Glossary entry (derived from question below)
French term or phrase:
activation des déficits
English translation:
convert deficits into assets
Added to glossary by
David Hollywood
Mar 24, 2004 12:28
20 yrs ago
13 viewers *
French term
activation des déficits
French to English
Bus/Financial
Accounting
"La question de l’activation des déficits n’est pas abordée aucune latitude existant au regard de l’historique trop court de retournement de tendance des sociétés déficitaires pour activer leurs déficits"
Proposed translations
(English)
| 3 | convert deficits into assets |
David Hollywood
|
| 3 +2 | capitalisation of losses / to capitalise losses |
Steffen Walter
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| 4 | use of losses to offset income |
lenkl
|
Proposed translations
23 mins
David Hollywood
Native in English
Works in field
worked for int. orgs (IMF, OAS, IDB)
Native in: English
Works in: Spanish to English, German to English
Related KudoZ points
:
32
French term (edited):
activation des d�ficits
Selected
convert deficits into assets
I think the idea is to turn deficit items into asset items for accounting purposes
4 KudoZ points awarded for this answer.
Comment: "Thanks!"
+2
41 mins
Steffen Walter
Germany
Germany
Specializes in field
Germany
Top-Notch Service | Direct Clients Only
Native in: German (Variant: Germany) 
Works in: English to German, German to English, French to German, and 1 more.
Related KudoZ points
:
8
French term (edited):
activation des d�ficits
capitalisation of losses / to capitalise losses
... I would have thought, as we're talking accounting here.
Peer comment(s):
| agree |
Mary Lalevee
: yes definitely.
12 mins
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| agree |
Vicky Papaprodromou
51 mins
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| neutral |
lenkl
: Possibly, but the capitalisation of losses is an unusual and in certain instances questionable financial accounting practice.
3 hrs
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3 hrs
lenkl
Specializes in field
French term (edited):
activation des d�ficits
use of losses to offset income
What they seem to be talking about here is the use of accumulated losses from earlier periods (or from other entities in a group) to offset income and reduce taxes. They are saying that entities that used to post losses have not been profitable long enough to warrant the use of losses carried over from previous periods.
Peer comment(s):
| neutral |
Steffen Walter
: which would be losses carried forward for tax purposes - I'm not sure whether they're referring to this here
17 hrs
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You're correct, although losses are not carried forward for tax purposes only. A term frequently used in relation to taxes is "loss carryover"
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