Glossary entry (derived from question below)
French term or phrase:
Créances raunchees
English translation:
loans to participating interests
Added to glossary by
EirTranslations
Feb 1, 2013 04:23
11 yrs ago
1 viewer *
French term
Ireland
20 yrs+ quality translations, Trados
Native in: Spanish 
, English (Variants: British, Irish, UK, US)
Works in: English to Spanish, Spanish to English, Italian to English, and 8 more.
Créances raunchees
French to English
Bus/Financial
Accounting
annual accounts
I understand that this is a misspelling and what is meant is receivables through investment? Help appreciated thanks
Participations évalués selon la méthode de mise en équivalence
C8
CT
Autres participations
CU
xxx
CV
xxx
xxx
x
Créances raunchees á des participations
BB
BC
Autres titres immobilises
Participations évalués selon la méthode de mise en équivalence
C8
CT
Autres participations
CU
xxx
CV
xxx
xxx
x
Créances raunchees á des participations
BB
BC
Autres titres immobilises
Proposed translations
(English)
| 4 +1 | loans to participating interests |
rkillings
|
| 4 -1 | Intergroup indebtedness |
Adrian MM. (X)
|
| 3 -1 | loans to subsidiaries |
Daryo
|
Proposed translations
+1
15 hrs
Selected
loans to participating interests
This line item applies only to holdings in companies that are NEITHER subsidiaries (consolidated by definition) NOR associates (20%-50% owned, usually), which are accounted for by the equity method (mise en équivalence).
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Note added at 15 hrs (2013-02-01 20:04:58 GMT)
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You could just put 'loans to other holdings', since the order of presentation already implies that subsidiaries and associates are excluded. But 'participating interests' is a useful English term for FR "participations" in this context -- especially when countries (e.g. France) have statutory disclosure requirements for holdings in the 5%-20% range (typically).
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Note added at 15 hrs (2013-02-01 20:04:58 GMT)
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You could just put 'loans to other holdings', since the order of presentation already implies that subsidiaries and associates are excluded. But 'participating interests' is a useful English term for FR "participations" in this context -- especially when countries (e.g. France) have statutory disclosure requirements for holdings in the 5%-20% range (typically).
4 KudoZ points awarded for this answer.
Comment: "thx"
-1
6 hrs
French term (edited):
Créances rattachées à des participations
loans to subsidiaries
typo should be:
Créances rattachées à des participations
Explanation:
compte comptable 267 : Créances rattachées à des participations
Définition : Le compte comptable 267 - Créance rattachées à des participations est utilisé lorsqu'une société détient des participations d'une autre société, et lui accorde un prêt. On enregistre donc la valeur des prêts dans ce compte d'immobilisation financière.
Un exemple : Les créances rattachées à des participations, lorsqu'une entreprise détenant des participations dans une autre entreprise lui accorde un prêt.
[http://www.l-expert-comptable.com/calculateurs/comptabilite/...]
Créances rattachées à des participations
Explanation:
compte comptable 267 : Créances rattachées à des participations
Définition : Le compte comptable 267 - Créance rattachées à des participations est utilisé lorsqu'une société détient des participations d'une autre société, et lui accorde un prêt. On enregistre donc la valeur des prêts dans ce compte d'immobilisation financière.
Un exemple : Les créances rattachées à des participations, lorsqu'une entreprise détenant des participations dans une autre entreprise lui accorde un prêt.
[http://www.l-expert-comptable.com/calculateurs/comptabilite/...]
Peer comment(s):
| disagree |
rkillings
: Mere 'participations' do not imply >50% ownership or effective control, but 'subsidiaries' does.
9 hrs
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good point
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-1
1 day 5 hrs
French term (edited):
Créances rattachées à des participations
Intergroup indebtedness
L'Anglais de l'Expert-Comptable, Le Monde de l'Entreprise, Bordas.
Peer comment(s):
| disagree |
Daryo
: that's the general concept, but what's needed here is the name for this account// "compte comptable 267 : ...." here it is the name of a specific account in the accounting plan used in France, used to account for money owed to the company for loans
6 hrs
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I had a premonition you were going to comment. First, the asker needs to get past the mis-spelling. And, second, I've never seen the unravelled term as a separate account, but as an account header. There is a difference of which you must be aware.
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Discussion
It's for sure not "receivables" - "receivables" are amounts due to a company for goods and services sold, here it's about being repaid a loan given to another company.