Glossary entry (derived from question below)
French term or phrase:
Réintégrations et Déductions extra-comptables
English translation:
Unaccounted (off-balance sheet) Disallowed Items and Reliefs
Added to glossary by
Adrian MM. (X)
Apr 5, 2016 14:46
8 yrs ago
29 viewers *
French term
Fast and Accurate
Native in: English
Works in: Russian to English, French to English, Italian to English, and 1 more.
Réintégrations et Déductions extra-comptables
French to English
Bus/Financial
Law: Taxation & Customs
From a syllabus for a course on French tax law
These are two points under the heading "Section III- Du résultat comptable au résultat fiscal"
There is no explanatory text.
These are two points under the heading "Section III- Du résultat comptable au résultat fiscal"
There is no explanatory text.
Proposed translations
(English)
Change log
Apr 10, 2016 21:18: Adrian MM. (X) Created KOG entry
Apr 10, 2016 21:18: Adrian MM. (X) changed "Edited KOG entry" from "<a href="/profile/95262">Adrian MM. (X)'s</a> old entry - "Réintégrations et Déductions extra-comptables"" to ""Unaccounted disallowances and Reliefs ""
Proposed translations
28 mins
Selected
Off-balance sheet (BrE) Disallowances and Reliefs (lit.) Add-backs & Deductions
Réintégration: reinstatement / ...fiscale: disallowable (L'Anglais de l'Expert-Comptable, Le Monde de l'Entreprise, Bordos.
The first part is my answer based on a disallowed items brought back into the frame.
The second part, namely add-backs (or write-backs), is what I consider a literal interpretation and predicated on the first web ref. answer that some may claim is 'superior to all others'.
The first part is my answer based on a disallowed items brought back into the frame.
The second part, namely add-backs (or write-backs), is what I consider a literal interpretation and predicated on the first web ref. answer that some may claim is 'superior to all others'.
4 KudoZ points awarded for this answer.
Comment: "Thank you! I decided to go with non-accounted for "extra-comptable" based on this source: http://www.icci.be/nl/publicaties/Downloads/Documents/TAA_36_2012%20inhoud.pdf"
2 hrs
njrobertson
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Over twelve years Business Translation
Native in: English 
Works in: Russian to English, French to English
Tax adjustments to profit (loss) per accounts
These are not balance sheet items but are brought into the income statement to calculate the taxable profit (loss) of the company. As such they may be expenses disallowed for tax purposes or reliefs (exempting income from taxation) which was previously reflected in the accounts as part of the operating profit.
1 hr
Francois Boye
United States
United States
Native in French
United States
An economic geek with social skills
Native in: French
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
28
off-balance sheet write-ups and write-downs
http://www.investopedia.com/terms/w/writedown.asp
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Note added at 1 hr (2016-04-05 16:12:05 GMT)
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http://www.investopedia.com/terms/w/writeup.asp
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Note added at 5 hrs (2016-04-05 20:15:25 GMT)
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My translation comes from the definition and identity below:
Le résultat fiscal s'utilise en fiscalité des entreprises et en comptabilité. Il sert à la détermination de la base imposable pour l'impôt sur les sociétés et l'impôt sur le revenu (BIC, notamment). Il ne doit pas être confondu avec le résultat courant :
Résultat comptable = Produits - Charges
Résultat fiscal = Résultat courant - Déductions extra-comptables + Réintégrations
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Note added at 5 hrs (2016-04-05 20:23:54 GMT)
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In other words, a 'deduction' creates a downward adjustment (write-down) and a 'reintegration' creates an upward adjustment (write-up)
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Note added at 1 hr (2016-04-05 16:12:05 GMT)
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http://www.investopedia.com/terms/w/writeup.asp
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Note added at 5 hrs (2016-04-05 20:15:25 GMT)
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My translation comes from the definition and identity below:
Le résultat fiscal s'utilise en fiscalité des entreprises et en comptabilité. Il sert à la détermination de la base imposable pour l'impôt sur les sociétés et l'impôt sur le revenu (BIC, notamment). Il ne doit pas être confondu avec le résultat courant :
Résultat comptable = Produits - Charges
Résultat fiscal = Résultat courant - Déductions extra-comptables + Réintégrations
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Note added at 5 hrs (2016-04-05 20:23:54 GMT)
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In other words, a 'deduction' creates a downward adjustment (write-down) and a 'reintegration' creates an upward adjustment (write-up)
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