Glossary entry

French term or phrase:

années de rappel

English translation:

look-back period in years

Added to glossary by Sarah Walls
Jun 20, 2013 05:52
11 yrs ago
1 viewer *
French term

année de rappel

French to English Bus/Financial Law: Taxation & Customs tax return
From a section in a tax return headed "Revenus différés":
"- Montant des salaires imposés selon le système du quotient
- Nombre d'années de rappel
- Montant des pensions imposées selon le système du quotient
- Nombre d'années de rappel."

I assume that it refers to the number of years during which the income has been deferred. But I'm not sure of the right expression in English -- "carry-forward years"? "carry-back years"? something else entirely?

Any informed advice much appreciated.

TIA.

Discussion

Germaine Jun 20, 2013:
Sarah, This may help:
http://www.leparticulier.fr/upload/internet_files/abonne/med...
It looks like "rappel" means the number of year you benefited from deductions that are now somehow partly cancelled... As such, it wouldn't be "carry-back", nor "carry-forward". Sounds more like "reversal" or something like that.

Proposed translations

21 mins
French term (edited): nombre d'années de rappel
Selected

look-back period in years

The system 'du quotient' is backward-looking; the system 'd'étalement' is forward-looking.

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Note added at 12 hrs (2013-06-20 17:55:59 GMT)
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Def. "A look-back period is a window of time into the past where facts or transactions are relevant to application of a particular law."
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4 KudoZ points awarded for this answer. Comment: "Thanks, this was very helpful, especially the explanatory link."
-2
1 hr

number of past years reimbursement

I would define in this way.
Peer comment(s):

disagree rkillings : It's not about 'reimbursement', it's about deferring income for tax purposes!
8 hrs
disagree Kim Metzger : "Financial reporting is a language" http://www.bokorlang.com/journal/13finan.htm
19 hrs
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