realisation of capital assets

French translation: réalisation d'immobilisations

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:realisation of capital assets
French translation:réalisation d'immobilisations
Entered by: Alexandre Tissot

14:24 Oct 7, 2020
English to French translations [PRO]
Bus/Financial - Law (general)
English term or phrase: realisation of capital assets
Bonjour à toutes et à tous,

Je cherche la traduction adéquate relative à "realisation of capital assets".

"A share of capital profits shall be credited to each Partner’s capital account in respect of the the Accounting Period of ***realisation of capital assets*** that is pro rata to Partnership Units or, alternatively, as determined by the General Partner in its sole discretion.."

"réalisation / gain sur immobilisations" ?

Merci.
Alexandre Tissot
Local time: 05:48
vente d'immobilisations
Explanation:
realisation = turning an asset into cash

capital assets = tangibles assets = immobilisations

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Note added at 28 mins (2020-10-07 14:52:58 GMT)
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A capital asset is defined to include property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, land and building, plant and machinery, motorcar, furniture, jewellery, route permits, goodwill, tenancy rights, patents, trademarks, shares, debentures, securities, units, mutual funds, zero-coupon bonds etc. are capital assets.

Source: Wikipedia

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Note added at 28 mins (2020-10-07 14:53:40 GMT)
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Erratum: 'TANGIBLE' instead of 'tangibles'
Selected response from:

Francois Boye
United States
Local time: 23:48
Grading comment
Thanks to everyone!
4 KudoZ points were awarded for this answer



Summary of answers provided
4vente d'immobilisations
Francois Boye


Discussion entries: 4





  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
vente d'immobilisations


Explanation:
realisation = turning an asset into cash

capital assets = tangibles assets = immobilisations

--------------------------------------------------
Note added at 28 mins (2020-10-07 14:52:58 GMT)
--------------------------------------------------

A capital asset is defined to include property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, land and building, plant and machinery, motorcar, furniture, jewellery, route permits, goodwill, tenancy rights, patents, trademarks, shares, debentures, securities, units, mutual funds, zero-coupon bonds etc. are capital assets.

Source: Wikipedia

--------------------------------------------------
Note added at 28 mins (2020-10-07 14:53:40 GMT)
--------------------------------------------------

Erratum: 'TANGIBLE' instead of 'tangibles'

Francois Boye
United States
Local time: 23:48
Native speaker of: Native in FrenchFrench
PRO pts in category: 199
Grading comment
Thanks to everyone!
Notes to answerer
Asker: Merci, François.


Peer comments on this answer (and responses from the answerer)
agree  D. Eme Diptrans
6 hrs

disagree  Germaine: En comptabilité, "realisation" = réalisation (généralement en opposition à latent/non réalisé.
5 days

neutral  AllegroTrans: réalisation
5 days
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