Glossary entry

French term or phrase:

amortissement des ecarts de consolidation

English translation:

depreciation of consolidation differences

Added to glossary by GillW (MCIL)
Oct 23, 2004 16:01
19 yrs ago
1 viewer *
French term

amortissement des ecarts de consolidation

French to English Bus/Financial Investment / Securities company accounts
consolidated profit and loss account entry for investment company

Discussion

Anthony Chalkley (X) Oct 23, 2004:
A lot depends on whether it is a calculated depreciation following a formula, or an item introduced to balance the accounts because of some problem, which would be a write off - avoid amortiz(/s)ation if it is for British English.
Non-ProZ.com Oct 23, 2004:
Jane, it appears under "charges" .
Jane Lamb-Ruiz (X) Oct 23, 2004:
Where does the ENTRY appear on the P&L..sous quel rubrique?

Proposed translations

1 hr
Selected

depreciation of consilidation difference

please see glossaries.....this is consolidation difference ...il y a toute une explication à cet égard

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Note added at 1 hr 3 mins (2004-10-23 17:04:41 GMT)
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depreciation for tangible assets

amortization for financials, interest etc.

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Note added at 1 hr 4 mins (2004-10-23 17:05:57 GMT)
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so in your case, probably amortization....

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Note added at 1 hr 26 mins (2004-10-23 17:28:30 GMT)
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CELA DEPEND OU CELA SE TROUVE....

le GOODWILL est amortisé

... Amortization of Consolidation goodwill. 2.328. 2.451. ... EXTRAORDINARY PROFIT/LOSS,
891. 8,797. CONSOLIDATED PROFIT BEFORE TAX, 6,152. 8.313. Corporation tax, 2,792 ...
www.amper.es/english/inf_financiera/balance.jsp - 51k - Oct 21, 2004 - Cached - Similar pages


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Note added at 1 hr 27 mins (2004-10-23 17:29:09 GMT)
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so it could also be: AMORTIZATION of Consolidated goodwill




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Note added at 2 hrs 2 mins (2004-10-23 18:04:30 GMT)
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ANSWER FROM EURONEXT:

Yes.....goodwill is amortized in English and in consoldiationg..

EMBARGO JUSQU\'AU 14 SEPTEMBRE 2004 17,40 HFile Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... Bénéfice courant avant amortissement sur écart de consolidation et avant impôts Amortissement sur écart de consolidation (goodwill) Bénéfice courant ...
www.euronext.com/file/view/ 0,4245,1626_53424_381056334,00.pdf - Similar pages


[PDF] Ackermans & van Haaren NV




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Note added at 2 hrs 5 mins (2004-10-23 18:06:41 GMT)
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CONSOLIDATED CASH FLOW STATEMENT KIMBERLY-CLARK CORPORATION AND SUBSIDIARIES ... $1,800.6
$1,668.1 Depreciation 650.2 591.7 586.2 Goodwill amortization 89.4 81.7 ...
www.kimberly-clark.com/investorinfo/ AnnualReport2001/kc_cashflow.pdf - Similar pages



FINAL: amortization of goodwill...

listen, in English, the word CONSOLIDATION appears at the top of the P & L and is not repeated throughout the line items...

it is amortization of the consolidated goodwill BUT the STYLE

is goodwill amortization as a LINE ITEM

cheers
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4 KudoZ points awarded for this answer.
1 hr

write off of loss and gain on consolidation

... especially if more than one currency is involved. It seems to be very like the "loss and gain on exchange" entry used to balance difficult accounts
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21 hrs

amortization of consolidation variance

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