Glossary entry

French term or phrase:

en vue de leur imputation sur les bénéfices ultérieures

English translation:

with a view to offsetting them against future profits

Added to glossary by MMPB
Jun 25, 2017 14:09
6 yrs ago
7 viewers *
French term

en vue de leur imputation sur les bénéfices ultérieures

French to English Bus/Financial Finance (general)
Dans les statuts d'une S.C.I.: S'il existe des pertes, les associés peuvent décider leur compensation à due concurrence avec tout ou partie des réserves existantes et du report à nouveau bénéficiaire des exercices antérieurs ; à défaut de cette décision ou en cas d'insuffisance des sommes utilisables pour la compensation, si elle était décidée, les pertes, ou ce qu'il en reste, sont inscrites au bilan, à un compte spécial, ***en vue de leur imputation sur les bénéfices ultérieurs***.
Change log

Jun 25, 2017 14:52: writeaway changed "Field" from "Law/Patents" to "Bus/Financial"

Jun 28, 2017 00:15: Yolanda Broad changed "Term asked" from "en vue des leur imputation sur les bénéfices ultérieures" to "en vue de leur imputation sur les bénéfices ultérieures"

Proposed translations

+4
2 mins
French term (edited): en vue des leur imputation sur les bénéfices ultérieures
Selected

with a view to offsetting them against future profits

One way of phrasing it
Peer comment(s):

agree AllegroTrans
1 hr
agree Patricia Fierro, M. Sc.
1 hr
agree philgoddard
1 hr
agree sam@fr-uk
8 hrs
neutral Francois Boye : 'to carry them forward' is the technical expression in accounting
1 day 2 hrs
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4 KudoZ points awarded for this answer. Comment: "Thank you very much. MMPB"
1 day 3 hrs
French term (edited): en vue des leur imputation sur les bénéfices ultérieures

with a view to carrying them forward

Carryforward

In accounting, a way for a company to reduce its tax liability by applying losses to future tax years in which the company makes a profit. That is, carryforward allows companies to apply losses to profits that have not yet occurred and thereby reduce the taxes they pay on those profits. Carryforward is limited to seven years. For example, suppose a company loses $500,000 in year one, then nets $1,000,000 in year five. The company may carry forward the losses and only be liable for taxes on $500,000 of its profit in year five
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