Frais émission d'emprunts à étaler

English translation: bond issu(anc)e costs to be amortised

21:42 Mar 5, 2011
French to English translations [PRO]
Bus/Financial - Business/Commerce (general) / audits
French term or phrase: Frais émission d'emprunts à étaler
On the Assets side of the balance sheet...
Veronika McLaren
Local time: 19:30
English translation:bond issu(anc)e costs to be amortised
Explanation:
You won't see it worded this way on a typical balance sheet in the Anglosphere (just "issue costs" or something similar; the accounting treatment is explained in the Notes and known to all anyway), but no harm in translating what you see.

The corresponding income statement item is "amortisation of bond discounts (or issue costs)".

'emprunts' means "borrowings". Generally not a good idea to translate it as "loans", because banks issue loans and the issuer here is the borrower.
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rkillings
United States
Local time: 16:30
Grading comment
Thanks for the help!
4 KudoZ points were awarded for this answer



Summary of answers provided
4bond issu(anc)e costs to be amortised
rkillings
3Loan issue costs to be spread over time
Stephanie Mitchel


  

Answers


40 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Loan issue costs to be spread over time


Explanation:
This is what it means. Now looking to see whether it would be worded this way on the assets side of a balance sheet...

Stephanie Mitchel
United States
Local time: 19:30
Specializes in field
Native speaker of: English
PRO pts in category: 8
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1 day 7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
bond issu(anc)e costs to be amortised


Explanation:
You won't see it worded this way on a typical balance sheet in the Anglosphere (just "issue costs" or something similar; the accounting treatment is explained in the Notes and known to all anyway), but no harm in translating what you see.

The corresponding income statement item is "amortisation of bond discounts (or issue costs)".

'emprunts' means "borrowings". Generally not a good idea to translate it as "loans", because banks issue loans and the issuer here is the borrower.

rkillings
United States
Local time: 16:30
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 278
Grading comment
Thanks for the help!
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