Glossary entry (derived from question below)
English term or phrase:
realisation of capital assets
French translation:
réalisation d'immobilisations
Added to glossary by
Alexandre Tissot
Oct 7, 2020 14:24
3 yrs ago
28 viewers *
English term
Passionate translator ENG, SP, IT > FR
Native in: French 
Works in: English to French, Spanish to French, Italian to French, and 6 more.
realisation of capital assets
English to French
Bus/Financial
Law (general)
Bonjour à toutes et à tous,
Je cherche la traduction adéquate relative à "realisation of capital assets".
"A share of capital profits shall be credited to each Partner’s capital account in respect of the the Accounting Period of ***realisation of capital assets*** that is pro rata to Partnership Units or, alternatively, as determined by the General Partner in its sole discretion.."
"réalisation / gain sur immobilisations" ?
Merci.
Je cherche la traduction adéquate relative à "realisation of capital assets".
"A share of capital profits shall be credited to each Partner’s capital account in respect of the the Accounting Period of ***realisation of capital assets*** that is pro rata to Partnership Units or, alternatively, as determined by the General Partner in its sole discretion.."
"réalisation / gain sur immobilisations" ?
Merci.
Proposed translations
(French)
| 4 | vente d'immobilisations |
Francois Boye
|
Change log
Oct 19, 2020 14:18: Alexandre Tissot changed "Edited KOG entry" from "<a href="/profile/1334324">Alexandre Tissot's</a> old entry - "realisation of capital assets"" to ""réalisation d\'immobilisations""
Proposed translations
25 mins
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
:
199
Selected
vente d'immobilisations
realisation = turning an asset into cash
capital assets = tangibles assets = immobilisations
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Note added at 28 mins (2020-10-07 14:52:58 GMT)
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A capital asset is defined to include property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, land and building, plant and machinery, motorcar, furniture, jewellery, route permits, goodwill, tenancy rights, patents, trademarks, shares, debentures, securities, units, mutual funds, zero-coupon bonds etc. are capital assets.
Source: Wikipedia
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Note added at 28 mins (2020-10-07 14:53:40 GMT)
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Erratum: 'TANGIBLE' instead of 'tangibles'
capital assets = tangibles assets = immobilisations
--------------------------------------------------
Note added at 28 mins (2020-10-07 14:52:58 GMT)
--------------------------------------------------
A capital asset is defined to include property of any kind held by an assessee, whether connected with their business or profession or not connected with their business or profession. It includes all kinds of property, movable or immovable, tangible or intangible, fixed or circulating. Thus, land and building, plant and machinery, motorcar, furniture, jewellery, route permits, goodwill, tenancy rights, patents, trademarks, shares, debentures, securities, units, mutual funds, zero-coupon bonds etc. are capital assets.
Source: Wikipedia
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Note added at 28 mins (2020-10-07 14:53:40 GMT)
--------------------------------------------------
Erratum: 'TANGIBLE' instead of 'tangibles'
Note from asker:
| Merci, François. |
Peer comment(s):
| agree |
D. Eme Diptrans
6 hrs
|
| disagree |
Germaine
: En comptabilité, "realisation" = réalisation (généralement en opposition à latent/non réalisé.
5 days
|
| neutral |
AllegroTrans
: réalisation
5 days
|
4 KudoZ points awarded for this answer.
Comment: "Thanks to everyone!"
Discussion
Merci pour votre aide précieuse.
J'ai finalement décidé de traduire par "réalisation d'immobilisations".
Note: en lisant "general partner", je comprends qu'on parle d'une société en commandite. Si le "Partner" est en fait un "Limited Partner", il s'agit d'un commanditaire (bien qu'on trouve aussi "associé commanditaire").