Glossary entry (derived from question below)
French term or phrase:
comptes fiscaux
English translation:
accounts prepared for tax purposes
Added to glossary by
Mary Lalevee
Mar 29, 2004 13:34
20 yrs ago
2 viewers *
French term
comptes fiscaux
French to English
Law/Patents
Accounting
This is in a merger agreement. Can I translate it as "accounts for tax purposes"? Haven't seen this before.
"Les comptes de la Société Absorbante utilisés afin de déterminer les conditions de l’opération de fusion-absorption sont les comptes sociaux de la Société Absorbante clos au 30 novembre 2003, qui n’ont pas encore été approuvés par l’associé unique (ci-après désignés les "Comptes Sociaux de la Société Absorbante").
Les comptes de la Société Absorbée utilisés afin de déterminer les conditions de l’opération de fusion-absorption sont les comptes fiscaux de la Société Absorbée clos au 30 novembre 2003, dont une copie figure en Annexe 1 aux présentes (ci-après désignés les "Comptes de la Société Absorbée"). Les comptes sociaux de la Société Absorbée ont été approuvés par l’associé unique le 29 mars 2004."
"Les comptes de la Société Absorbante utilisés afin de déterminer les conditions de l’opération de fusion-absorption sont les comptes sociaux de la Société Absorbante clos au 30 novembre 2003, qui n’ont pas encore été approuvés par l’associé unique (ci-après désignés les "Comptes Sociaux de la Société Absorbante").
Les comptes de la Société Absorbée utilisés afin de déterminer les conditions de l’opération de fusion-absorption sont les comptes fiscaux de la Société Absorbée clos au 30 novembre 2003, dont une copie figure en Annexe 1 aux présentes (ci-après désignés les "Comptes de la Société Absorbée"). Les comptes sociaux de la Société Absorbée ont été approuvés par l’associé unique le 29 mars 2004."
Proposed translations
(English)
| 3 +3 | accounts prepared for tax purposes |
KirstyMacC (X)
|
| 3 +1 | fiscal accounts |
David Hollywood
|
| 4 | accounts / financial statements |
lenkl
|
Proposed translations
+3
3 hrs
Selected
accounts prepared for tax purposes
Yes. I believe it can.
Compare comptes sociaux pour dépôt i.e. accounts prepared for court filing and financial reporting purposes -> 'Quelles fonctions pour le directeur financier en 2005 ... SA : approbation des comptes
sociaux et consolidés. Sanctions en cas de *non-dépôt des comptes au greffe*. ...'
'and Coding. 3. Description of Classification and Coding System. 4.
Classification of the *Financial Reporting* Accounts. 5. Authority ...'
Compare comptes sociaux pour dépôt i.e. accounts prepared for court filing and financial reporting purposes -> 'Quelles fonctions pour le directeur financier en 2005 ... SA : approbation des comptes
sociaux et consolidés. Sanctions en cas de *non-dépôt des comptes au greffe*. ...'
'and Coding. 3. Description of Classification and Coding System. 4.
Classification of the *Financial Reporting* Accounts. 5. Authority ...'
4 KudoZ points awarded for this answer.
Comment: "Thanks."
+1
16 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
fiscal accounts
the latter through a cash tender offer followed by a cash merger. ... sovereign creditworthiness,
and that while proposals to consolidate fiscal accounts bode well ...
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Note added at 19 mins (2004-03-29 13:54:17 GMT)
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http://www.ctf.ca/articles/News.asp?article_ID=807
Canadian Taxation site: I think the idea is to consolidate the fiscal accounts of the parties involved in the merger.
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Note added at 22 mins (2004-03-29 13:56:34 GMT)
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World Bank Policy Research Bulletin
May--July 1993
Volume 4, Number 3
Fiscal accounts and macroeconomic performance
What effect do fiscal stabilization, public sector adjustment, and the design of policies have on macroeconomic balance and growth? The World Bank\'s Policy and Research Department staff and consultants studied fiscal accounts and macroeconomic indicators over 25 years and across many developing countries, with in-depth studies of 10 cases. The answers here confirm some established notions and contradict others.
and that while proposals to consolidate fiscal accounts bode well ...
--------------------------------------------------
Note added at 19 mins (2004-03-29 13:54:17 GMT)
--------------------------------------------------
http://www.ctf.ca/articles/News.asp?article_ID=807
Canadian Taxation site: I think the idea is to consolidate the fiscal accounts of the parties involved in the merger.
--------------------------------------------------
Note added at 22 mins (2004-03-29 13:56:34 GMT)
--------------------------------------------------
World Bank Policy Research Bulletin
May--July 1993
Volume 4, Number 3
Fiscal accounts and macroeconomic performance
What effect do fiscal stabilization, public sector adjustment, and the design of policies have on macroeconomic balance and growth? The World Bank\'s Policy and Research Department staff and consultants studied fiscal accounts and macroeconomic indicators over 25 years and across many developing countries, with in-depth studies of 10 cases. The answers here confirm some established notions and contradict others.
Peer comment(s):
| neutral |
lenkl
: The question concerns microeconomics, not national accounts.
7 hrs
|
| agree |
Jean-Claude Gouin
2 days 14 hrs
|
32 mins
lenkl
Specializes in field
accounts / financial statements
Normally, there is no difference in France between financial accounting and tax accounting, and in your sentence, the "comptes fiscaux" are also referred to as "comptes sociaux" in the next sentence. "Financial statements prepared for tax purposes" would probably be the most accurate way to translate this.
"Accounts" is the term generally used in the UK but the International Accounting Standards recently adopted by the EU use the term "financial statements".
"Accounts" is the term generally used in the UK but the International Accounting Standards recently adopted by the EU use the term "financial statements".
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