Réserves bloquantes

English translation: critical/major reservations

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	Réserves bloquantes
English translation:	critical/major reservations
Entered by:	Sandra & Kenneth Grossman

09:59 May 9, 2009

French to English translations [PRO]
Bus/Financial - Finance (general)

French term or phrase: Réserves bloquantes

this comes as part of one of service level specifications stipulated in a legal contract: the whole phrase is :
"Réserves bloquantes de la part des commissaires aux comptes"
I take it to mean the Audit Board or auditors blocking credit reserves....
The service level requires that this is an occurrence which should never happen...
any help/confirmation gratefully received.

ArabellaCE (X) KudoZ activity Questions: 1 (none open) Answers: 86 United Kingdom
Local time: 18:12

critical/major reservations

Explanation:
I encountered "bloquant" in the sense of "major" or "critical"

Les réserves conduisant a de telles décisions de rejet, sont mentionnées sous le terme générique de "défaut bloquant".

Selected response from:

Sandra & Kenneth Grossman
Israel
Local time: 20:12

Grading comment

thanks for your help - I was having a (mental) block...
4 KudoZ points were awarded for this answer

Summary of answers provided

qualified opinion

rkillings

critical/major reservations

Sandra & Kenneth Grossman

functional impediment

Alexander Totz

Discussion entries: 1

Answers

1 hr confidence:

critical/major reservations

Sandra & Kenneth Grossman
Israel
Local time: 20:12
Works in field
Native speaker of:

English,

Romanian
PRO pts in category: 93

Grading comment

thanks for your help - I was having a (mental) block...

Notes to answerer

Asker: thanks Sangro! this may well be it

13 hrs confidence:

functional impediment

Explanation:
My understanding is that this is a legal term for something that doesn't work (usually a material item).

In this context, it would seem to mean something that prevents the auditors from doing their job in the first place

Reference: http://spiecom.globalsysteme.com/rubriques/ASC/SPIE_Communic...

Alexander Totz
Local time: 10:12
Works in field
Native speaker of: English
PRO pts in category: 4

Notes to answerer

Asker: thanks, but I think Sangro' answer is more likely.

15 hrs confidence:

qualified opinion

Explanation:
... is the euphemism of choice in English.

Basically, anything but an unqualified opinion is a no-go: the auditors cannot sign off on the financial statements.

rkillings
United States
Local time: 10:12
Specializes in field
Native speaker of:

English
PRO pts in category: 1140

Notes to answerer

Asker: thanks for the suggestion

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Réserves bloquantes

English translation: critical/major reservations

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Réserves bloquantes

English translation: critical/major reservations

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