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Provisions pour R&C

English translation: provision for liabilities and charges/provision for risks and charges

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:Provisions pour R&C
English translation:provision for liabilities and charges/provision for risks and charges
Entered by: Helen D. Elliot
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20:36 Dec 9, 2001
French to English translations [PRO]
Bus/Financial
French term or phrase: Provisions pour R&C
Appears in the Balance Sheet sub-section of a company's finacial results summary, alongside net debt, net fixed assets, shareholder's equity etc. I haven't the foggiest what it is. Any help appreciated.
mckinnc
Local time: 02:29
provision for liabilities and charges/provision for risks and charges
Explanation:
Found a few sites where this is used. BTW, the second record in my post above was only a related record. This is not an "unusual item"

[ More results from www.belgolaise.com ]

[PDF] L’ENVIRONNEMENT DE LA COMPTABILITE ANGLAISE
File Format: PDF/Adobe Acrobat - View as HTML
... 13 3.2.3. L ES PROVISIONS POUR RISQUES ET CHARGES
( PROVISIONS FOR LIABILITIES AND CHARGES ...
cerefia.eco.univ-rennes1.fr/cerefia/ComptaEuro/pdf/britanniquematot.pdf - Similar pages


http://www.offre.particuliers.societegenerale.fr/images_fo/F...

Provisions pour risques et charges/provisions for risks and charges

[PDF] HUREL-Financier-01-ok.QXD
File Format: PDF/Adobe Acrobat - View as HTML
... Depreciation Net Net Net provision at 31.12.99 ... 4 346 Provisions pour risques et charges
/ Provisions for risks and expenses 7 ...
www.hureldubois.com/francais/interior/HD-FS99.pdf - Similar pa

provision for risks and expenses
Selected response from:

Helen D. Elliot
Canada
Local time: 20:29
Grading comment
Thanks Helen. Sorry for the delay in clsing the question.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3R&D Provisions
Francesco Barbuto
5 +1provision for liabilities and charges/provision for risks and chargesHelen D. Elliot
4 +1provision for contingent liabilities? (provision pour risques et charges)Helen D. Elliot
3reasonable and customary (charges)cheungmo


  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
R&D Provisions


Explanation:
See Zanichelli's "Il Nuovo Ragazzini Biagi and Zanichelli's "Il Nuovo Boch".

They should be money destined to Research and Development.

Francesco Barbuto
Local time: 02:29
Native speaker of: Native in ItalianItalian
PRO pts in pair: 8

Peer comments on this answer (and responses from the answerer)
agree  Eva Blanar
32 mins

agree  Greta Holmer
55 mins

agree  Jacqueline McKay
2 days 13 hrs
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
reasonable and customary (charges)


Explanation:
In case it isn't R&D.



cheungmo
PRO pts in pair: 339
Login to enter a peer comment (or grade)

16 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
provision for contingent liabilities? (provision pour risques et charges)


Explanation:
Under liabilities.

A term used in France and Belgium. Not quite sure what the English equivalent would be but it is a provision tied to specific items, mentioned under contingent liability (élément de passif éventuel/dette éventuelle) in the Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, CA


CONTINGENT LIABILITY
(élement de) passif éventuel;
dette éventuelle

Comptabilité générale. Obligation pouvant apparaître en raison de circonstances actuelles ou passées, à la condition qu'une éventualité donnée se réalise. Ainsi, la responsabilité éventuelle qui pourrait être imputée à l'entité relativement à un litige imminent ou non encore réglé constitue un passif éventuel. NOTE En France et Belgique, les risques et charges, nettement précisés quant à leur objet, que des événements survenus ou en cours rendent probables, mais dont la réalisation reste incertaine, doivent faire l'objet de provisions pour risques et charges évaluées à l'arrêté des comptes et présentées dans le passif du bilan.


English:Financial Accounting

unusual item s CORRECT

special item s CORRECT
exceptional item s GR. BRITAIN

DEF - Gains, losses and provisions for losses resulting from normal business activities which are both abnormal in size and caused by rare or unusual circumstances, have sometimes been considered to be extraordinary items. However, because such items result from occurrences the underlying nature of which is typical of the customary business activities of the enterprise, even though caused by unusual circumstances, they are not extraordinary items. s
OBS - (...) occurrences may result in gains or losses to be reflected in the accounts, and the treatment of these unusual items does not fit neatly into the rules for handling ordinary revenues and costs. s



French:Financial Accounting

élément exceptionnel s CORRECT,MASC

élément inhabituel s CORRECT,MASC


DEF - Profit, perte ou provision pour pertes résultant d'opérations ou de faits qui ne sont pas tenus pour susceptibles de se répéter fréquemment au cours des prochains exercices ou qui ne sont pas typiques des activités normales de l'entité. s
OBS - En vertu des normes comptables canadiennes, il s'agit d'éléments qui ne réunissent pas toutes les caractéristiques des éléments extraordinaires, mais qui doivent être pris en compte et présentés séparément dans l'état des résultats avant le Bénéfice avant activités abandonnées et éléments extraordinaires. En France et en Belgique, le résultat exceptionnel est celui dont la réalisation n'est pas liée à l'exploitation courante de l'entreprise; il doit être présenté séparément. Les charges et produits exceptionnels sont les charges ou produits hors gestion courante, c'est-à-dire qui ne proviennent pas de l'activité habituelle de l'entreprise. Ils concernent soit des opérations de gestion (par exemple les créances devenues irrécouvrables dans l'exercice et les subventions d'équilibre), soit des opérations en capital (par exemple les cessions d'immobilisations), soit des provisions (par exemple les provisions pour risques et charges exceptionnels). s


[PDF] LICENCE DE SCIENCES ECONOMIQUES Mention Economie Industrielle ...
File Format: PDF/Adobe Acrobat - View as HTML
... 120 120 Créances clients 180 15 165 ,Disponibilités 1 45 1 1 45 Provisions pour
R&C 37,5 Emprunts bancaires 180 (1) TOTAL 720 l65 555 (1) dont concours ...
www.univ-tlse1.fr/publications/EditionsElec/Specialites/ LicEcoIndus/1998/1998jEcoEnt1.pdf -



Helen D. Elliot
Canada
Local time: 20:29
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 407

Peer comments on this answer (and responses from the answerer)
agree  Gillian Hargreaves
21 hrs
  -> Thanks Gillian
Login to enter a peer comment (or grade)

16 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
provision for liabilities and charges/provision for risks and charges


Explanation:
Found a few sites where this is used. BTW, the second record in my post above was only a related record. This is not an "unusual item"

[ More results from www.belgolaise.com ]

[PDF] L’ENVIRONNEMENT DE LA COMPTABILITE ANGLAISE
File Format: PDF/Adobe Acrobat - View as HTML
... 13 3.2.3. L ES PROVISIONS POUR RISQUES ET CHARGES
( PROVISIONS FOR LIABILITIES AND CHARGES ...
cerefia.eco.univ-rennes1.fr/cerefia/ComptaEuro/pdf/britanniquematot.pdf - Similar pages


http://www.offre.particuliers.societegenerale.fr/images_fo/F...

Provisions pour risques et charges/provisions for risks and charges

[PDF] HUREL-Financier-01-ok.QXD
File Format: PDF/Adobe Acrobat - View as HTML
... Depreciation Net Net Net provision at 31.12.99 ... 4 346 Provisions pour risques et charges
/ Provisions for risks and expenses 7 ...
www.hureldubois.com/francais/interior/HD-FS99.pdf - Similar pa

provision for risks and expenses

Helen D. Elliot
Canada
Local time: 20:29
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 407
Grading comment
Thanks Helen. Sorry for the delay in clsing the question.

Peer comments on this answer (and responses from the answerer)
agree  Gillian Hargreaves
21 hrs
  -> Thanks again!
Login to enter a peer comment (or grade)




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