Glossary entry

French term or phrase:

décider de tous reports à nouveau des bénéfices

English translation:

To decide/decides on all carrying forward of profits

Added to glossary by Duncan Moncrieff
Aug 2, 2014 11:02
9 yrs ago
2 viewers *
French term

décider de tous reports à nouveau des bénéfices

French to English Bus/Financial Finance (general)
hi there.
There is no context. This is the entire phrase, a bullet in a list of responsibilities. Thanks!
Change log

Aug 2, 2014 11:07: writeaway changed "Field" from "Law/Patents" to "Bus/Financial" , "Field (specific)" from "Law (general)" to "Business/Commerce (general)"

Aug 2, 2014 11:34: writeaway changed "Field (specific)" from "Business/Commerce (general)" to "Finance (general)"

Aug 9, 2014 11:25: Duncan Moncrieff Created KOG entry

Discussion

Duncan Moncrieff Aug 2, 2014:
Report à nouveau - affectation du bénéfice

Après la dotation à la réserve légale est effectuée la distribution du dividende statutaire prévu par les statuts et versé aux actionnaires ou associés. Il est généralement de 5 à 6% du montant libéré (part versée à la société) du capital social. Le dividende statutaire peut être cumulatif : dans ce cas, il est payé en priorité sur les bénéfices des années suivantes si le bénéfice d'un exercice n'a pas été suffisant pour effectuer sa distribution.

Après dotation à la réserve légale, versement du dividende statutaire et constitution d'autres réserves, l'Assemblée Générale décide, le cas échéant, de distribuer des dividendes supplémentaires, ou super-dividendes, aux actionnaires.

Ce que l'on appelle les dividendes est donc constitué de la somme des dividendes statutaires et des superdividendes. Ils viennent augmenter les "Autres dettes" du bilan jusqu'à ce qu'ils soient payés aux actionnaires.

From: http://direns.mines-paristech.fr/Sites/ComptaG/co/comptagene...

Proposed translations

+4
13 mins
Selected

To decide/decides on all carrying forward of profits

Le report à nouveau est un cumul des bénéfices ou déficits des années antérieures non distribués et non affectés en réserves.
ref: http://fr.wikipedia.org/wiki/Report_à_nouveau

These accounting term is often translated by "carry forward"

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Note added at 19 mins (2014-08-02 11:22:02 GMT)
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Sorry, should have typed:

To decide/decides on all carrying forward of unallocated profit.
Example sentence:

décider de tous reports à nouveau des bénéfices

To decide/decides upon all carrying forward of profits

Peer comment(s):

agree Tony M
1 min
Thanks Tony - the "à nouveau" part is as in "report à nouveau" - the carrying forward of unallocated profit.// 100% sure, no - too little context, but the "report à noveau" of profits is one that I've encountered professionally.
agree writeaway : I'm not new to Kudoz but I also believe in providing refs.
12 mins
Thanks - Yes, as I'm new to Proz I don't expect people to take my word for truth, and having worked as a researcher it's a reflex to back up claims with references when possible.
agree mchd : aucun besoin de contexte : la phrase est limite et vos références en DBox sont parfaitement exactes.
27 mins
Thanks mhcd
agree philgoddard : Since this is the shareholders' meeting, maybe "Pass resolutions concerning the carrying forward of profits"//Because that's who normally makes such decisions.
2 hrs
Thanks Phil - how do you know it's for a shareholders' meeting? I didn't see any mention of this.// Only if it's a quoted company! :)
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4 KudoZ points awarded for this answer.
8 hrs

decide any profit carryforwards

Keep it simple. The words 'carryforward' and 'carryback' have already been coined, although in the anglo-saxon world the qualifier is usually 'loss' rather than 'profit' and the context is usually deferred tax accounting.
"Report à nouveau" is a line on the balance sheet in French companies' statutory accounts that hardly figures in financial reporting à la IFRS.
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