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reprises de provisions fiscales

English translation: reversals of tax provisions

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:reprises de provisions fiscales
English translation:reversals of tax provisions
Entered by: Stella Woods
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03:39 May 17, 2001
French to English translations [PRO]
Bus/Financial
French term or phrase: reprises de provisions fiscales
L'impôt sur le résultat de 2.224.945 BEF trouve son origine dans des régularisations et des reprises de provisions fiscales. (from company report)
Stella Woods
Local time: 09:00
reversals of tax provisions
Explanation:
or perhaps reversals of tax-related provisions

Really this is just another way of saying what Gillian proposes, it's just that in my accounting translation experience I've come across "reversals" much more often than "releases" (to be honest I can't remember ever seeing this published, but could it be a US/UK difference?)
It just means they've used some of the amounts they set aside, or some of the risks/costs covered by thjose provisions no longer exist, so the provisions are now smaller.
Selected response from:

Buzzy
Local time: 23:00
Grading comment
thank you - most helpful
4 KudoZ points were awarded for this answer

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Summary of answers provided
narecovered from provisions for taxes
lefoque
nareversals of tax provisionsBuzzy
naamounts released from provisions for tax
Gillian Hargreaves


  

Answers


13 mins
amounts released from provisions for tax


Explanation:
See reference below


    Percival/Donaghy/Laider: European Charts of Accounts with English Translation; pub. Flambard (European) Limited
Gillian Hargreaves
Local time: 22:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 575
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2 hrs
reversals of tax provisions


Explanation:
or perhaps reversals of tax-related provisions

Really this is just another way of saying what Gillian proposes, it's just that in my accounting translation experience I've come across "reversals" much more often than "releases" (to be honest I can't remember ever seeing this published, but could it be a US/UK difference?)
It just means they've used some of the amounts they set aside, or some of the risks/costs covered by thjose provisions no longer exist, so the provisions are now smaller.


    own experience : annual reports
Buzzy
Local time: 23:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 377
Grading comment
thank you - most helpful
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8 hrs
recovered from provisions for taxes


Explanation:
This seems to be another possibility in my opinion.

lefoque
United States
Local time: 17:00
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 209
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