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sociétés mises en équivalence

English translation: companies accounted for under the equity method

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16:38 Oct 23, 2000
French to English translations [PRO]
Bus/Financial
French term or phrase: sociétés mises en équivalence
Le résultat d>exploitation est établi avant la prise en compte des charges et produits exceptionnels, des frais financiers et des résultats des sociétés mises en équivalence.
This is an accounting term having to do with consolidated financial statements of all the companies in a group.
Paul Sadur
Local time: 17:22
English translation:companies accounted for under the equity method
Explanation:
my notes from F>E financial translation class at NYU. Found example on website below.
Selected response from:

Joan Wallace
Grading comment
Thanks. Did not find the link, though. The other answer was confirmation. You got the award for giving the full expression.
Now I remember that I had the query before. Maybe this time I will not forget it.

3 KudoZ points were awarded for this answer

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Summary of answers provided
naequity basis
Yolanda Broad
nacompanies accounted for under the equity methodJoan Wallace


  

Answers


2 hrs
companies accounted for under the equity method


Explanation:
my notes from F>E financial translation class at NYU. Found example on website below.


    Reference: http://www.dupont.com/corp/whats-new/releases/99/990728.html
Joan Wallace
PRO pts in pair: 50
Grading comment
Thanks. Did not find the link, though. The other answer was confirmation. You got the award for giving the full expression.
Now I remember that I had the query before. Maybe this time I will not forget it.

Peer comments on this answer (and responses from the answerer)
Judd Swezey
Login to enter a peer comment (or grade)

2 hrs
equity basis


Explanation:
The current operating income approach involves expense recognition of non-recurring products, carrying charges, and sales for the companies, on an equity basis...

From LGDT:
Domaine(s)
comptabilité
comptabilité de consolidation
Anglais:
equity method (a)
((A method under which)) the investment in an investee initially is recorded at cost, and the carrying value of the investment is increased or decreased to recognize the investor's share of the income or losses of the investee subsequent to the date of thge investment. (a)
Note(s): The investee's income reflected by the investor using the equity method is the same as under consolidation. (a)
Synonyme(s):
equity basis (b)
Français:
méthode de la mise en équivalence n f (cde)
(...) opération comptable qui consiste à substituer à la valeur comptable des titres de participation figurant à l'actif de la société mère (...) l'équivalence de la part qui leur correspond dans la situation nette de la société émettrice (...). (cd)
Contexte(s): La mise en équivalence concerne le seul poste «Titres de participation» de la société-mère: la part des intérêts de la société-mère dans la situation nette de la société dépendante y est substituée à la valeur nette comptable des titres. (f)
Note(s): ((Domaine d'emploi indiqué dans la source citée:)) actif. (a)
Synonyme(s):
mise en équivalence n f (c)
Entrée(s) additionnelle(s):
comptabilisation à la valeur de consolidation n f (g)
Note(s): Usage canadien. (g)
[1980]
RBT8893956

From Termium:

English:Financial Accounting
equity accounting s CORRECT
equity method s CORRECT
equity method of accounting s CORRECT
equity accounting method s CORRECT
consolidated method of accounting s
DEF - A basis of accounting for long-term intercorporate investments whereby the investment is initially recorded at cost and the carrying value adjusted thereafter to show the investor's pro rata share of the post-acquisition earnings or losses of the investee computed on a consolidated basis; dividends received reduce the recorded carrying value of the investment. s
OBS - Compare to "cost method" "cost method for long-term investments" and "market (value) method". s
OBS - equity method: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. s
1999-02-09

Résultat d'exploitatoin, from Termium:

English:Accounting
current operating income approach s CORRECT
current operating income s CORRECT
current operating performance concept s CORRECT
current operating performance s CORRECT
DEF - The view that unusual and non-recurring operating items that occurred during an accounting period should be excluded from the income statements. s
OBS - Compare to "all-inclusive income approach". s



    Reference: http://www.termium.com
    Le grand dictionnaire terminologique
Yolanda Broad
United States
Local time: 18:22
Native speaker of: English
PRO pts in pair: 1551

Peer comments on this answer (and responses from the answerer)
Margaret Doney
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