Glossary entry (derived from question below)
French term or phrase:
Dissolution d'une réserve
English translation:
write-back of a reserve
Added to glossary by
Bentcliff
Jul 8, 2005 09:05
19 yrs ago
4 viewers *
French term
Dissolution d'une réserve
French to English
Bus/Financial
Accounting
Contexte: Swiss accounting practices. The term is used extensively as in the following example taken from the OPP2 insurance legislation: "la réserve de cotisations d'employeur incluant une déclaration de renonciation à leur utilisation (RCE incluant une déclaration de renonciation) doit être DISSOUTE et transférée à la réserve ordinaire de cotisations d'employeur Une DISSOLUTION partielle anticipée n'est pas possible."
Thanks for your help!
Thanks for your help!
Proposed translations
(English)
| 4 | write-back of a reserve |
Kieran McCann
|
| 3 | Dissolved/Dissolution (for the two terms highlighted) |
Christopher Burin
|
Proposed translations
1 hr
Kieran McCann
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Qualified finance professional
Native in: English
Works in: German to English, French to English
Related KudoZ points
:
12
French term (edited):
Dissolution d'une r�serve
Selected
write-back of a reserve
written back/write-back
'a credit of £7.9m to the revaluation reserve and the write-back of £0.8m to the profit and loss account from a provision for...'
http://www.ukaea.org.uk/reports/2000accounts/page13.htm
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Note added at 1 hr 53 mins (2005-07-08 10:59:25 GMT)
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\'of which a write-back of a non-taxable Reserve for General Banking Risks\'
http://compresse.bnpparibas.com/applis/ComPress/ComPress.nsf...$FILE/3T04_GB_slides.pdf
\'Price fluctuation reserve, Special depreciation reserve and Overseas market development reserve. Amounts written back are treated as relevant profit for the year of write back\'
http://www.hmrc.gov.uk/manuals/dtrmanual/html/dtr10550/12_00...
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Note added at 3 hrs 42 mins (2005-07-08 12:47:59 GMT)
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re your comment: in that case, I would say \'cancel\', which is certainly the term for extinguishing shares/share capital, though I\'m not sure that this is, nor that you will find, an exact equivalent to \'dissoudre\' because the latter has a sense of legal finality about it that may not be precisely parallel to the sense of \'cancel\'
A)The Company may by Special Resolution reduce or cancel its share capital or any capital redemption reserve fund or share premium account or other undistributable reserve in any manner and with and subject to any incident authorised and consent required by law.
http://www.airsprung-furniture.co.uk/downloads/extracts from...
'a credit of £7.9m to the revaluation reserve and the write-back of £0.8m to the profit and loss account from a provision for...'
http://www.ukaea.org.uk/reports/2000accounts/page13.htm
--------------------------------------------------
Note added at 1 hr 53 mins (2005-07-08 10:59:25 GMT)
--------------------------------------------------
\'of which a write-back of a non-taxable Reserve for General Banking Risks\'
http://compresse.bnpparibas.com/applis/ComPress/ComPress.nsf...$FILE/3T04_GB_slides.pdf
\'Price fluctuation reserve, Special depreciation reserve and Overseas market development reserve. Amounts written back are treated as relevant profit for the year of write back\'
http://www.hmrc.gov.uk/manuals/dtrmanual/html/dtr10550/12_00...
--------------------------------------------------
Note added at 3 hrs 42 mins (2005-07-08 12:47:59 GMT)
--------------------------------------------------
re your comment: in that case, I would say \'cancel\', which is certainly the term for extinguishing shares/share capital, though I\'m not sure that this is, nor that you will find, an exact equivalent to \'dissoudre\' because the latter has a sense of legal finality about it that may not be precisely parallel to the sense of \'cancel\'
A)The Company may by Special Resolution reduce or cancel its share capital or any capital redemption reserve fund or share premium account or other undistributable reserve in any manner and with and subject to any incident authorised and consent required by law.
http://www.airsprung-furniture.co.uk/downloads/extracts from...
4 KudoZ points awarded for this answer.
Comment: "Thanks Kieran. I discussed the term with the client and "write-back" is perfectly acceptable.
"
55 mins
Christopher Burin
Native in English
Works in field
Native in: English 
Works in: French to English, Italian to English, Spanish to English, and 1 more.
French term (edited):
Dissolution d'une r�serve
Dissolved/Dissolution (for the two terms highlighted)
Declined
Couldn't find the exact term "Dissolution d'une reserve" but please see sites below.
Reference:
http://www.freelegalforms.net/index.cfm?index=forms&filename=Form14746.htm
http://janus.state.me.us/legis/ros/lom/LOM121st/7Pub301-350/Pub301-350-14.htm
Comment: "Thanks for the links. "Dissolution" and "Dissoudre" are frequently used in accounting texts for provisions as well as reserves. I would love to be able to use "dissolution" and "dissolve", but am not sure these are the correct terms. I have never come across them in native English texts."
Discussion