https://fra.proz.com/kudoz/french-to-english/accounting/724857-par-vingti%C3%A8me.html?paging=y
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ce qui ne traduit pas une absorption du rayonnement des couleurs bleue, verte et
Dalle de rez-de-chaussée
May 28, 2004 10:11
20 yrs ago
1 viewer *
français term

par vingtième

français vers anglais Affaires / Finance Comptabilité consolidation statemetns
In notes to financial statements, about first consolidation:

"Les écarts actifs sont généralement rapportés au compte de résultat ***par vingtième***."
and then continues
"Ils ne sont pas compensés avec les écarts passifs."

No more context, really ... I wonder if this is just something horribly easy that I'm simply being blind to ...

Having exhausted all other options, now it's urgent, of course ...

MTIA!

Dee
Proposed translations (anglais)
2 included in income over a period of twenty years
5 5 percent
3 not to be graded
Change log

Dec 22, 2010 12:29: Stéphanie Soudais (X) changed "Term asked" from "par vingtième URGENT!" to "par vingtième "

Discussion

Jane Lamb-Ruiz (X) May 28, 2004:
Look, is this real estate? Because the term appears in several sites "par vingti�me". It is also the French Commercial Code regarding ownership of capital stakes IN companies...50, 20, 10, [all PAR[ equity stakes..I would CALL a French accountant.
Buzzy May 28, 2004:
Hi Dee, have you got enough context to tell us what sort of "�carts" these are please? �carts de change?

Proposed translations

10 heures
français term (edited): par vingti�me URGENT!
Selected

included in income over a period of twenty years

Just realised on coming back to this page that I probably asked a stupid question - the écarts are presumably "écarts de consolidation": the difference between the value of the consolidated entity on first consolidation and the previous book value (goodwill, or consolidation difference).
The "vingtième" does sound odd, but I take it to mean that instead of recognising all of any apparent gain generated in this way on first consolidation immediately, they defer it and include it in their income over a period, in 20 instalments. I have assumed it's over 20 years but that could be wrong...
I agree with Jane that calling the client or an accountant is a good idea!
Good luck
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4 KudoZ points awarded for this answer. Comment: "Hi Buzzy, you got exactly the right concept, that's what it IS. However, my problem, like yours, is that I was thinking of one 20th per year = 20 years. This seems more than a little excessive in the circumstances. Client came up with that it's five years on the wonderful logic that 100 x 1/20 = 5 !!! :)))) and I can't stop. Anywyay, I translated "over a period of 5 years" and vingtiemes be damned! And thanks to Jane also!"
38 minutes
français term (edited): par vingti�me URGENT!

5 percent

HTH

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Note added at 40 mins (2004-05-28 10:51:39 GMT)
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Par définition, si la part d’un vingtième est égale ou supérieure à 5 pour cent, ce quantile a un
revenu égal ou supérieur à y ; de même si yz/y = 0,5, tout vingtile recevant moins de
2,5 pour cent se classe en dessous du seuil de pauvreté6. Étant donné que l’inégalité
varie beaucoup des pays les plus égalitaires, comme le Togo et le Burundi, au plus
inégalitaire, la Namibie, on aura pour la valeur 0,5 des pourcentages de pauvres allant de
25 pour cent au Burundi à 65 pour cent en Namibie.

http://www.oecd.org/dataoecd/38/21/1922922.pdf

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Note added at 1 hr 14 mins (2004-05-28 11:26:18 GMT)
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Using a five-point average

I think this is what it means

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Note added at 1 hr 17 mins (2004-05-28 11:28:35 GMT)
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[PDF] understanding annual reportsFile Format: PDF/Adobe Acrobat - View as HTML
... Statement of Earnings Also known as the “income statement,” the statement of ... total equity (on an annual basis, calculated using a five- point average). ...
www.ge.com/files/usa/en/ar2003/ge_ar2003_guide.pdf - Similar pages
Peer comment(s):
neutral Jane Lamb-Ruiz (X) : but does that apply to the value of assets? Or just calculation of equity stakes? This is really a tough one...
4 heures
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4 minutes
français term (edited): par vingti�me URGENT!

not to be graded

I understand "par vingtième" = "one fifth".
Good work. Bye, Jean-Marie

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Note added at 10 hrs 48 mins (2004-05-28 21:00:16 GMT) Post-grading
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P.S. Hello Dee,

Reading your feedback to Buzzy, I discovered than my logic was almost as wonderful as your client\'s one! ;-)
Bye, Jean-Marie
Peer comment(s):
neutral sarahl (X) : un vingtième = un cinquième ???
6 heures
Sarah, à défaut des pinceaux, j'ai dû m'emmêler les synapses : j'ai calculé 100/20 = 5/1. Ça partait d'un bon sentiment. No comment, please ;-) J-M
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