissé" http://eurodic.ip.lu:8086//cgi-bin/edicbin/expert.pl

Note that a distinction is made between "dividend received" and "coupon received" (the following is from a very extensive article on the subject of investment accounting -- it uses the term "accounting principles"):

"This item should include the deficit payable by the reporting institution representing the difference between the sale price and re-purchase price of the repoed securities. In the case of a buy-sell back repo, where the pricing of the deal takes into account the receipt of a dividend/coupon on the repoed stock by the borrower, the income flows from the repo deal should be adjusted as follows: The borrower of the security should record the value of the dividend/coupon received in item 2C (repo interest receivable) and ensure that it does not appear as a receipt of income on securities held (see items 3A and 3D). The lender of the security should add the value of the dividend/coupon he should have received (had he not repoed out the security on a buy-sell back repo deal) to both item 3C (repo interest paid) and to the relevant income item (2A or 2D)."
http://www.bankofengland.co.uk/mfsd/defs/def_a3.doc

The Ménard de la comptabilité (the investment and accounting "Bible"), has the following for "méthode de comptabilité":

BASIS OF ACCOUNTING
MÉTHODE DE COMPTABILITÉ; MÉTHODE COMPTABLE (DE BASE)
Comptabilité générale. Méthode utilisée pour la comptabilisation des opérations et des faits économiques se rapportant à une entité. Les deux méthodes les plus fréquemment en usage sont la comptabilité d'exercice, dans laquelle on s'attache à la date des opérations plutôt qu'à la date de leur règlement, et la comptabilité de caisse (ou comptabilité de trésorerie). Cette dernière, qui est axée sur les flux de trésorerie, est de préférence adoptée par les entités de petite taille ainsi que par les particuliers pour leur comptabilité personnelle, notamment à cause de sa plus grande facilité d'utilisation. Il existe une troisième méthode en usage en comptabilité publique, soit la comptabilité d'engagements budgétaires. Selon cette dernière méthode, les opérations sont constatées dès les premières étapes, par exemple au moment de l'autorisation des crédits.
Ø Syn. accounting basis. V.a. accrual basis (of accounting); appropriate disclosed basis of accounting; cash basis (of accounting); commitment (basis of) accounting; comprehensive basis of accounting; generally accepted accounting principles.


    Reference: http://www.google.com/search?hl=en&q=%22m%E9thode+du+coupon+...
Yolanda Broad
United States
Local time: 18:01
Native speaker of: English
PRO pts in pair: 1551
Grading comment
Thanks SO much for your help. This definitely makes sense!

Joanne.
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search