May 24, 2016 15:13
7 yrs ago
3 viewers *
French term

dotation exceptionnelle pour juste valeur du bâtiment

French to English Bus/Financial Finance (general)
This is part of a document discussing the company's financial statements in the extraordinary result section. Would "juste valeur du bâtiment" just translate as the "Fair value of the building"?

Any advice would be appreciated!

Discussion

philgoddard May 24, 2016:
If you said adjustment, that would cover both possibilities.
JBTranslations (asker) May 24, 2016:
This is part of a sentence, listing the components of the extraordinary result.
philgoddard May 24, 2016:
I agree with "fair value" (I think "market" is redundant), but couldn't "dotation" mean an adjustment in asset values rather than an additional provision for depreciation as François has suggested?
Is this part of a sentence, or an item in an accounting table?

Proposed translations

-1
6 hrs

windfall for adjustment of the building's book value to its fair market value

Reevaluation of an asset at the end of the accounting year

I do not translate 'exceptionnelle' because its meaning is included in the meaning of 'windfall'
Peer comment(s):

disagree Daryo : any real life samples? there are zillions of publicly available company annual accounts, it ought to be at least few occurrences of "windfall for adjustment of ..."? can't find any .... zero, zip, zilch, nada! / yes, looks like you are speculating ...
1 hr
This is speculation! What is your understanding of the text?
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16 days

fair value adjustment -- building

Keep it simple. 'Dotation' is superfluous and needs no translation in English. If this is a sentence in text rather than a line item in the income statement, feel free to substitute words (e.g., 'for the') for the dash.

The word you do NOT want to be using is 'extraordinary', a word and notion that was long ago banned in IAS/IFRS, FAS and other major financial reporting standards. If the word in French is "exceptionnel" AND traditional French accounting is being applied, you can get away with 'exceptional' in English ... not least because it never really meant 'extraordinary' as that term was understood in past English-language accounting.
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