Oct 9, 2012 11:03
11 yrs ago
5 viewers *
French term

dépréciations comptables

French to English Bus/Financial Finance (general)
From a report analysing a company's financial results.

"Progrès dans l'adaptation du Groupe à un environnement difficile
Des résultats encore marqués par des dépréciations comptables"

I originally thought "accounting depreciation" or "accounting depreciations" (plenty of google hits) - but didn't find this literal translation in any bilingual docs

Whereas, I did find "impairment losses" "impairment charges" or "recognized impairment"
http://www.linguee.fr/francais-anglais/search?source=auto&qu...

Which is correct, and why?
Proposed translations (English)
4 +2 writedowns

Discussion

philgoddard Oct 9, 2012:
Have you read the rest of the document? I have (it's online), and the meaning of "dépreciations" is explained at length - it's about writedowns of shareholdings. It's always worth reading the whole article before translating the headings.

Proposed translations

+2
42 mins
Selected

writedowns

Les résultats sont marqués (défavorablement) car ces dépréciations pèsent sur les charges de l'entreprise. "write-down" ou "writedown"est p-ê (?) plus courant en US ENG que "depreciation" qui me semble correct aussi.
"Impairment" renvoie à une notion proche, mais c'est de la compta. analytique (on est sortis des montants reportés au bilan au compte de résultats)
Peer comment(s):

agree philgoddard
4 hrs
agree rkillings : Or 'impairment', 'impairment losses', 'impairment charges'; all perfectly synonymous. No need to translate the "comptable" part, especially if you opt for 'writedowns'. (Accounting is all about writing book entries.)
1 day 17 hrs
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3 KudoZ points awarded for this answer. Comment: "In the end I went with "impairment charges" (after asking client), but many thanks for your help "
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