Glossary entry

French term or phrase:

dont actifs évalués à la juste valeur par résultat

English translation:

including assets at fair value through profit or loss

Added to glossary by Nicholas Ferreira
Oct 5, 2007 02:00
16 yrs ago
2 viewers *
French term

dont actifs évalués à la juste valeur par résultat

French to English Bus/Financial Accounting balance sheet term
Greetings. I am translating a balance sheet (bilan). On the assets (actifs) side, they have an entry
ACTIFS COURANTS (Current Assets): 26,629

Right below that entry is another line qualifying these. It reads:
dont actifs évalués à la juste valeur par résultat: 833

How would this be expressed in English UK?
Change log

Oct 9, 2007 18:16: Nicholas Ferreira changed "Edited KOG entry" from "<a href="/profile/587316">Nicholas Ferreira's</a> old entry - "dont actifs évalués à la juste valeur par résultat"" to ""including assets at fair value through profit or loss""

Discussion

rkillings Oct 5, 2007:
Normally, current assets should be 'actifs circulants'.

Proposed translations

+3
5 hrs
Selected

of which, assets at fair value through profit or loss

this is an IFRS thing - I've recently done a big project on precisely this subject, so I'm pretty darn sure of it! (you can look on websites such as iasplus.com for confirmation)
Peer comment(s):

agree Buzzy : yes, standard IFRS term - they adjust to fair value and put the difference in profit and loss. But I'd avoid "of which" and use either "including" or some device such as a dash
38 mins
agree BusterK
1 hr
agree rkillings
1 hr
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4 KudoZ points awarded for this answer. Comment: "Oui exactement, c'est ça. Merci à tout le monde !"
5 hrs

including assets valued at fair value via the income statement

Cheers,

Béa
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