Glossary entry (derived from question below)
French term or phrase:
reprise sans objet
English translation:
unallocated write-back(s)
Added to glossary by
MurielP (X)
Jan 13, 2009 21:25
15 yrs ago
5 viewers *
French term
MurielP (X)
reprise sans objet
French to English
Bus/Financial
Accounting
comptes annuels
Dans le Tableau des Provisions, c'est le titre d'une colonne:
A l'ouverture
Augmentations
**Reprise sans objet**
Reprise utilisée
A la clôture
D'avance merci.
A l'ouverture
Augmentations
**Reprise sans objet**
Reprise utilisée
A la clôture
D'avance merci.
Proposed translations
(English)
| 3 | unallocated write-back(s) |
Adam Warren
|
| 3 | write-back: not applicable |
Adrian MM. (X)
|
| 3 | reversal of unneeded provision(s) |
rkillings
|
| 2 -1 | applying provisions without justification |
MatthewLaSon
|
Proposed translations
14 hrs
Adam Warren
France
France
Native in English
Specializes in field
France
Working with words, working with people
Native in: English (Variant: British) 
Works in: French to English
Related KudoZ points
:
3
Selected
unallocated write-back(s)
I think these may be provisions that were written back but not allocated to the purpose for which they were set aside, i.e. not spent on the item they were supposed to cover. The term "provisions" may be rendered as "allowances" in IFRS accounting standards.
3 KudoZ points awarded for this answer.
Comment: "thanks!"
49 mins
write-back: not applicable
If there is no figure to the right of the sans objet......
The next header suggests it is a write-back utilised and not a 'restatement' used.
The next header suggests it is a write-back utilised and not a 'restatement' used.
-1
3 hrs
applying provisions without justification
Hello,
I could be way off, but I know that "sans objet" can mean "without justification". Also, "reprise" means "using again" or "taking up", which often just translates into "using" or "applying" in English.
I hope this helps.
I could be way off, but I know that "sans objet" can mean "without justification". Also, "reprise" means "using again" or "taking up", which often just translates into "using" or "applying" in English.
I hope this helps.
Peer comment(s):
| disagree |
Buzzy
: No, in this case they aren't applied, because they are no longer needed (see rkillings' explanation)//No agree elsewhere because I don't want to choose between write-backs/reversals. The disagree is not personal but to help the asker avoid a wrong track
1 day 9 hrs
|
|
I was just teasing. You have every right to disagree with me and should do so if you think I'm really incorrect. I know you're not trying to be impolite.
|
13 hrs
reversal of unneeded provision(s)
It was the *original provision* that became 'sans objet'.
I suppose you have to understand the phrase as 'reversal on sans-objet grounds'.
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Note added at 1 day1 hr (2009-01-14 23:23:04 GMT)
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The full phrase would be 'reprises de provisions devenues sans objet'.
I suppose you have to understand the phrase as 'reversal on sans-objet grounds'.
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Note added at 1 day1 hr (2009-01-14 23:23:04 GMT)
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The full phrase would be 'reprises de provisions devenues sans objet'.
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