Glossary entry (derived from question below)
French term or phrase:
Frais d\'émission d\'emprunt à étaler
English translation:
amortized debt issuance expense
Added to glossary by
cc in nyc
Jul 9, 2012 17:23
11 yrs ago
74 viewers *
French term
France
12 years' experience
Native in: English
Works in: French to English, Italian to English, Spanish to English, and 1 more.
Frais d'émission d'emprunt à étaler
French to English
Bus/Financial
Accounting
Amortissements
Cadre C MOUVEMENTS DE L'EXERCICE AFFECTANT LES
CHARGES REPARTEES SUR PLUSIEURS EXERCICES
**Frais d'émission d'emprunt à étaler**
Primes de remboursement des obligations 1
Many thanks.
CHARGES REPARTEES SUR PLUSIEURS EXERCICES
**Frais d'émission d'emprunt à étaler**
Primes de remboursement des obligations 1
Many thanks.
Proposed translations
(English)
| 2 +1 | amortized deb issuance expense |
cc in nyc
|
| 4 | Spreading of Loan set up costs |
S Kelly
|
| 3 | Issue costs of borrowing to spread |
Ligia Cardenas
|
| 3 | Deferred financing costs |
Wolf Draeger
|
Change log
Jul 22, 2012 11:02: cc in nyc changed "Edited KOG entry" from "<a href="/profile/80077">Steve Melling's</a> old entry - "Frais d\'émission d\'emprunt à étaler"" to ""amortized deb issuance expense""
Proposed translations
+1
1 hr
Selected
amortized deb issuance expense
Maybe, but with some reservations, since "à étaler" is not the past participle, and I have assumed that the spread is over time (which may not be the case). ;-)
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Note added at 1 hr (2012-07-09 19:05:00 GMT)
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Oh boy: amortized debt issuance expense
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Note added at 1 hr (2012-07-09 19:06:03 GMT)
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Or "amortized debt issuance cost(s)"
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Note added at 1 hr (2012-07-09 19:05:00 GMT)
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Oh boy: amortized debt issuance expense
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Note added at 1 hr (2012-07-09 19:06:03 GMT)
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Or "amortized debt issuance cost(s)"
Peer comment(s):
| agree |
Simon Cole
: Close to RK. 'à étaler' is correct construction. à + infinitive is a passive construction, meaning 'to be spread' [to be + past participle in English]
2158 days
|
4 KudoZ points awarded for this answer.
Comment: "Many thanks."
35 mins
Ligia Cardenas
Dentistry,Nursing,Business,Computers,Med
Native in: Spanish 
, Portuguese
Works in: English to Spanish, Spanish to Portuguese, Portuguese to Spanish, and 1 more.
Issue costs of borrowing to spread
costs of borrowing or lending
50 mins
5 hrs
Deferred financing costs
Frais d'émissions d'emprunts = financing costs (or debt issuance costs).
À étaler = deferred.
Deferred financing costs are amortized for the duration of the corporate bond, but this is implicit in the use of the term "deferred", so no need to add amortized along with it, I think.
Some FR refs:
http://decf.descf.free.fr/Comptabilite/charges_repartir.htm
http://www.plancomptable.com/titre-IV/titre-IV_chapitre-IV_s...
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Note added at 5 hrs (2012-07-09 23:03:32 GMT)
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Thinking aloud here...would "à étaler" mean "to be amortized" (i.e. as from the first year following the bond's issuance), or "currently in the process of being amortized" (from an accounting view, not grammatically)?
If the former, then I stick with my answer; but if the latter, I may need to adjust it slightly by adding "amortization of" in front, giving us "amortization of deferred financing costs", in which case it would be all but conceptually identical to cc's (and rkillings') answers (just lexically different).
À étaler = deferred.
Deferred financing costs are amortized for the duration of the corporate bond, but this is implicit in the use of the term "deferred", so no need to add amortized along with it, I think.
Some FR refs:
http://decf.descf.free.fr/Comptabilite/charges_repartir.htm
http://www.plancomptable.com/titre-IV/titre-IV_chapitre-IV_s...
--------------------------------------------------
Note added at 5 hrs (2012-07-09 23:03:32 GMT)
--------------------------------------------------
Thinking aloud here...would "à étaler" mean "to be amortized" (i.e. as from the first year following the bond's issuance), or "currently in the process of being amortized" (from an accounting view, not grammatically)?
If the former, then I stick with my answer; but if the latter, I may need to adjust it slightly by adding "amortization of" in front, giving us "amortization of deferred financing costs", in which case it would be all but conceptually identical to cc's (and rkillings') answers (just lexically different).
Peer comment(s):
| neutral |
rkillings
: Close: deferred issuance costs. These are transaction costs. Financing costs are usually understood to be carrying costs.
7 hrs
|
Discussion
I prefer my answer for its simplicity, lol :-), but there you have it, there are other options, of course :-)