Glossary entry (derived from question below)
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.
"- 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.
Proposed translations
(English)
4 | look-back period in years | rkillings |
5 -2 | number of past years reimbursement | Salih YILDIRIM |
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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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."
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
|
Discussion
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.