Sep 20, 2014 19:12
9 yrs ago
4 viewers *
French term

intérêts non admis

French to English Bus/Financial Law: Taxation & Customs types of interest
I have two types of interest on a Swiss corporate tax form, can't find a definition for either, and they seem very similar. What's the difference?

intérêts non admis

right next to it is

intérêts insuffisants

Does anyone know the proper English term?
Proposed translations (English)
2 unallowable interest
Change log

Sep 20, 2014 19:37: Jana Cole changed "Language pair" from "English to French" to "French to English"

Discussion

Jana Cole (asker) Sep 21, 2014:
Merci !
Germaine Sep 20, 2014:
Je vérifierais si le formulaire en question existe en anglais. La Suisse est d'ordinaire accommodante à ce chapitre.
Germaine Sep 20, 2014:
Le contexte est insuffisant pour déterminer de quoi il s'agit exactement. Si l'on tient pour acquis que le mot "intérêt" désigne bien le produit d'un prêt (la somme payée en sus du capital) et non une participation dans un actif quelconque, les "intérêts non admis(sibles)" sont généralement des intérêts payés à un tiers hors des conditions normales de marché ou les intérêts payés sur un emprunt dont les modalités de remboursement ne sont pas arrêtées. Dans ce cas, "Intérêts insuffisants" laisserait entendre qu'un certain plancher existe en-deça duquel les intérêts ne sont pas admissibles à un certain avantage fiscal.

Proposed translations

1 day 3 hrs
Selected

unallowable interest

unallowable cost report - Illinois Department of Human ...
www.dhs.state.il.us/page.aspx?item=62396
Bad Debt. Charity and Grants. Unallowable Interest. Inventories. Depreciation of DHS-funded Assets. Cost of Production. In-Kind Expenses. Alcoholic Beverages.
Overhead costs: unallowable and questionable costs charged ...
books.google.co.uk/books?id=mihYAAAAMAAJ
Neal P. Curtin, ‎United States. General Accounting Office, ‎United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations - 1993 - ‎Medical
unallowable and questionable costs charged to Medicare by Hospital Corporation of ... Interest Expense HCA excluded about $95 million in unallowable interest ...

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Note added at 1 day3 hrs (2014-09-21 22:37:13 GMT)
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Interest and Other Financial Costs - CT.gov
www.ct.gov/dot/lib/dot/documents/daudits/c10.pdf
B. Facilities Capital Cost of Money (FCCM). Although interest costs associated with the financing of capital are unallowable, FCCM [an imputed cost] is allowable ...
Government Contracts Advisory - McKenna Long & Aldridge ...
www.mckennalong.com/.../1819_FASB and IASB Propose%...
16 May 2012 - The present GAAP distinction between operating and capital leases is that ... Interest costs associated with capital leases are unallowable.
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