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!
Any advice would be appreciated!
Proposed translations
(English)
4 | fair value adjustment -- building | rkillings |
4 -1 | windfall for adjustment of the building's book value to its fair market value | Francois Boye |
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'
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
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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.
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.
Discussion
Is this part of a sentence, or an item in an accounting table?