May 27, 2013 10:04
10 yrs ago
1 viewer *
French term
Valorisation Put sur rachat de minoritaires
French to English
Bus/Financial
Accounting
Consolidated accounts
This comes under the heading "Ventilation des dettes financières par nature" and under the sub-heading ""Courant"
No other context I'm afraid as it is just an item in a list.
No other context I'm afraid as it is just an item in a list.
Proposed translations
(English)
| 4 | Value of put option held by minority shareholders, estimated |
rkillings
|
Proposed translations
6 hrs
Selected
Value of put option held by minority shareholders, estimated
If it's a balance sheet item, you wouldn't give it a title in English starting with the word "valuation". Of course, it is one, and valuing a put option before maturity is always an uncertain proposition, which is presumably what the French title wants to emphasise.
Substitute "noncontrolling" for "minority" if you want to be using up-to-date IFRS terminology.
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Note added at 1 day20 hrs (2013-05-29 06:07:06 GMT)
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It's the amount the company will have to pay to buy out those minority shareholders, if and when they exercise the put option. It's booked as a current liability.
Substitute "noncontrolling" for "minority" if you want to be using up-to-date IFRS terminology.
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Note added at 1 day20 hrs (2013-05-29 06:07:06 GMT)
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It's the amount the company will have to pay to buy out those minority shareholders, if and when they exercise the put option. It's booked as a current liability.
4 KudoZ points awarded for this answer.
Comment: "Many thanks once again for your help."
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